Valt de reiskostenvergoeding voor een personeelsfeest onder de WKR?

Question

Accepted Answer

Yes, but there are two ways to handle this. Travel expenses to a staff party may qualify for the targeted exemption (as business travel expenses at €0.23/km), in which case they are excluded from the WKR discretionary allowance. Alternatively, they can be recorded as part of the discretionary allowance, along with the other costs of the staff party. Note: the costs of the staff party itself (venue, catering, entertainment) are already covered by the WKR as a staff activity. If you add the travel expenses to that, everything counts toward the tax-free allowance. The smartest approach is to use the specific exemption for travel expenses—that way, the WKR tax-free allowance remains available for the event costs themselves. Consult your payroll department for advice on this.

Does the travel allowance for a staff party fall under the WKR?