Classify each benefit under the WKR
The Dutch work-related costs scheme distinguishes salary, targeted exemptions, nil valuations and designated benefits within the discretionary margin. A bicycle, homeworking allowance, training payment and staff event do not necessarily receive the same treatment.
Support designation and exemptions
What is actually reimbursed, to whom and with what evidence matters more than a policy’s name. Exemptions need support for their conditions. Designation as final-levy wages is a deliberate employer choice and remains subject to the customary-use test.
Review during the year and reconcile at year-end
Monitor designated costs against the available margin rather than first collecting them in December. At year-end, policies, expense claims, general-ledger accounts and payroll must agree on the classification and any excess subject to final levy.
Source and background: Belastingdienst: wat is de werkkostenregeling?.
