A healthy lunch, according to the Court in The Hague, for wage tax purposes, do not fall under the targeted exemption for health and safety provisions.
Meanwhile, the Supreme Court has ruled that the targeted exemption does apply. See our article Healthy lunch yet targeted exempt.
Healthy lunch
The employer who filed this case in the District Court offers employees the opportunity to have free lunch in the company restaurant. The lunch meals are coordinated with a dietician. The meals contain a minimum amount of vegetables and no salt, sugar and e-numbers are added.
In a policy statement, the employer included that healthy eating is a crucial part of its health and safety policy. Doctors have stated that the meals fit within the employer's prevention and health programme.
Payroll tax
A free lunch is considered wages in kind for wage tax purposes. The value to be taxed is (in 2021) €3.35 per meal. If the meal is more expensive, the excess is exempt, but €3.35 is still taxed in the case of a cheaper meal.
The employer had placed this wage component in the free space of the working expenses scheme. But in its objection, it argued that the targeted exemption for health and safety provisions applied.
The Court held that the Working Conditions Act only covers obligations related to health and safety at work. A meal relates to the health of the employee in general and is therefore not covered by the obligations under the Working Conditions Act. In this regard, according to the court, it is also important that the wage tax has a regulation for the valuation of meals consumed at the workplace (the aforementioned amount of €3.35).
A comparison with a smoking cessation course does not hold up, according to the court. This is because that course aims to keep the workplace smoke-free, and the employer is obliged to ensure this.