As you might know, in order to compensate employers for problems they face because of the corona crisis the government decided last year to increase the free space of the work-related expense scheme (WKR) to 3% over the first €400.000 in total fiscal wages. This was a one-time increase for the year 2020 only. However because of the ongoing lockdown and measures taken it was decided that this increase will also apply for 2021. On all fiscal wages above €400.000 the percentage will be 1,18%.