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Work costs scheme
offer cost neutral yoga

Offer yoga cost neutral in the workplace? This is possible with the help of the work- related costs scheme (WKR). Under the WKR you can reimburse tax-free items, such as yoga lessons.

However, the total amount you spend on such tax-free items or fees must remain within the free space [1] . The free space is determined on the basis of the total taxable salary of all employees. In 2022, the discretionary margin over the taxable salary up to EUR 400,000 has been set at 1.7% and the discretionary margin over the amount of the wage bill above EUR 400,000 is 1.18%.

[1] If the amount exceeds the limit of the free space, you pay 80% tax on the part that exceeds the limit. 

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