{"id":1391,"date":"2023-07-26T08:12:23","date_gmt":"2023-07-26T06:12:23","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/individueel-keuzebudget-pas-genoten-bij-maken-keuze\/"},"modified":"2026-03-03T10:34:34","modified_gmt":"2026-03-03T09:34:34","slug":"individual-choice-budget-only-enjoyed-when-making-choice","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/individueel-keuzebudget-pas-genoten-bij-maken-keuze\/","title":{"rendered":"Individual choice budget only enjoyed when making choice"},"content":{"rendered":"<p><a href=\"https:\/\/deeplink.rechtspraak.nl\/uitspraak?id=ECLI:NL:RBNHO:2023:6798\" target=\"_blank\" rel=\"noreferrer noopener\">North Holland District Court<\/a> ruled that employees have an unconditional right to wage components from an Individual Choice Budget (IKB) only after they have made their choice.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Individual choice budget (IKB)<\/h2>\n\n\n\n<p>An IKB is a modern employment condition that grants employees a budget that they can spend themselves on goals designated by the employer. The case before the North Holland District Court involved employees of a municipality, who, on the basis of their <a href=\"https:\/\/www.caogemeenten.nl\/\" target=\"_blank\" rel=\"noreferrer noopener\">CLA<\/a> are entitled to an IKB. One of the purposes for which employees can choose concerns the reimbursement of travel expenses for their commute to work. Employees who have travelled from their home to work for at least 128 days may receive this reimbursement targeted exempt from payroll tax on the basis of 214 travel days (regardless of the actual number of days travelled).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Corona<\/h2>\n\n\n\n<p>Employees of the municipality concerned by the case before the North Holland District Court are opting for travel allowance in 2020 as part of their IKB. However, due to the Netherlands going into lockdown from 12 March 2020 as a result of the corona pandemic, the civil servants do not meet the condition of having travelled from their homes to work on at least 128 days in 2020. The tax authorities argue that the travel allowance should be taxed with payroll tax because the condition set for the targeted exemption has not been met.<\/p>\n\n\n\n<p>The Emergency Coronacrisis Decision contains an approval for employees who did not travel (or travel less) as a result of the corona crisis. But that approval is conditional on the travel allowance having been promised to employees before 13 March 2020. The Court ruled that while the civil servants had an unconditional right to their IKB before 13 March 2020, they did not know the purposes on which the IKB could be spent. Because the employees opted for the travel allowance after 12 March 2020, the travel allowance was rightly taxed with payroll tax.<\/p>","protected":false},"excerpt":{"rendered":"<p>Rechtbank Noord-Holland beslist dat werknemers pas een onvoorwaardelijk recht hebben op loonbestanddelen uit een Individueel keuzebudget (IKB) nadat ze hun keuze hebben gemaakt. Individueel keuzebudget (IKB) Een IKB is een moderne arbeidsvoorwaarde waarmee aan werknemers een budget wordt toegekend dat ze zelf kunnen besteden aan door de werkgever aangewezen doelen. In de zaak die speelde [&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-1391","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1391","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=1391"}],"version-history":[{"count":1,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1391\/revisions"}],"predecessor-version":[{"id":3403,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1391\/revisions\/3403"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1391"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1391"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1391"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}