![\"fines](\"https:\/\/vwg.nl\/wp-content\/uploads\/20161027_boetes_chauffeurs_VWGNijhof-1024x384.jpg\")
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In international transport, you sometimes face sizeable fines. Often, these fines are borne by you as an employer. A hefty noose for you or are there options?<\/p>\n
With the final introduction of the working expenses scheme (WKR) from 1 January 2015, tax-free reimbursements of fines are no longer possible. In doing so, it also no longer matters whether the fine is domestic or foreign. This is because it is legally stipulated that fines cannot be charged to the free allowance. You must recover fines from the employee or tax them individually from the employee with payroll tax.<\/p>\n
Within the WKR, you can designate allowances and benefits in kind as a final taxable item in the free space. Designated allowances and benefits in kind are not taxed up to 1.2% of the total wage bill for tax purposes. Above that, taxation takes place at a final tax rate of 80%.<\/p>\n
Your company's fiscal wage bill is \u20ac900,000. You may designate up to \u20ac10,800 in total for your employees as untaxed allowances and benefits in kind. You pay 80% final tax on anything more you provide.
\nIf you provide \u20ac20,000 in free space, you will pay 80% final tax on \u20ac9,200. This amounts to: \u20ac7,360. In total, your expenses are \u20ac27,360 (= \u20ac20,000 + \u20ac7,360).<\/p>\n
Certain allowances and benefits in kind are legally excluded from the free space. You must therefore tax these reimbursements and allowances individually on your employees. These include, for example, the car made available for private use, allowances for a home, felonies and fines.<\/p>\n