Zero valuations are applicable solely to wages in kind, for example: costs incurred to pay for a certificate of good conduct (VOG).reimbursements for meals and overnight stays for courses or congresses.reimbursements for costs incurred by working from home.You can do this through specific exemptions ( gerichte vrijstellingen) and zero valuations ( nihilwaarderingen). Specific exemptions and zero valuationsĪside from the WKR you can reimburse certain expenses, provide benefits in kind or make provisions for your employees without tax liability. This is called the discretionary scope ( vrije ruimte). What is the discretionay scope?Įmployers are allowed to reward their employees up to a maximum percentage of the company's entire salary costs (the collective salary of all employees combined) without tax liability under the work-related costs scheme (WKR).
#Money given to employees for daily expenses how to#
If you want to find out more on how to calculate the discretionary scope and final levy you can consult chapter 10 Eindheffing werkkostenregeling berekenen of the Dutch-language Payroll Taxes Handbook (pdf). You also do not have to withhold the healthcare insurance contribution. You do not have to pay national insurance contributions, employee insurance contributions, or employer's health care insurance contributions over this final levy amount. You must pay a final levy ( eindheffing, in Dutch) over any amount above the discretionary scope. If you make use of the work-related costs scheme, you do not have to pay wage tax on the amount within the so-called discretionary scope ( vrije ruimte, in Dutch). The work-related costs scheme ( werkkostenregeling, WKR) enables you to spend part of your total taxable wage (the 'discretionary scope') on allowances, benefits in kind and provisions for your employees without tax liability.
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