{"id":1101,"date":"2021-07-01T08:22:07","date_gmt":"2021-07-01T06:22:07","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/handreiking-online-borrel\/"},"modified":"2026-03-03T10:34:04","modified_gmt":"2026-03-03T09:34:04","slug":"guide-to-online-drinks-parties","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/handreiking-online-borrel\/","title":{"rendered":"Guide to online drinks parties"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-large wp-image-7383\" src=\"https:\/\/vwg.nl\/wp-content\/uploads\/20200113_Horeca-1024x536.jpg\" alt=\"\" width=\"1024\" height=\"536\" \/><\/p>\n<p>Employees working from home receive a drinks and snacks pack from their employer for an online get-together. How should this be treated under the work-related expenses scheme? The Tax and Customs Administration has published guidance on this on the Forum Salaris website.<\/p>\n<h4>Pay<\/h4>\n<p>The Act defines the term \u201cwages\u201d as \u201c<em>all benefits derived from the employment relationship<\/em>\u201c. The drinks package must therefore be subject to payroll tax. It constitutes remuneration in kind.<\/p>\n<p>Tax is charged on the invoice value: the amount that the employer has paid, including VAT (even if the employer deducts the VAT), for the purchase of the drinks package. Delivery costs are also included in the value of the drinks package.<\/p>\n<h4>No specific exemption<\/h4>\n<p>The drinks package is not covered by a specific exemption.<\/p>\n<h4>No zero valuation<\/h4>\n<p>Refreshments at work are valued at zero. This also applies to refreshments consumed at work immediately before or after working hours. If the after-work drinks take place in a pub, the zero valuation does not apply.<\/p>\n<p>It goes without saying that the person working from home consumes the snacks and drinks from the drinks pack at home. However, for the purposes of income tax, the home office is only considered a workplace if:<\/p>\n<ul>\n<li>the workspace has its own entrance and its own toilet facilities;<\/li>\n<li>the employer and the employee have entered into a commercial tenancy agreement, under which only the employer has the right to use the premises;<\/li>\n<li>the employee works in that room.<\/li>\n<\/ul>\n<h4>Free space<\/h4>\n<p>The employer may, of course, designate the drinks package as part of the discretionary allowance. In that case, the package will only be taxed if, and to the extent that, the total of the designated salary components exceeds the maximum limit of that discretionary allowance. The employer pays 80% in payroll tax on the amount by which the limit is exceeded.<\/p>\n<p>Partly to enable tax-free online social gatherings, the Government increased the tax-free allowance to 3% in both 2020 and 2021. This increase applies only to the total wage bill up to \u20ac400,000. See also our article <a href=\"https:\/\/vwg.nl\/en\/nieuws\/make-the-most-of-the-extra-space\/\" target=\"_blank\" rel=\"noopener\">Make the most of the extra space<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>Thuiswerkende werknemers krijgen van hun werkgever een borrelpakket (hapjes en drankjes) voor een online borrel. Hoe moet hier in het kader van de werkkostenregeling mee worden omgegaan? De Belastingdienst heeft er op het Forum Salaris een handreiking over gepubliceerd. Loon De wet definieert het begrip &#8220;loon&#8221; als &#8220;al hetgeen uit de dienstbetrekking wordt genoten&#8220;. Het [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1101","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1101","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=1101"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1101\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1101"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1101"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1101"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}