Work-related costs scheme (WKR)
Work-related costs scheme (WKR)
Under the WKR, a portion of the total wage bill may be used for untaxed reimbursements and benefits. If an employer exceeds this allowance, they have to pay an 80% final levy.
Are you making the most of the WKR?
Due to an increase in the discretionary margin (forfait), you may have more room available or owe less in final levies. Let’s explore whether there are additional opportunities for optimisation. We often find elements that haven’t been properly processed under the WKR, which can directly affect your available margin and result in a financial benefit!
Good to know
- The discretionary margin (forfait) for 2025 is 2% on the first €400,000 of the wage bill and 1.18% on the excess.
- The final levy must be paid no later than with the payroll tax return for the second period of the following calendar year.
What does this mean for employers?
The scheme has several implications for employers' financial administration, and payroll administration as well as the benefits packages they offer their staff. A thorough assessment of your current situation can give you insight into how to apply the scheme as effectively as possible.
Ready to get started?
All employers are required to apply the WKR. Want to know what types of reimbursements and benefits you can offer your employees? Or which items can be provided tax-free? Or maybe how to avoid a final levy?
We’ve developed a step-by-step plan to assess whether you're applying the WKR correctly and in the most cost-effective way possible. This way, you'll get a clear picture of whether follow-up steps are needed. Contact us to discuss the possibilities.
Get in touch
Workshop : Ins and Outs of the WKR
This workshop focuses on the definition of wages and the various categories within the work-related costs scheme (WKR). How should allowances and benefits be documented, and how can you make the most of the scheme? Practical experiences will also be shared.
To workshop