
Work-related costs scheme
With the Work-related costs scheme (WRC), the employer has the opportunity to provide reimbursements and provisions to employees free of wage tax. The employer can use the WCR margin to grant tax-free reimbursements to employees or provide reimbursements which are specifically exempted. If the WCR margin is exceeded, a final levy of 80% is due by the employer. This final levy must be included in the wage tax return and paid to the Tax Authorities. Not all reimbursements and provisions are processed through the payroll administration. This means that finance, HR, and payroll departments should align to get a full picture of all reimbursements and provisions to employees.
What we do
Are you an organisation with employees? Then you need to apply the work-related costs scheme. We are happy to advise you on the tax consequences and opportunities and to assist you with the administrative obligations.
Our services
- WRC Tool
- Advice per reimbursement or provision
- Assess changes in terms of employment
- Inhouse trainings
Our approach
We adopt a personal and proactive approach. We understand that every organisation is unique, and therefore we offer customised solutions that align with the specific needs and goals of your company. Our experts conduct a thorough analysis of your current situation and advise you on the optimal use of the work-related costs scheme. By staying continuously informed about the latest laws and regulations, you benefit optimally from the available tax advantages. Together, we work towards an efficient and transparent work-related costs scheme that benefits both your company and your employees.