Werkkostenregeling (WKR)
WKR is administered from the employer's ledger of allowances/benefits for the whole administration and fiscal year, not from one payslip in isolation: the vrije ruimte is a percentage of the entire fiscal wage bill, and "used" sums every payslip's designated allowances plus every stand-alone declaration.
Recording a vergoeding/verstrekking
WkrDeclaration records one allowance or benefit against an
administration and year, with a wkrCategory:
gericht-vrijgesteld— a statutory targeted exemption; excluded from the vrije-ruimte used-total entirelyvrije-ruimte— consumes the vrije ruimteeindheffing— already designated eindheffingsloon; also excluded from the vrije-ruimte used-total
The 2026 percentages
| Parameter | 2026 value |
|---|---|
| Tranche 1 (up to €400.000 loonsom) | 2,00% |
| Tranche 2 (above €400.000) | 1,18% |
| Eindheffing rate on the excess | 80% |
These are sourced, versioned table data — a future tax year is a data-only re-issue with no PHP change.
The assessment
WkrService rolls the cross-object fiscale loonsom (the sum of every
Payslip.grossPay for the administration and year — never
recomputed payroll) plus every vrije-ruimte-category declaration
into an idempotent WkrAssessment keyed (administrationId, year):
available vrije ruimte from the tranche table, excess = max(0, used − available), eindheffingDue = round2(excess × 80%), and a status
(binnen-vrije-ruimte or eindheffing-verschuldigd). Recomputing for
the same administration/year upserts in place.
Exposure is machine-checked
nl-wkr-eindheffing-exposure reads the same cross-object aggregate and
flags any assessment where used exceeds available vrije ruimte but
the assessment did not record the exposure — an administration that
correctly flagged eindheffing-verschuldigd with the matching excess/
eindheffingDue is compliant; one that stayed binnen-vrije-ruimte
while actually over budget is a violation.
occ hrmq:rules:audit
occ hrmq:wkr:assess --administration ADM-001 --year 2026
occ hrmq:wkr:assess --all
Pages
WkrDeclarations/WkrDeclarationDetail and WkrAssessments/
WkrAssessmentDetail live under the existing Loonadministratie menu —
no new top-level menu group. The assessment detail surfaces fiscale
loonsom, vrije ruimte, vrije-ruimte used, and eindheffing due as stat
KPIs, plus a "Beoordelen" action to recompute.
Scope
This is administration, reporting, and exposure alerting only. Automated eindheffing payment or filing is a named fast-follow.