Year-end updates for the employer

As the end of the year is approaching we have listed a number of important focus areas and changes for 2021 for the employer.

The following topics are discussed in this newsletter:

Work-related costs scheme (Werkkostenregeling)
Gifts to third parties
Fixed tax-exempt travel allowance and corona crisis
Fixed tax-exempt expense allowance and corona crisis
Foreign employees working from home
Balanced Labour Market Act (WAB)
Life-course savings scheme
30%-facility at the end of the transitional scheme and
other items for consideration
Brexit
Severance payments for older employees (amendment
2021)
State of affairs hiring self-employed persons