The new stepping stone in the working costs scheme (WKR) may only be used once when applying the group scheme. This is the not illogical consequence of applying the group scheme. Fortunately, a new choice as to whether to apply the group scheme may be made every year.
Group scheme
The WKR focuses on the so-called “free space”. This space amounts to 1.2% of the employer's wage bill in the calendar year. The employer may designate wage components for this free space. Insofar as the total value of these wage components does not exceed the free margin, no payroll tax is due on them. On the amount exceeding the free margin, the employer has to pay 80% wage tax in the form of final levy.
Obviously, within a group with different employers, one employer may exceed the free allowance, while the other may have free allowance left over. When settling the WKR, in the first tax return period after the calendar year, the group scheme can be opted for. As a result, the WKR is assessed for the entire group.
If the choice is made to apply the group scheme, it is mandatory that all enitities that meet the conditions belong to the group. Included in the group, briefly described, are all companies in which:
- throughout the calendar year;
- held an (indirect) interest of at least 95%.
Step
From 2020, the free allowance will be widened to 1.7%. This is part of the tax plans for 2020. However, this increase only applies to the wage bill up to €400,000. For the part of the wage bill above €400,000, the free space remains 1.2%. The maximum additional space per employer is therefore: 0.5% * €400,000 = €2,000.
However, when opting to apply the group scheme, this stepping stone applies to the group as a whole; not per employer within the group. This must be taken into account when considering whether or not to apply the group scheme. However, this only comes into play in 2020. The settlement of the WKR for 2020 must take place in the second tax return period in 2021 at the latest.