Work cost regulation: free space temporarily increased in the context of the coronacrisis

24 November 2020 - Employers can provide certain allowances and benefits in kind untaxed to their employees via the free scope of the work-related costs scheme (WKR). The employer can determine at its own discretion to which and whether it wishes to spend the free space, provided that these reimbursements and benefits in kind are 'customary'. As of 1 January 2020, the free allowance has already been increased to 1.7% over the first € 400,000 of the total fiscal wage bill, plus 1.2% over the remainder of that wage bill.

Want to know more?

Do you require more information? Please contact Marco Zimmerman by e-mail or by telephone: +31 (0)88 277 20 65 or Renée Pauli by e-mail or by telephone: +31 (0)88 277 24 38 or Martin Aandewiel by e-mail or by telephone: +31 (0)88 277 13 96. They will be happy to help you.