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Do you employ staff? The STAP budget (STimulans ArbeidsmarktPositie) aims to improve employees' position on the labout market. The self-development budget will replace the tax deduction for employee schooling.
The STAP budget allows employees to continue to develop their skills. They can apply for a STAP budget of up to €1,000 per person, to be used for courses, trainings and schooling. That way, they will remain of value on the labour market.
Employees will be able to deduct schooling costs from their income until 1 January 2022.
- entrepreneurs with small or medium businesses who employ staff
The change in law is expected to come into force on 1 January 2022.
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).