Work Cost Scheme (WKR) and company outings: how do you arrange them smartly?

Are you planning a company outing or team-building activity and wondering if it falls under the work-related costs scheme (WKR)? Then you've come to the right place. In this article, we'll explain clearly and understandably how the WKR works and how you can maximize your budget without any unpleasant surprises later.

What is the WKR?

The work-related costs scheme is a tax scheme that allows companies to provide tax-free allowances and benefits to employees. These include Christmas packages, gifts, dinners, but also staff outings and team activities.

Employers are allowed to give up to 1,2% of the total taxable salary in bonuses annually without paying tax. If you exceed this amount, you, as an employer, pay a final tax of 80% on the excess.

👉 Example: With an average salary of €33.000 per year, you have approximately €400 in free space per employee. This would be enough to easily arrange a fully catered company outing with Flitz-Events.

Does a company outing fall under the WKR?

That depends on the Doel of the outing:

• 🎓 Team building or training (e.g. collaboration, communication, leadership)
  

  

➤ Falls outside the WKR, provided that it takes place during working hours and is of a business nature.

• 🎉 Pure relaxation or party (such as a Friday afternoon drink or leisure activity):

➤ Falls within the WKR and counts towards the available space.

Are you organizing a team-building day, escape game, or beach challenge during work hours with an educational purpose? Then it's perfectly reasonable to argue that this falls outside the WKR (Work and Income Tax) scheme.

Want to combine a company outing and tax benefits?

That is definitely possible. At Flitz events We're happy to help you develop a program that meets the requirements of the Dutch Tax and Customs Administration, if desired. Consider:

• Combination of content and relaxation
• Planning during regular working hours
• Demonstrable learning objectives or collaborative exercises

Why this is smart for your organization

✅ You get more out of your budget

✅ You avoid additional tax burdens

✅ You organize a company outing that contributes to the development of your team

✅ You don't have any administrative hassle

Let Flitz-Events think along with you

We organize thousands of company outings and team-building days for organizations across the country every year. We're familiar with the rules surrounding the work-related costs scheme (WKR) and can tell you exactly what's possible and how to maximize your tax benefits.

Source: Tax Authority.nl, Buitenbusiness.nl