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

To answer this question, we must first determine whether computer glasses qualify as an occupational health provision. Occupational health provisions always fall under the work-related costs scheme (WKR).

Computer glasses are considered an occupational health provision. These provisions are subject to a targeted exemption that does not count towards your WKR discretionary scope.

Do occupational health provisions fall under the WKR?

Occupational health provisions always fall under the WKR. So, are computer glasses tax-deductible? Yes, they can be. However, this is subject to certain conditions. As an employer, you can use the work-related costs scheme to provide tax-free reimbursements to your employees.

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

Occupational health provisions are only eligible for a targeted exemption if they meet the following conditions:

• The provisions must stem directly from the Working Conditions Act. In short, this concerns provisions that ensure the safety and health of the employee.
• The employee uses or consumes the provisions at the (home) workplace (in whole or in part) or at a location where you are fulfilling your obligations under the Working Conditions Act.
• You do not charge any costs to the employee. In other words, the employee may not pay a personal contribution for the provisions. Exchanging a taxable salary component for a tax-free provision is also considered a personal contribution in this context, such as in cafeteria plans.

Do computer glasses fall under the WKR?

Computer glasses do not fall under the discretionary scope of the work-related costs scheme (WKR). This means that if computer glasses meet the conditions set out in the Working Conditions Act and directly contribute to the safety and health of the employee during work, they can be provided as a tax-free occupational health provision. The provision must be used at the workplace or a location where the Working Conditions Act applies, and the costs may not be borne by the employee.

However, if an employee chooses a more luxurious version of the computer glasses that is not necessary for the performance of the work or does not make a direct contribution to occupational safety or health, a personal contribution can 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 final levy wages and charged to the WKR discretionary scope, provided this meets the customary usage criterion.

It is essential to emphasize that specific regulations regarding computer glasses and the work-related costs scheme can vary by situation. Employers are advised to always obtain up-to-date information and advice from the Tax and Customs Administration or a tax advisor to ensure that the reimbursement or provision of computer glasses is handled correctly within the framework of the WKR and applicable tax rules.

Personal contribution

If your employee wishes to have a more luxurious, equally safe version of the same provision or an upgrade to an occupational health provision (such as a more expensive frame for computer glasses), this is possible, but the targeted exemption does not apply to the associated additional costs. You may request a personal contribution from the employee for these extra costs or for a non-mandatory occupational health provision. You deduct this personal contribution from the net salary. Alternatively, you can choose to designate the additional costs or the non-mandatory provision as final levy wages and charge them to the discretionary scope, provided the customary usage criterion is met. The provision then remains tax-free for your employee. You can also use a cafeteria plan for the additional costs or the non-mandatory occupational health provision.

Source: Payroll Taxes Handbook

It is always advisable to discuss computer glass reimbursement with the Tax and Customs Administration or contact your tax advisor to verify whether, in your specific situation, the computer glasses may be reimbursed tax-free and whether the reimbursement is deductible for your employee.