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Work costs arrangement and the summer barbecue

The holiday period has arrived. Perhaps, under certain circumstances, you can also organize a barbecue for your employees this year. Take this year into account the tax rules of the work-related costs scheme (WKR).

A barbecue on site

In order to be able to organize this barbecue virtually tax-free, the barbecue must take place on your own site. You must also be ARBO responsible for this location. The consumption are then completely nontaxable. In that case, you only need to add € 3.35 (2019) to the employee’s salary for the meal or to place it in the free space of the work-related costs scheme.

What about the group scheme?

It is therefore important for the WKR that the barbecue takes place at the workplace. This also applies if employees from one of your other branches participate in the barbecue. If you apply the group scheme, there is also a workplace if an employee of another employer (such as a subsidiary) participates in your barbecue.

Do not you have your own place, or would you rather organize the barbecue outside the office?

Then the barbecue is fully taxed under the work-related costs scheme. You can allocate the costs of this as wages to the free space.

Would you like to know more about the work-related costs scheme?

Please contact Chater Finance on telephone number 070-7522837 or send us an e-mail to: info@chaterfinance.nl