In 2026, Dutch payroll tax still asks one basic question: did an employee advance an employer cost, or pay a personal expense? Genuine intermediary costs fall outside wages. Other payments may use WKR free space or count as taxable wage. The answer affects payroll codes and year-end tax.
Why this matters
A receipt shows a payment, not who owed the supplier. Repayment is usually outside wages when an employee pays a company supplier. If the employee owed the supplier, the payment may be wage. Payroll must then assess a targeted exemption, nil valuation, taxable wage, or WKR designation. Fixed allowances need a cost study. Review them when travel, homeworking, roles, or company-car use changes.
Example
An employee pays for fuel for a company car and wine for a customer. The manager approves both receipts. If the employee bought them on the company’s instruction and for its account, repayment can stay outside wages and WKR free space. Check a fixed travel allowance when staff work from home, change roles, or receive company cars. The old cost calculation may no longer support it.
XTROVERSO tips
- Check who owed the supplier. Record whether the invoice or purchase legally belonged to the company or the employee. A business purpose alone does not determine the tax treatment.
- Separate the payroll codes. Use distinct codes for intermediary costs, targeted exemptions, taxable wage, and WKR-designated wage. Do not put every receipt through one general expense code.
- Test recent claims. Sample fuel, equipment, customer gifts, meals, and office purchases. Match each receipt to the instruction, supplier, actual amount, and business purpose.
- Review every fixed allowance. Keep the cost study, calculation, employee group, approval date, and latest review in one file. Recheck the allowance after changes in work, travel, or vehicle use.
- Ask for a clear WKR report. Your payroll provider should show which payments use WKR free space and which remain outside wages. Resolve unclear entries before the year-end calculation.
Need a clearer expense and WKR process? We can review your payroll codes, records, and fixed allowances
The data, sourcing, and analysis behind this article were conducted by Linda Pavan. AI was not used to identify sources, build the factual basis, or produce the analytical judgment contained here. AI was used only as a drafting aid. The final English text was personally reviewed, edited, and approved by Linda Pavan before publication.
References
- Belastingdienst — Handboek Loonheffingen 2026
- Belastingdienst — Werkkostenregeling
- Belastingdienst Kennisgroepen — Vaste kostenvergoeding voor uitzendkrachten
- Belastingdienst Kennisgroepen — Maaltijd via betaalkaart
- Belastingdienst Kennisgroepen — Laadkosten auto van de zaak
- Salaris Vanmorgen — Intermediaire kosten: wat valt hier wel en niet onder?
