Discretionary scope (vrije ruimte) of the work-related costs scheme (werkkostenregeling, WKR)
- 3% over the first € 400.000,- of the wage costs.
- 1,18% for the amount over € 400.000,-.
The final levy over the amount of allowances that exceeds the discretionary scope is 80%.
The efficiency limit is € 2400,- per employee per year.
Standard amounts (specific exemptions)
| Standard amount for | Amount |
| Tax-free travel allowance per km | € 0,19 |
| Meals | € 3,35 |
| Maximum discount on own company products | 20% of the item's original price, with a maximum of € 500,- per calendar year |
