WKR Categories
The WKR Categories subtab lets you classify your employee benefits and provisions under WKR category groups. By categorizing these benefits, you can identify which type of tax-free benefits are charged to your WKR budget, and which are exemptions.
The following are the category groups under which you should assign at least one category:
You can click the translate icon 
to see the Nederlands translation of the WKR categories. Make sure that you have the Nederlands language added to the Languages list in your company preferences. To verify, go to Setup > Company > Preferences > General Preferences. On the Languages subtab, add Nederlands into the list, if the language has not been added yet.
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Fiscal Salary – You cannot edit this category. The Fiscal Salary category covers all salary transactions and accounts that make up the amount you spend for taxable wage. Based on this taxable wage, a certain percentage is applied to determine your WKR budget.
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Intermediary Costs – This category includes those incidental expenses incurred by your employees as part of business operations but not directly related to the employee’s job description. Intermediary costs are not charged to your WKR budget.
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Zero Valuation – This category covers in-kind provisions that still qualify as benefits from an employment contract. This category includes, for example, workplace refreshments and fitness facilities, which are considered benefits to employees. Such non-monetary benefits are not charged to your WKR budget.
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Targeted Exemption – This category covers the expenses incurred by your employees as they perform a task within the bounds of the employment contract. For example, full payment for home internet connection, that is justified as a necessity for the performance of a job, qualifies as a targeted exemption, and will not be charged to your WKR budget.
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Other Work-Related Costs (Charged to WKR Budget) – This category includes all other benefits, provisions, and allowances from an employment contract that do not belong to the other categories. Costs for such benefits are charged to your WKR budget. For example, if you consider home internet fees as a benefit for your employees and not as a necessity for a job performance, then such fees are charged to the WKR budget. Other examples include certificate of good conduct (VOG), and gifts or tokens for birthdays or other festivities.
For information about the categories under the WKR scheme, see Allowances, benefits in kind and provisions.
Inactive Categories
You can check the Inactive box in the row of the category that you want to inactivate. This way, you cannot assign expenses, accounts, or items to the category anymore after inactivating it.
If an inactive category has not been assigned to any transaction, then this category is not displayed in the Work-Related Costs (WKR) Report.
If an inactive category had been assigned to at least one transaction before the inactivation, then this category is displayed in the WKR Report.