Optimal use of the work-related expenses scheme (WKR)
The work-related expenses scheme (WKR) has been in force since 1 January 2015. All laws and regulations concerning allowances and provisions to employees are combined in this collective scheme. The work-related expenses scheme answers the question concerning how you as employer should handle work-related expenses ranging from travel expenses allowances to providing tools or a smartphone. In our experience, many employers are not aware of all aspects of the work-related expenses scheme and do not know how to apply the scheme optimally. This may lead to unnecessary losses for employers. We are happy to advise you on this matter.
Payroll tax, temporary workers and self-employed workers without employees
Do you regularly employ temporary workers or self-employed workers without employees? If you do, the last thing you wish is confrontation with extra costs afterwards. When cooperating with (temporary) employment agencies you run the risk of the so-called recipients' liability. When you hire staff through an employment agency you are a recipient. If the employment agency does not pay payroll taxes or turnover tax for the staff that you hire, for example as a result of bankruptcy, the Dutch Tax and Customs Administration may recoup the missed wage costs from you as the recipient party. And when you hire self-employed workers without employees, this may actually be a case of pseudo self-employment. Our advisers can help you limit these costs as much as possible.