Tax-free capacity is not an employment entitlement
The increase described as effective retrospectively from 1 January 2026 does not automatically require every employer to pay more. The employment contract, collective agreement and reimbursement policy determine what was promised.
Review how earlier payments were processed
A lower reimbursement, an amount treated as taxable pay and an amount included in the final levy can require different corrections. Salary-exchange arrangements also need to be checked against how they were agreed and implemented.
Reconcile kilometres and amounts already paid
For a retrospective supplement, use reliable mileage and period information and subtract existing reimbursements. Check changes in working patterns to avoid duplicate payment. Explain whether the payslip adjustment concerns a past period or a future policy change, and include the extra employer cost in the budget.
Source and background: Belastingdienst – Verhoging onbelaste kilometervergoeding.
Would you like to know how Oudshoorn can help your organisation? Contact us using the WhatsApp button or fill in our enquiry form.
Go to the enquiry form
