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Work-related costs scheme (WKR) - EY tool for 2025 and 2026
It is time to make up the balance for the work-related costs scheme (WKR) for 2025. If the tax-free WKR budget for 2025 has been exceeded, the final levy payable must be included in the payroll tax return for the second wage period in 2026 at the latest. You therefore have until the end of March to do this. Our WKR tool has been available free of charge every year since the introduction of the work-related costs scheme. Should you have not yet received the 2025 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 2025 and check whether or not you have exceeded the limit of the tax-free budget.
In the meantime, the 2026 version of our WKR tool is also available. If you would like to receive this version too, you can also request it by e-mail.
As is customary, all the rates, amounts and percentages that changed from 1 January 2026 have been included in the annex to the Payroll Tax Newsletter 2026 issued by the Tax and Customs Administration. There have not been many changes affecting the WKR in 2026.