Chelsy Deventer

The exemptions from remittance of payroll withholding tax are currently an important support measure for many companies. More and more employers are making use of these exemptions, for example for research and development (R&D), shift and night work, or overtime. To limit the impact on the budget, the Programme Act of 30 May 2026 introduces a correction factor as of 1 January 2027.

Over the past year, much has been written about the mobility budget, but concrete legislation was slow to follow. In the meantime, the Council of Ministers has approved a preliminary draft that sets out the first phase of the reform. What do we already know today? And more importantly: what does this mean in practice for you as an employer?

On July 30, 2025, the tax administration published the circular on the exemption from remittance of payroll withholding tax for shift work. It clarifies the application of the bis scheme and introduces an administrative tolerance.