Do screen glasses fall under the Work Costs Scheme (WKR)?

To answer this question, we first need to see whether the computer glasses (or computer glasses) are an occupational health facility. After all, an occupational health facility always falls under the work costs scheme.

Screen glasses are an occupational health facility. There is a targeted exemption for health and safety provisions that is not at the expense of your free space from the WKR.

Does an occupational health facility fall under the WKR?

An occupational health facility always falls under the WKR. Are screen glasses tax deductible then? Yes, it can be tax deductible. But under certain conditions. This is because, as an employer, you can give untaxed benefits to your employees via the work costs scheme.

As of 1 January 2022, the targeted exemption for occupational health provisions was amended, clarifying that only provisions that are directly related to the employer's obligations are exempt.

Working conditions are only specifically exempt if they meet the following conditions:

• The provisions result directly from the Working Conditions Act. In short, this concerns facilities that ensure the safety and health of the employee.
• The employee uses or consumes the facilities at the (home) workplace (in whole or in part) or in a place where you implement the Working Conditions Act.
• You do not bear any costs to the employee. In other words, the employee is not allowed to pay their own contribution for the provisions. Exchanging a taxed wage component for an untaxed facility is also a personal contribution in this regard, for example in cafeteria schemes.

Do computer glasses fall under the WKR?

Yes, computer glasses can fall under the work costs scheme (WKR) as a targeted exemption within the health and safety provisions. This means that if computer glasses meet the conditions set out in the Working Conditions Act and contribute directly to the employee's safety and health while working, they can be provided as an untaxed occupational health facility. The facility must be used at the workplace or a location where the Working Conditions Act applies, and the costs must not be borne by the employee.

However, if an employee prefers a more luxurious version of the computer glasses that is not necessary for the performance of the work or does not contribute directly to occupational safety or health, a personal contribution may be requested for the additional costs. This personal contribution can be deducted from the employee's net salary, or the additional costs can be designated as a final tax wage and borne by the free space within the WKR, provided that this meets the usual criterion.

It is essential to emphasise that specific regulations concerning computer glasses and the work-related costs scheme may vary from situation to situation. Employers would do well to always seek up-to-date information and advice from the tax authorities or a tax advisor to ensure that the reimbursement or provision of computer glasses is handled correctly within the framework of the WKR and the applicable tax rules.

Personal contribution

If your employee wants a more luxurious, equally safe, version of the same facility or upgrade of an occupational health facility (a more expensive frame for screen glasses), this is possible, but the targeted exemption does not apply to the additional costs associated with this. For these extra costs or a non-mandatory health and safety provision, you can ask for a personal contribution from the employee. This own contribution deduct yourself from the net salary. Instead, you can choose to designate the extra costs or a non-mandatory health and safety provision as the final tax wage and charge it for the free space, taking into account the usual criterion. The provision then remains untaxed for your employee. You can also make use of a cafeteria scheme for the extra costs or the non-mandatory health and safety provision (see section 4.15 of the 2021 Payroll Tax Handbook).

Source: 2024 Payroll Tax Handbook April 2024 edition article 22.1.9

It is always advisable to consult the tax authorities about the screen glasses allowance or contact your tax advisor to find out in your specific situation whether the screen glasses can be reimbursed tax-free and whether the screen glasses allowance for your employee is deductible.