EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.
Work-related costs scheme (WKR) - EY tool 2024 and 2025
It’s time to round-off the WKR admin for 2024. You can now request the EY WKR tool for 2024 and 2025
It’s time to make up the balance for the work-related costs scheme (WKR) for 2024. If the tax-free WKR budget for 2024 has been exceeded, the final levy payable must be included in the payroll tax return for the second wage period in 2025. You therefore have until the end of March to do this. Our WKR tool has been available free of charge every year ever since the introduction of the work-related costs scheme. Should you have not yet received the 2024 version of this WKR tool, you can ask for it simply by sending us an e-mail. Our tool will help you collect the relevant information for 2024 and check whether or not you have exceeded the limit of the tax-free budget.
In the meantime, the 2025 version of our WKR tool is also available. If you would like to receive this version (too), you can also request that by e-mail.
As is customary, all the rates, amounts and percentages that changed from 1 January 2025 have been included in the annex to the Payroll Tax Newsletter 2025 of the Tax and Customs Administration. There have not been many changes affecting the WKR in 2025. For the calculation of the tax-free budget, it is important to know that the percentage for the first band of the tax-exempt WKR amount has been increased from 1.92% to 2%.