Work-related costs (WKR) in short.
The tax-free or tax-friendly reimbursement or provisioning will be permanently changed to the labor costs scheme (WKR) with effect from 2015. The canteen meal, the Christmas package, the staff party, a computer or mobile phone of the business, the representation allowance or company fitness will soon have to be paid from the labor costs scheme.
The beautiful “old” schemes that we have many advisory hours in as advisors will be simplified to a fixed percentage of the wage bill.
Fortunately, the legislator has made exceptions in order to make the new labor costs regulation fair, so that good advice can again save the taxpayer and advice for the consultant. For example, the targeted exemptions and the wages in kind that fall outside the WKR.
The new comprehensive labor costs scheme, which can already be used now, is compulsory from 1 January 2015.
The main theme of the labor costs scheme is that in 2015 the employer was allowed to grant tax-free allowances and benefits to the staff up to a maximum of 1.2 percent (in 2014, 1.5 percent this) of the total tax payroll.
The labor costs scheme concerns the reimbursement or provision including VAT.
If the percentage is exceeded, you pay an 80% final levy on the excess! </ strong> </ b>
The beauty of the labor costs scheme is the collectivity of the allowances and benefits. It may therefore be the case that employee X receives more unloaded in a percentage than an employee Y, as long as the collective remains below 1.2%.
TIP: The greenhouse system applies to the WKR. Try to take the WKR costs in 2015.
TIP: Make an inventory of the total work costs within the organization and if you are about to exceed 1.2%, try to designate certain allowances and benefits as pay (this can also be the excessive part of the mileage allowance)
TIP: It is wise to already adjust the terms and conditions of employment with new agreements.
TIP: The WKR must be updated monthly. Adjust the bookkeeping and monitor it well because 80% final tax is not nothing.
ATTENTION: Fines are always taxable wages and can not be paid from the WKR.
Want to know more about our services regarding salary processing , payrolling and payroll administration You can contact Rob Visee. You can also use the contact form on this site or by using the “Call me back” option . We can be reached by phone during office hours by calling +31 (0) 36 5304248 .