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Tax and Customs Administration corona measures for employers

No tax on reimbursement for face masks

As of 1 June, face masks are mandatory in public transport. If you reimburse your employees for the costs of these face masks, you may do so free of tax.

Measures to ensure low unemployment benefit premiums

The Tax Administration has extended the period during which employers can record permanent contracts, so that they avoid having to pay high unemployment benefit premiums under the Balance Employment-Market Act (Wab). Also, employers will not have to pay high unemployment benefit premiums for permanent staff who have worked more than 30% overtime in 2020.

Payroll taxes and travel allowance rules eased

These rules have been temporarily eased:

  • Payroll taxes for employees who live or work across the Belgian or German border;
  • Travel allowances for employees who have to work from home;
  • Payroll tax administration.

Extension of discretionary scope work-related cost scheme

The work-related cost scheme enables you to use part of the fiscal wages for tax-free allowances, benefits in kind and provisions for your employees. The percentage you can use (the discretionary scope or ‘vrije ruimte’) is increased from 1.7% to 3% for wages of up to €400,000. For fiscal wages of over €400,000 the scope remains 1.2%. You can use the extension to award your employees a courtesy gift, or home working equipment.

More information

See the Dutch Tax Administration website (in Dutch).

Customs and corona

Customs supports businesses with a set of measures. Read about these measures. Do you import or export face masks or other protective equipment? Read the Customs article on this subject.

Check the Corona – consequences for your customs affairs page regularly for updates.

BAS A.S. VAN LEEUWEN, ATTORNEY

MR. BAS A.S. VAN LEEUWEN (LL.M., ESQ.), attorney at law, assists clients with criminal matters, administrative supervision and enforcement cases, and internal and external investigations. Cases involving accusations of fraud, bribery, money laundering, corruption or violations, financial mismanagement, of international sanctions seriously disrupt a client’s operations and damage their reputation. At a client’s request, MR. BAS A.S. VAN LEEUWEN (LL.M., ESQ.) can conduct internal investigations, advice, litigate and negotiate with regulators and the Public Prosecution Service. The attorney delivers swift solutions that address the underlying problems for urgent matters. Sometimes, his clients are injured by non-compliant conduct; sometimes they find themselves accused of the same.