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A free healthy lunch for your staff does not fall under the targeted exemption for occupational health and safety provisions in the Work Expenses Scheme (WKR). The court ruled that an occupational health and safety provision must relate to safety and health *at* work, whereas a meal concerns general health. As a result, an employer had to pay approximately 60,000 euros in additional final levy.
Under the WKR (Work-Related Expenses Scheme), an employer may spend a portion of the taxable wage tax-free on allowances and benefits — the free allowance. In addition, there are targeted exemptions that do not reduce the free allowance and remain tax-free. The question in this case (ECLI:NL:RBDHA:2021:6986): does providing healthy meals also fall under this? It shows how small perks for staff can lead to trouble with the Tax and Customs Administration.
Employer provides healthy meals
Employees could have a free lunch daily in the company restaurant, with a choice of two meals formulated in consultation with a dietitian — without added sugar, E-numbers, or salt, and with sufficient vegetables. In this way, the employer aimed to contribute to the health of the staff. There was a policy statement on healthy nutrition, and doctors declared that the meals fit within the prevention and health program.
Targeted exemption for occupational health and safety provisions?
The employer had initially charged the provision against the tax-free allowance as final levy wages, but this resulted in the allowance being exceeded — resulting in an 80% final levy, totaling around €60,000 over two years. In the objection and appeal proceedings, the employer sought to classify the meals under the targeted exemption for occupational health and safety provisions, so that they would remain tax-free. Occupational health and safety provisions — such as a first aid course within the Health and Safety Plan, a mandatory medical examination, or protective clothing — are subject to a targeted exemption and are exempt from levy.
The verdict: no occupational health and safety provision
The District Court of The Hague ruled that the healthy lunch does not fall under the targeted exemption. The Working Conditions Act contains only obligations related to health and safety *at* the workplace, and the occupational health and safety policy must also have a link to work. A meal is more closely related to general health. Therefore, the exemption does not apply, and the “nice gesture” cost the employer an extra 60,000 euros.
By way of comparison, the judge cited a smoking cessation course: that *is* related to work, because a smoke-free workplace is mandatory. Shielding the workplace from unhealthy food is not.
Frequently Asked Questions
Is a free healthy lunch tax-free for my staff?
Not via the targeted exemption for occupational health and safety provisions. A meal concerns general health, not safety and health at work, and falls outside the scope of this according to the judge.
What *is* covered by an occupational health and safety provision?
Provisions with a direct link to work, such as a first aid course within the Health and Safety Plan, a mandatory medical examination, or protective clothing.
What happens if I exceed the clearance?
You pay an 80% final levy on the excess. That can add up considerably, as in this case involving around 60,000 euros.
Advice on personnel and taxation
The in-house counsel at MKB Juristen understands the intersection of employment law and tax law. View our expertise in tax law or schedule an intake meeting .
