PARAGRAPH A. COSTS OF TRAVELLING TO AND FROM WORK

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1 Expenses Compensation Scheme 2007 Laid down by order of the Board dated 7 November 2006, no. 2006cb0250, as most recently amended by its decision of 9 August 2007, number 2007cb 0192 (effective as of 1 September 2007) PARAGRAPH A. COSTS OF TRAVELLING TO AND FROM WORK Article 1 Scope of compensation for travelling to and from work Employees who, on 31 August 2007: 1. have a contract for paid employment with the University of Amsterdam on the grounds of the CAO NU (collective labour agreement for Dutch universities), with the exception of oncall workers; 2. have a contract for paid employment with the VU University Amsterdam on the grounds of the CAO NU (Collective Labour Agreement for Dutch Universities), and who are employed by the Academisch Centrum Tandheelkunde Amsterdam (ACTA) other than on a deputising basis or temporary posting and, on the aforementioned date, are receiving compensation for travelling to and from work on the grounds of Article 2 of this paragraph, retain their claim to this compensation as long as they make a claim upon or use the possibility pursuant to the compensation scheme Secondary Benefits Menu 2006 (Menukaart arbeidsvoorwaarden 2006) to exchange a proportionate amount of their salary for a tax-free compensation for travel to and from work. Article 2 Compensation for travelling to and from work 1. The employer will reimburse the costs of travelling to and from work by means of public transport on the condition that the ticket was purchased on the grounds of the agreement that the University of Amsterdam has made on this subject with the Nederlandse Spoorwegen (Netherlands Railways) and the Gemeentelijk Vervoersbedrijf van Amsterdam (Amsterdam Municipal Transport Company). 2. The amount of compensation will depend on the distance travelled between home and work, and will never exceed the maximum fiscal net allowance. 3. The distance will be determined according to the shortest route shown by the ANWB route planner ( whereby the postal code of the workplace is the point of departure and the postal code of the home address is the destination. 4. If the work or home address has changed, the amount of compensation will be adjusted if necessary in the month following the month in which the change took place. However, the compensation will never be higher than the compensation the employee is eligible to claim as of 31 August Travelling distance one way and net compensation per year: 10 km or less, 91; from 11 up to and including 20 km, 400; more than 20 km, 650. For a set of 5 return tickets, the compensation will be 1/20 of the net compensation per year, with a maximum of the aforementioned net compensation per year. 6. Compensation will be paid out monthly and will be included in the salary. 7. The compensation will be discontinued if an employee does not carry out his tasks for a period of three months or more. For these purposes, three months will be taken to mean the current month, the next month and the month after that. Compensation will be continued as from the month following on from the month in which work was resumed.

2 COMPENSATION 2007 PARAGRAPH B. BUSINESS TRIPS Article 3 Compensation for travelling expenses resulting from business trips in the Netherlands and abroad 1. The costs of business trips made by an employee by public transport will be compensated by the employer in full on the basis of second-class travel, and in the case of a business trip abroad, on the basis of economy class travel. Tickets must be submitted when claiming these expenses. 2. If it is in the interests of the University of Amsterdam to travel by taxi during a business trip, these costs will be fully reimbursed on production of a receipt. 3. If the business trip is not made by public transport, the costs of using personal transport will be reimbursed. The amount of this compensation will correspond with the net fiscal allowance per kilometre travelled. 4. As stated in the third paragraph of this Article, the compensation per kilometre includes the costs of parking, garaging, tolls, ferry fares and the like. 5. An employee using his own personal transport during a business trip must be adequately insured for third-party liability. The employer accepts no liability for damage caused to or by personal means of transport. Article 4 Compensation for accommodation expenses during a business trip in the Netherlands An employee will be reimbursed within reasonable limits for the expenses made during a business trip relating to meals, accommodation and minor additional costs on the basis of original bills, in accordance with the relevant fiscal legislation. Article 5 Compensation for accommodation expenses during a business trip abroad An employee will be reimbursed within reasonable limits for the expenses made during a business trip abroad on the basis of original bills, up to a maximum of the amounts stated in the most recent list of rates for accommodation and other costs issued by the Ministry of the Interior and Kingdom Relations prevailing at the time of the trip. PARAGRAPH C. REMOVAL COSTS Article 6 Compensation for removal expenses 1. An employee who is imposed with an obligation to move because the employer considers that the nature of his position necessitates this in the interests of fulfilling his duties satisfactorily will be eligible for compensation for removal expenses under the following conditions: a. the employee must move to a residence within ten kilometres of his workplace, from a residence that was further removed, or b. the travelling distance between home and work must be reduced by at least fifty percent and by at least ten kilometres, and

3 c. the removal takes place within two years of the obligation to move being imposed. 2. An employee will be obliged to repay the compensation paid out if he leaves the employ of the University of Amsterdam within two years of the move, unless the employment is terminated for reasons within the employer s sphere of risk, such as a reorganisation. 3. An employee on a temporary appointment for a period of two years or less, who is not obliged to move for this reason, may, on his appointment, be granted an allowance for the duration of the employment. Article 7 Content of compensation for removal expenses 1. The following expenses will be reimbursed: a. the costs of transporting the household effects and luggage including packing and unpacking, on the basis of an itemised claim, after having submitted two estimates from two different companies and the bill from the removal company effectuating the move, with the amount of the cheapest estimate constituting the maximum compensation; b. the costs of transporting the employee and his family to the new residence; c. other expenses relating to the move, including refurnishing costs, on the basis of itemised claims up to a maximum of 144 percent of the monthly salary (including holiday allowance and regular allowances/payments), up to a maximum of 5,445; d. any extra (double) living expenses for a period of two months at the most. 2. An employee moving to the Netherlands from abroad can also be compensated for: a. overnight expenses relating to the journey to the new residence; b. expenses relating to the required formalities; c. insurance costs and import taxes relating to the transport of household effects and luggage. PARAGRAPH D. LONG SERVICE AND FAREWELL Article 8 Compensation for long service and farewell All reasonable expenses incurred for celebrating 25 or 40 years of service or having a goodbye party for an employee will be reimbursed by the University of Amsterdam, at the employer s discretion. PARAGRAPH E. OTHER EXPENSES Article 9 Compensation for meals during overtime An employee obliged to work at least two hours longer than his regular working hours who cannot reasonably be expected to take his evening meal at home will be reimbursed for the reasonable costs of a meal on the basis of an itemised claim and in accordance with the relevant fiscal regulations. Article 10 Other compensation 1. An employee will be reimbursed within reasonable limits for all expenses necessarily incurred in the interests of performing his duties, after approval from the employer and on the basis of itemised claims.

4 2. An employee who regularly incurs the same costs relating to the performance of his duties can be granted a regular expense allowance, in accordance with the relevant fiscal regulations. PARAGRAPH F. COMING INTO FORCE Article 11 Coming into force These regulations will come into force on 1 January Disclaimer This text is a translation of the Regeling Kostenvergoeding This translation is meant as a service to non-dutch speaking employees. However, in case of a difference of interpretation, this translation cannot be used for legal purposes. In those cases the Dutch text of the Regeling Kostenvergoeding 2007 is binding.

5 Explanation of the scheme See Articles 3.21, 3.22 and 3.23 of the Collective Labour Agreement of the Dutch Universities (CAO NU). Paragraph A All employees can realise a tax advantage as of the taxation year 2007 for travel to and from work by making use of the revised Secondary Benefits Menu 2006 (Menukaart arbeidsvoorwaarden 2006). During the transition period, the possibility continues to exist for those who were employed at the Universiteit on Amsterdam on 31 August 2007 to continue to use the 'old' scheme Kostenvergoeding 2007 for travel to and from work. They can choose between 'old' and 'new' for reimbursement of these costs. The choice for the 'new' scheme can be made at any time. Once an employee has chosen for the 'new' scheme, he/she cannot return to the 'old' one. Article 2 Section 5 The amounts were last agreed in Article 6 Workplace and residence Point of departure is that choice of residence is a personal matter for the employee. However, the nature of an employee s position can mean that the employer obliges him/her to take up residence in the place where he/she carries out those duties, or in a residential neighbourhood nearby in order that the employee can fulfil his/her duties satisfactorily. As a rule, this necessity arises when the particulars of an employee s position necessitate his/her moving from home to workplace in the shortest possible time. In practice, it is more common that the employee requests the employer to impose the obligation to move. Article 7 Reimbursement of other costs, including refurnishing of the new residence, takes place according to the fiscal standard of 2006 (both percentage and amount). Article 8 This also applies to those who, on the basis of the transitional stipulation in the Gratifications scheme, have opted for a years-of-service celebration