Tax benefits explained
In the Netherlands, employers are allowed to spend a certain percentage of the total payroll on tax-free reimbursements and provisions for all employees combined. For 2024, this percentage is 1.92% of the first €400,000 of the payroll and 1.18% of the amount above that.
A computer screen glasses reimbursement does not fall within the WKR (Work-Related Costs Scheme) tax-free space, making it an attractive option for employers who want to invest in employee well-being without affecting their WKR budget.
VAT benefit
When an employer provides or reimburses a computer screen glasses for an employee as part of their work, VAT can be reclaimed. The following points are important:
- The computer screen glasses must be necessary for the employee to perform their tasks properly (health and prevention).
- The full costs must be reimbursed by the employer to the employee.