On this page
In 2021, the percentage of the discretionary scope for the total of fiscal wages (loonsom) over €400.000 will be reduced from 1.2% to 1.18%.
Discretionary scope is the part of the total fiscal wages that employers can allot to tax-free compensations and perks for their staff (such as Christmas gifts).
The discretionary scope over fiscal wages up to €400,000 will be reinstated at 1.7% in 2021. In 2020, this percentage was temporarily increased to 3% because of the corona crisis. Yje discretionary scope is part of the work-related costs scheme (WKR).
The work-related costs scheme also comprises tax free allowances that are not debited from the duscretionary scope. These are the specific exemptions. With the reduction of the discretionary scope, the specific exemption for employee training (these are wages from current employment) will be extended in 2021 with an exemption for wages from previous employment (thus this applies to former employees as well). The employee takes this training or study to be able to earn an income.
The change is expected to come into force on 1 January 2021.
Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the upper and lower houses of parliament or proclamation of the Order in Council (Algemene Maatregel van Bestuur, AMvB) or ministerial decree and publication in the Staatsblad or the Staatscourant(in Dutch).