My de Jong & Laan News Tax free Christmas package WKR: free space left? Take advantage of opportunities with Christmas packages! Nov 9, 2021 tax advice Work costs scheme Staff You can reimburse and provide all kinds of things tax-free to your employees via the work-related expenses scheme. It doesn't just have to be cost reimbursements. For example, you can also provide a 'extra' via the work-related expenses scheme tax-free. Think of a nice Christmas package or a nice bonus. When tax-free? Reimbursements and benefits in kind that do not exceed the free space are tax-free. If they do exceed the free space, they remain tax-free for the employee. As an employer, you must then pay 80% tax via the final levy. Dit jaar is vanwege corona de vrije ruimte van de werkkostenregeling flink verhoogd. Tot een loonsom van € 400.000 bedraagt uw vrije ruimte 3%, over het meerdere van uw loonsom 1,18%. Tip! Heeft u nog vrije ruimte over dit jaar? Laat die dan niet verloren gaan, want u kunt de vrije ruimte niet doorschuiven naar volgend jaar. Ook interessant! Whitepaper geschenken: bent u op de hoogte van de fiscale consequenties? » Leonie Pongers Specialist loonheffingen 053-4810443 leonie.pongers@jonglaan.nl Bezoek Linkedln pagina E-mail Leonie Deel deze pagina Gebruikelijkheidstoets U moet bij gebruik van de werkkostenregeling wel letten op de gebruikelijkheidstoets. Dit betekent dat de vergoeding of verstrekking niet meer dan 30% mag afwijken van wat in vergelijkbare situaties gebruikelijk is. Pay attention! In principle, the tax authorities do not make it difficult about allowances and benefits in kind of a maximum of € 2,400 per employee per year. You must also stay within the free space, otherwise you pay 80% tax. Do you have questions about the work-related costs scheme? Please contact us. This article was about an end-of-year tip. Would you like an overview of the top 10 New Year's Eve tips? Read the overview article below: Top 10 End of Year Tips 2021 read more Newsletter Contact Call us: 085-4018718 My de Jong & Laan © de Jong & Laan 2021 Terms and Conditions Privacy statement Cookie settings Frequently Asked Questions Welcome! Indicate here which cookies we can place. The necessary and statistical cookies do not collect any personal data and help us improve the site. Are you going for an optimally functioning website including embedded content? Then choose 'Save settings'. For more information, view our privacy statement. Change settings Save settings