The mandatory implementation of the work-related costs rules by all employers as of January 1, 2014, may be postponed for one or two years. A parliamentary majority was in favor of postponement.
Practical consequencesIf the implementation of the work-related costs rules is indeed postponed, this will allow employers more time to choose between these rules and the old rules of tax-free reimbursements, provisions, and making items available to employees. This also means that employers will have more time to assess what the consequences of adopting the work-related costs rules will be for their business.
KPMG Meijburg & Co advises employers to assess the consequences without delay, as adopting the work-related costs rules can also be to their advantage.