If an employer doesn’t make use of the work related cost scheme, the employer can give its employees a gift with a maximum value of €70 on this gift the employer needs to calculate a final levy of 20%.
Does the value of the gift exceeds €70 there is the option to make use of the “kleine verstrekkingsregeling”. This is possible if the total value of all the gifts does not exceed annually €272 and the value of a single gift doesn’t not exceed €136. If the employer makes use of the “kleine verstrekkingsregeling” he needs to calculate the wage tax table as final levy.
Note: The above is not applicable on cash payments