The Tax and Customs Administration recognizes company massages as a method to combat absenteeism. That is why the costs that companies incur for hiring a chair masseur fall under the free benefits in kind (exempt from payroll tax). That is a nice tax benefit for chair massages. There are a number of conditions for the exemption from the costs of company massages:
the company
massage is included in the company’s health & safety plan the massages are performed at the workplace during office hours
as an employee you do not have to pay a personal contribution
Business massage falls under the nil valuation and does not have to be included in the work-related costs scheme (WKR). This means that the relevant 1.2 percent can be spent on other untaxed allowances and benefits in kind to the employees.
Chair massage is a recognized health and safety facility
Because chair massage is seen as a recognized health and safety facility, the costs can be fully claimed as operating costs.
The government stimulates companies to create healthy working conditions. In this way, employees remain flexible, motivated and healthy.
How?
1) Save on costs
Investing in the health and sustainability of employees is rewarded. The real costs for a company massage are low, because the massages can be offered untaxed.
2) Via the work-related costs scheme
You can include the massages in the work-related costs scheme. This is limited to 1.2% of the total wage bill.
A better option is to include the massages in the health and safety plan. The fixed amount of the EAS therefore remains unused.
3) Via the ARBO plan
On the basis of a risk inventory and evaluation you can include chair massage in the ARBO plan.
As a result, the massages belong to the nil valuation for tax purposes. The massages can therefore be provided without load.
Work-related
costs scheme Within the work-related costs scheme , you, as an employer, can allow the staff to benefit from allowances and benefits up to a maximum of 1.2% of the total wage bill (the free space) without being taxed. So also chair massages.
The disadvantage is that the lump sum of the work-related costs scheme is limited, which means that other activities that fall under this scheme may be jeopardized. We advise companies that regularly offer their employees massages to include the massages in the health and safety plan, so that the flat rate of the work-related costs scheme remains unaffected.
Massage as zero appreciation
In order to prevent certain facilities that you make available at the workplace from falling into the free space of the work-related costs scheme, a number of facilities have been valued at nil. For example computer glasses or a medical examination.
These so-called zero valuations are not at the expense of the free space.
Chair massage is subject to conditions up to nil valuations, so that they can be offered untaxed.
The lump sum of 1.2% therefore remains unaffected. A nice tax advantage with chair massages.
The Tax and Customs Administration does set a number of conditions for this:
The conditions
as an employer you have an RI&E and action plan or a health and safety plan
the massages are reasonably part of
the service offered takes place during working hours
the employee does not have to pay a personal contribution
the The duration and frequency of the massages is reasonable.
There is no significant private savings for the employee.
Contact
Would you like more information about the chair massages we offer? Then view the various options, from a basic chair massage to a specialized massage. Together we look at the package that best suits your company. View the possible packages that we offer here.
More information about the benefits of a chair massage and what exactly is a chair massage? We will explain it all to you on this page.
If you would like us to contact you for a free quote or, for example, an event at your company, leave your contact details here.
