{"id":4053,"date":"2024-11-07T04:00:00","date_gmt":"2024-11-07T04:00:00","guid":{"rendered":"im-59811"},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-30T00:00:00","slug":"toepassing-werkkostenregeling-2024","status":"publish","type":"post","link":"https:\/\/fortiusaccountants.nl\/index.php\/2024\/11\/07\/toepassing-werkkostenregeling-2024\/","title":{"rendered":"Toepassing werkkostenregeling 2024"},"content":{"rendered":"<h4>Vrije ruimte<\/h4>\n<p>Uitgangspunt van de werkkostenregeling is dat alle vergoedingen en verstrekkingen aan werknemers loon vormen, ook als het gaat om kosten die 100% zakelijk zijn. Er is een vrije ruimte waarbinnen vergoedingen en verstrekkingen belastingvrij gegeven kunnen worden. De vrije ruimte bedraagt in 2024 1,92% over de eerste &euro; 400.000 van de fiscale loonsom en 1,18% over het meerdere. In 2025 verandert de vrije ruimte niet. Benut waar mogelijk de resterende vrije ruimte van 2024, bijvoorbeeld voor een kerstpakket voor de medewerkers.<\/p>\n<h4>Bonussen en eindejaarsuitkeringen<\/h4>\n<p>Bonussen en eindejaarsuitkeringen zijn doorgaans bruto. Wellicht kunt u deze uitkeringen geheel of gedeeltelijk belastingvrij doen, bijvoorbeeld in de vorm van een vergoeding voor reiskosten. Mogelijk heeft u nog een deel van de vrije ruimte over om bonussen belastingvrij uit te betalen.<\/p>\n<h4>Eindheffing<\/h4>\n<p>Is het totale bedrag aan vergoedingen en verstrekkingen aan uw werknemer hoger dan de vrije ruimte, dan moet u over het meerdere een zogenaamde eindheffing van 80% betalen. Deze geeft u aan uiterlijk in het tweede loontijdvak van 2025.<\/p>\n<h4>Gerichte vrijstellingen<\/h4>\n<p>Voor bepaalde vergoedingen en verstrekkingen gelden gerichte vrijstellingen. Deze gaan niet ten koste van de vrije ruimte. Het loont om de gerichte vrijstellingen te benutten.&nbsp;<\/p>\n<div style=\"font-size:smaller\" class=\"im_source\">Bron:Overig | publicatie | 04-11-2024<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Vrije ruimte<\/p>\n<p>Uitgangspunt van de werkkostenregeling is dat alle vergoedingen en verstrekkingen aan werknemers loon vormen, ook als het gaat om kosten die 100% zakelijk zijn. Er is een vrije ruimte waarbinnen vergoedingen en verstrekkingen<\/p>\n","protected":false},"author":1,"featured_media":4054,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[69],"tags":[],"class_list":["post-4053","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-eindejaarsactualiteiten"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Toepassing werkkostenregeling 2024 - Fortius Accountants<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fortiusaccountants.nl\/index.php\/2024\/11\/07\/toepassing-werkkostenregeling-2024\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Toepassing werkkostenregeling 2024 - Fortius Accountants\" \/>\n<meta property=\"og:description\" content=\"Vrije ruimte Uitgangspunt van de werkkostenregeling is dat alle vergoedingen en verstrekkingen aan werknemers loon vormen, ook als het gaat om kosten die 100% zakelijk zijn. 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