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State secretary Wiebes made an end to all to all doubts about the work cost ruling. As of the 1st of January 2015 the work cost ruling will become effective for all employers in the Netherlands. This means there will be an end to the transitional arrangement. The work cost ruling is being adjusted on a few points. The adjustments are being included in the tax plan 2015 and will go into force from the first of January 2015.
The foundation of the work costs ruling will remain as it stands. With this ruling employers can give their employees tax-free compensations and financial regulations. This is based on a percentage of the fiscal wage. Examples of this are Christmas gifts, staff parties and the bike ruling. If you exceed this percentage (also called the free space) you have to pay 80% final levy over the excessive amount.
The ruling will be adjusted on five points:
True these measures the free space is being reduced from 1,5% to 1,2% of the total wage (fiscal wage) of a company. This percentage can be adjusted every year by the Dutch tax authorities.
Want to know more about the work cost ruling or questions about our service? Please contact us via +31 (0)20 – 820 15 60.
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