Definition
Eindheffing (Dutch final levy)
Flat 80% final levy paid by a Dutch employer on benefits that exceed the WKR free space.
Eindheffing is a cost to the employer — the employee feels nothing. As soon as total designated WKR benefits, including gift cards, exceed the free space, the employer remits 80% on the excess.
A bulk gift-card order of €10,000 above the free space means €8,000 of additional cost. Careful planning within the free space avoids it entirely.
Eindheffing is settled annually in the payroll tax return. A quick projection in advance avoids unpleasant surprises.