Recente artikelen van Niels

New insurance and cost reduction regarding sick leave for (small) employers

New insurance and cost reduction regarding sick leave for (small) employers

25th of september 2019

New convenant concluded, aimed on relieving smaller employers on the costs and reintegration of sick employees.

Reimbursements for work-related expenses to employees is a smart move

Reimbursements for work-related expenses to employees is a smart move

19th of June 2019

According to Dutch tax law, employers have the possibility to reimburse expenses to employees free of tax, or under a reduced tax rate. This is the so-called ‘work-related expense scheme’ (hereinafter: WKR-scheme). If the reimbursements are not free of tax, the taxable elements could still be tax exempt if the total sum does not exceed the tax free sum of the WKR-scheme. The tax free sum for an employer is 1.2% (2019) of the annual taxable wage.