Unused discretionary margin is not the only condition
The WKR customary-use test also matters when designating wages for final levy. The nature, amount and circumstances of a benefit require assessment, particularly for exceptional bonuses or awards to a small group.
Compare the actual reward and recipients
A routine expense reimbursement differs from a substantial one-off bonus. Record the business reason, eligibility and relevant comparisons. A general statement that something is normal in the market is not sufficient evidence.
Resolve the cost allocation before promising net pay
A net guarantee can cost the employer more if the intended tax treatment is unavailable. Payroll needs the complete agreement, not just a payment instruction. Apply the same care to director-shareholder bonuses and reassess where an exception becomes a recurring arrangement.
Source and background: Belastingdienst verduidelijkt gebruikelijkheid binnen WKR.
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