Tentoo Directors, Cast & Crew. Payrolling. Tentoo Collective Freelance & Flex. Tentoo Flexolutions. Getting started

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2 Welkom to Tentoo To make it as easy as possible for you to work with Tentoo, this brochure explains our service and how it works, and provides other relevant information. TENTOO Since going into business in 1992, we have been proving that Tentoo's services make life easier for entrepreneurs. Carefree, in other words. For us, this means eliminating the worries, risks and obstacles associated with salary payments and the role of employer. Tentoo operates in all sectors where there is a need for temporary work arrangements and flexible relationships between client and contractor. Tentoo's employees look after more than 20,000 freelancers and 10,000 companies each year. In addition to payrolling, we support business owners, freelancers and the selfemployed with our HR and self-employed support services.

3 Payrolling Payrolling means that the freelancers and flex workers you hire join the payroll of Tentoo. We take over the role of employer for you, including all the risks and paperwork. However, nothing changes at the workplace; you handle recruitment & selection and manage your people. If you decide to work with Tentoo, we will discuss with you the best payrolling service for your needs. This depends on various factors, including the freelancer/flex worker's role and whether you are his/her sole client. Tentoo Collective Freelance & Flex Tentoo Collective Freelance & Flex (CF&F) pays salaries on the basis of the CF&F CLA (Collective Labour Agreement for Tentoo CF&F B.V.) Under this Collective Labour Agreement, freelancers and flex workers can be paid on a flexible basis for a period of 5,5 years even if they already had three fixed-term contracts. The partnership is based on a flexible working agreement between the freelancer/flex worker and Tentoo. Each flexible working agreement is concluded for a fixed term and ends automatically once the agreed term (e.g. the duration of the project) has expired. We pay the freelancer/flex worker within one week of receipt of their approved job sheets *. Freelancers and flex workers whom you pay through Tentoo will therefore receive their salary before you have paid the invoice. The following applies to Tentoo Collective Freelance & Flex: Payment is made under the terms of our own Tentoo Collective Freelance & Flex B.V. Collective Labour Agreement; Accumulated entitlements (compensation for waiting days, holiday pay, holiday entitlement, brief leave of absence, public holidays) are settled after the end of each flexible working agreement; As the employer, Tentoo deducts payroll tax and contributions for the duration of each assignment; Compulsory pension scheme after working for 26 weeks; During 5,5 years you can have a flexible relationship with your employees. During the first 78 weeks the agency clause applies and you do not have to worry about probation and a notice period ; Rights are accrued under the Unemployment Insurance Act (WW), the Work and Income (Ability to Work) Act (WIA) and the Health Insurance Act (ZW); Tentoo pays the costs of a possible transition compensation over the period the freelancer or flexworker was paid via Tentoo. Tentoo Directors, Cast & Crew Tentoo Directors, Cast & Crew (DC&C) pays salaries on the basis of the Rariteitenbesluit (Special Cases (Employment Relationship Equivalent to Position of Employment) Decree), which indicates the cases in which a working relationship is deemed to be an employment relationship. When a freelancer decides to work with us, under the Rariteitenregeling (Special Cases Regulation) a notional employment relationship is entered into as a result of which the freelancer is insured under the Unemployment Insurance Act (WW), the Work and Income (Ability to Work) Act (WIA) and the Health Insurance Act (ZW) as a notional employee. Tentoo DC&C B.V. is the notional employer and the partnership is based on a Contract for Professional Services. We pay the freelancer within one week of receipt of the approved job sheet *. Freelancers whom you pay through Tentoo will therefore receive their salary before you have paid the invoice. The following also applies to Tentoo DC&C: Payment is made on the basis of the Rariteitenbesluit ; As the (notional) employer, Tentoo deducts payroll tax and contributions for the duration of each assignment; Rights are accrued under the Unemployment Insurance Act (WW), the Work and Income (Ability to Work) Act (WIA) and the Health Insurance Act (ZW); A transition compensation doesn t apply, because the partnership was based on a Contract for Professional Services. Tentoo Flexolutions Tentoo Flexolutions is another payrolling option which pays salaries on the basis of the NBBU (Dutch Association of Intermediary Organizations and Temporary Employment Agencies) Dutch industry organisation for recruitment agencies) Collective Labour Agreement and differs from the aforementioned payroll services. More information about this service can be found in the How It Works brochure for Tentoo Flexolutions, which can be downloaded on our website Getting started In order to work through Tentoo, both you and the freelancers/flex workers you want to hire must register with us. Registering is easy and fast via my.tentoo. Send an to containing your company details, an excerpt from your Chamber of Commerce registration and a copy of the identity document of the person who will be managing my.tentoo. We will then send you your login details and a password and you can start submitting job sheets right away. * ) For exceptions, please see our General Terms and Conditions, article 3.

4 As soon as the freelancers/flex workers are working for you, they periodically notify us (weekly or monthly) of the hours they have worked, including the agreed remuneration, through my.tentoo.nl. You will receive an informing you that a job sheet has been completed in my.tentoo. As soon as you have approved the online job sheet, we will transfer the net pay to the freelancers/flex workers within one week*. Terms of payments The standard credit limit for a new customer is 5,000 including VAT. The payment is made via direct debit 14 days after the approved job sheet. If the total outstanding amount of your invoices exceeds 5,000, we cannot process newly submitted job sheets until you have made a payment and your outstanding balance has fallen below 5,000. In my.tentoo you will find an up-to-date list of outstanding and paid invoices. Additionally, you can check all the job sheets awaiting approval and see which job sheets have already been processed. There is also the facility to download information for management reports. Costs of payrolling Tentoo charges a fee for payrolling of 6% of the invoice total (including any expenses incurred), excluding VAT. We apply a minimum rate of 9 per invoice. Who pays the commission depends on the type of remuneration agreed. Different types of remuneration agreements Excluding VAT, including Tentoo s commission* The agreed rate, less all employer's and employee's charges and Tentoo's commission, produces the net pay. Depending on previous payments and whether or not a tax credit applies, a net amount of around 40% to 60% of the agreed remuneration remains. You will receive an invoice for the rate multiplied by the number of units worked (days, hours) plus the expenses incurred. VAT is calculated on the invoice total. Excluding VAT, excluding Tentoo s commission The agreed rate, less all employer's and employee's charges, produces the net pay. Depending on previous payments and whether or not a tax credit applies, a net amount of around 45% to 65% of the agreed remuneration remains. You will receive an invoice for the rate multiplied by the number of units worked (days, hours), the expenses incurred and the commission due to Tentoo. VAT is calculated on the invoice total. A member of our Accounts Payable will contact you if the credit limit is reached. Alternatively, you can choose to automatically receive an from us when the credit limit has been reached. To arrange this, please contact the Accounts Payable on tel. +31 (0) Three days after receiving their job sheet, we inform the freelancers and flex workers that you pay through Tentoo that we cannot pay them within the agreed period due to the credit limit being reached. Once we have received a payment, we can resume processing and paying newly submitted job sheets right away. For some invoices, we also apply the so-called pre-pay condition, which means that, rather than being paid within 7 days of the invoice date, the freelancer/flex worker is paid when the invoice is paid. These are some of the circumstances in which the pre-pay condition applies: all or some of the work was done more than 90 days ago; the total invoice amount, including VAT, for all job sheets submitted on one day for one client exceeds 4,500; the work was done abroad. Agreements regarding a different credit limit, payment term or pre-pay limit can be made in consultation with the Accounts Payable. For more information or to make different agreements, contact our Accounts Payable on tel. +31 (0) or Gross pay, excluding Tentoo s commission* The agreed rate, less employee's charges, produces the net pay. Depending on previous payments and whether or not a tax credit applies, a net amount of around 50% to 75% of the agreed remuneration remains. You will receive an invoice for the rate multiplied by the number of units worked (days, hours), plus the employer's charges, the expenses incurred and the commission due to Tentoo. VAT is calculated on the invoice total. Contract for Professional Services There is a thin line between an employment contract and a contract for professional services. Whenever an agreement is recorded in writing, an obligation is entered into. If you agree in writing with a freelancer or flex worker that the assignment will last 3 months, he or she must be paid for that period even if the freelancer or flex worker's services are no longer used after 2 months. If you are in any doubt as to what you do and do not want to record in writing, please get in touch with us. If you want to put the agreements in writing, you can request a

5 standard document from our Client Service (tel. +31 (0) and Students en pupils scheme There is a special scheme for students and school pupils: the students and pupils scheme. If the scheme is applied, the amount of payroll tax and national insurance contributions is reduced. The scheme applies to pupils and students: for whom child benefit or student finance is paid; who apply payroll tax credit at Tentoo. In order to apply this scheme at Tentoo, a declaration (statement of details for payroll taxes under the students and pupils scheme) must be completed by the student or pupil, stating that he or she wishes to make use of this scheme. You must also send us a print-out from the Dienst Uitvoering Onderwijs (Education Administration Service, DUO) showing your name, DUO registration number and the course that you are following. You apply to DUO for this yourself. If you are not yet studying, your parents can print out proof that they receive child benefit for you from the website of the Sociale Verzekeringsbank ( For more information, please contact our Client Service on tel. +31 (0) Pension When the freelancers and flex workers you hire are paid through Tentoo CF&F, after 26 weeks they start building up a pension. The government has stipulated that everyone aged over 21 who works longer than 26 weeks under a temporary employment contract or flexible working agreement must join the basic pension scheme. We automatically register them, so you do not have to do anything. ABN AMRO implements the pension scheme on Tentoo CF&F's behalf. Although there is no compulsory pension scheme for DC&C, freelancers who are paid through this service still, of course, have access to attractive pension insurance schemes. Illness If the freelancer or flex worker is ill, he/she must report this on the first day of illness. He/she must notify Tentoo and, of course, also notify you. Tentoo will then notify the UWV (the body responsible for implementing employee insurance schemes) (in the case of DC&C) or Acture (in the case of CF&F). Notifying your recovery Once the freelancer or flex worker is recovered, he/she must report this via my.tentoo and, of course, notify you. Fringe benefits Attractive premium possibilities are available to everyone registered with Tentoo for: Health insurance(s); Training; Pension; Mortgages; Secondary liability insurance(s); Group occupational disability insurance. Tentoo Insurances also offers everyone registered with Tentoo attractive group premiums for various insurance policies such as buildings insurance, household contents insurance, liability insurance, multi-trip travel insurance, and car and caravan insurance. For more information and to discuss the options, please call Tentoo Insurances on tel. +31 (0) Or send an to After working 78 weeks (not necessarily consecutively), the Pluspension scheme takes effect, which means the freelancer or flex worker will build up a supplementary pension. If you have agreed gross remuneration, you pay 2/3 of the pension contribution and the freelancer or flex worker pays 1/3. If net remuneration has been agreed, the entire contribution is borne by the client. If the agreement reached excludes VAT, the entire contribution is included in the remuneration and the full amount is paid by the freelancer or flex worker. For detailed information about building up a pension at Tentoo, please visit our website: tentoo.nl. Questions or more information? Do not hesitate to contact us. We can be contacted on working days from 8.30 a.m. to 5.30 p.m. on tel. +31 (0) and

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