Term · Staff
Work-related costs scheme (WKR)
The scheme under which you as an employer can spend part of your wage bill tax-free on allowances and benefits. In 2026, the discretionary allowance is 2% of the first €400,000 of the taxable wage bill and 1.18% above that.
Above the discretionary allowance, you pay an 80% final levy. Targeted exemptions, such as travel expenses up to €0.25 per kilometre and a working-from-home allowance, do not count towards it.