![]() ![]() Intermediate costs are, for example, entertainment costs and business gifts in the service of customers / external relations and costs of the company car (parking fees, car washing). These are expenses that the employee actually advances for the employer. Computers, laptops, provided business use of at least 90%.Mobile phone or smartphone with a business use of at least 10%.Workwear with company logo of at least 70 square centimetres.Work clothes that are demonstrably left at the workplace or are only suitable for wearing while working (overalls/uniforms).Occupational health and safety provisions outside the workplace (such as medical examination or Corona rapid test).Public transport card and benefit hours card, which is also used for business purposes.Furnishing of the workplace, other than the workplace in the employee’s home.Workplace refreshments that do not form part of a meal.Possibility of fitness in the workplace.Nil valuations only apply to benefits in kind and therefore not to cash benefits in kind. These are workplace-related facilities, which can nevertheless be provided wholly or partly untaxed. We are talking about a category of benefits in kind that fall within the free space, but are hereby valued at NIHIL or a low amount. This makes the criterion an open standard that can be applied to current but also future situations. It should first be based on the opinion of the employer, his involvement and responsibility should be evident from the fact that he bears the costs of the provision/reimbursement and does not recover them from the employee. Without these tools, computer and/or mobile communication devices, the employee is unable to perform his duties properly. Something is necessary if it is reasonably necessary for the proper performance of the employment relationship. When a reimbursement or provision meets the necessity criterion, it is not taxable wages. (note the necessity criterion applies here) Tools, computers and mobile communication devices.Study costs and professional literature.Products from own business (maximum 20% discount of the value in shop, with a maximum of € 500 per calendar year).Meals in canteens, please note that standard amounts apply here.Meals due to overtime/shopping night/service trips.Subsistence costs for temporary work elsewhere.Designation is subject to a free theory of evidence, and you must make it plausible that you have designated. Without a designation, no exemption applies. Conditions for targeted exemptionsĬonditions for targeted As an employer, you must have designated the allowance or provision in advance. These include business travel costs, temporary accommodation costs and costs of meals with a more than incidental business character. However, there is one more exception: the targeted exemptions. The aim of the working expenses scheme was to simplify the existing rules. ![]() This final levy must be declared to the tax authorities no later than in the 2nd period of the following calendar year. Should the untaxed allowances exceed the accrued free space, you as an employer will pay 80% final tax levy on the excess. Up to a wage bill of €400,000, 1.7% of the wage bill is the free space, when the wage bill is above €400,000 you build up 1.18% free space on the excess. The free space within the work-related costs scheme is built up as follows for the year 2022: If the total of untaxed allowances provided to employees remain within the so-called free space, no tax (final levy) has to be paid on this, by you as an employer. Within this scheme, it is possible for employers to provide untaxed allowances to employees. The work-related costs scheme is a tax scheme that has been mandatory for all employers since 2015. Under the work-related costs scheme, you are allowed to give untaxed allowances to your employees. Think sports subscriptions or Christmas hampers. What are the snags and eyes? And what are the opportunities of the work-related costs scheme for you as an employer? What is the work related costs scheme (wkr)? ![]()
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