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