Definition
Small-gift rule (Dutch)
Dutch practical rule for small tokens of attention to employees on personal occasions, outside the WKR free space.
Under conditions, a Dutch employer may give a token of attention worth around €25 — for illness, a birthday, a birth — tax-free without charging the WKR free space. The trigger must be a personal event and the gift comparable to one given in private life.
A gift card qualifies as long as the amount is modest and not a disguised reward. Pure cash equivalents are excluded.
Structural reward programmes — sales incentives, year-end gifts, anniversaries — fall under the main WKR rule. Combine both frameworks deliberately to stay within the free space.