Already an account? Log in

    Try Payroll Rendement

    With 13 published issues in a calendar year Payroll Rendement offers the most up to date answers to your professional questions with news, themes and articles.

    Subscribe to Payroll Rendement for the next three months for only € 3, excluding VAT (normal price is € 99 per year). This offer applies to a business trial subscription, valid until cancellation.

    Fill out the form below and subscribe













    Are you interested in similar English publications? Rendement also offers www.hrmrendement.nl (about Dutch HRM regulations), www.taxrendement.nl (about Dutch tax regulations) and www.BArendement.nl (about Dutch financial SME-news). Try these publications for three months each for € 3, excluding VAT. Normal price is €99 per year.

    Promo code (when available)

    We ask you to agree to our General Terms and Conditions and read our Privacy Policy.

    When clicking on subscribe, you automatically give permission to receive the newsletter and offers, with which we inform you about relevant products and services of Rendement Uitgeverij BV. If you do not want this, please contact us via klantenservice@rendement.nl. You can also withdraw the consent at any time by clicking on the unsubscribe link at the bottom of each email.

    Get to work on the fixed travel allowance

    In an update on the coronavirus emergency measures, state secretary Vijlbrief of the Ministry of Finance has stated that the rules pertaining to the fixed travel expenses allowance (‘vaste reiskostenvergoeding’ in Dutch) will expire on January 1, 2021. This means you must get to work, mapping out the exact commuting habits of your employees in order to for you to be permitted to continue paying them a tax-free, fixed allowance for travel expenses. Most likely, work must also be done on other fixed allowances and reimbursements which you have continued to provide to your employees after their approval. Are the details on which the allowance and reimbursements are based, like commuting time, expenses and/or distance, still up-to-date?

    Days worked from home

    The current rules will stay in effect for the remainder of 2020, which means that the days an employee is working from home count as days on which (s)he commuted to work. You can thus continue to pay your employees a tax-free, fixed travel expenses allowance. With respect to other fixed allowances and reimbursements, the same applies: the details on which the allowance and reimbursements are based are still valid. However, be careful: the employee is only entitled to continue receiving these fixed allowances and/or reimbursements if (s)he was entitled to these on or before March 12, 2020, and not for example if the employee started working for your organization after this date.

    Share this article on: