Tax-free capacity is not an employment entitlement
The increase described as effective retrospectively from 1 January 2026 does not automatically require every employer to pay more. The employment contract, collective agreement and reimbursement policy determine what was promised.
Review how earlier payments were processed
A lower reimbursement, an amount treated as taxable pay and an amount included in the final levy can require different corrections. Salary-exchange arrangements also need to be checked against how they were agreed and implemented.
Reconcile kilometres and amounts already paid
For a retrospective supplement, use reliable mileage and period information and subtract existing reimbursements. Check changes in working patterns to avoid duplicate payment. Explain whether the payslip adjustment concerns a past period or a future policy change, and include the extra employer cost in the budget.
Source and background: Belastingdienst – Verhoging onbelaste kilometervergoeding.
