The government is taking measures to alleviate the effects of the corona crisis to a certain extent. One of these measures is a one-off extension of the working expenses scheme (WKR). This is important for the employer and employee, but certainly also for the Works Council.
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The extension of the working expenses scheme (WKR) means that employers have more opportunities to temporarily help employees outside of their salary.
facts: what is the working expenses scheme?
In the past, there were many different rules within which an employer could provide an employee with things in addition to the salary. These were, in particular, many different tax rules that the employer had to comply with. The agreements about what an employee can receive as far as additional benefits are concerned, are often laid down in collective labour agreements, employee manuals and employee contracts.
Since 2015, all tax rules have been simplified in the working expenses scheme (WKR). The WKR allows each employer to spend a percentage of the total salary amount on untaxed employee benefits. This is a bonus in the form of 'wages in kind', such as a fitness plan or Christmas gift packages. This percentage is also called the 'discretionary spending room'.
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