Skip to main content
WKR en gerichte vrijstellingen

Use the Work-related Expense Scheme and specific exemptions

Under the Work-related Expense Scheme (WKR), employers can grant their employees certain allowances or make certain items available free of tax. These include, for example, a Christmas hamper and certain subscriptions or bonuses.

How does the WKR work?

The amount an employer can give employees free of tax is set annually. For 2024, this ‘discretionary scope’ has been set at 1.92% of the employer’s taxable wage bill up to €400,000. This means you can pay 1.92% of your taxable wage bill for the year to employees in the form of tax-free allowances. For amounts above €400,000, the discretionary scope for 2024 is 1.18%.

Any allowances above this level are taxed at 80%, although no social security, employee insurance or employer health insurance contributions are payable on these higher amounts.

Specific exemptions

Not all amounts reimbursed to employees are automatically covered by the WKR. This is because some expenses are specifically exempt from the discretionary scope, including:

  • Travel allowances of up to €0.23 per kilometre
  • Home office allowance
  • Costs of work-related relocations
  • Training

Necessity criterion

Certain items, such as smartphones and equipment, can only be made available tax-free if they are necessary for an employee’s work. It then no longer matters whether the employee also uses them privately.

Nil valuations

As well as the specific exemptions, certain benefits are valued at nil and so are excluded from the discretionary scope. Being valued at nil means they are not taxed. These are benefits available to employees in the workplace, such as coffee or tea at work or work clothing.