This article is related to:

Increase discretionary scope work-related costs scheme (WKR)

This information is provided by

Netherlands Enterprise Agency, RVO

Effective date: retroactively from 1 January 2021

What changes?

Are you an employer and do you use the work-related costs scheme (WKR)? The discretionary scope of the work-related costs scheme will be increased. This will take place with retroactive effect from 1 January 2021 and therefore applies to the discretionary margin for calendar year 2021. The discretionary scope for the first €400,000 of the wage bill is increased from 1.7% to 3%.

The percentage will be lowered back to 1.7% from 1 January 2022.

For whom?

  • entrepreneurs with staff

When?

This change will come into effect retro-actively from 1 January 2021.

This article is related to:

This information is provided by

Netherlands Enterprise Agency, RVO