Additional exemption requirements for provisions related to the
Dutch Working Conditions Act, with a specific reference to article
44
As per 1 January 2022, the Dutch Wage Tax Implementing
Regulation contains a reference to article 44 of the Working
Conditions Act. As a result working conditions provisions
(‘Arbo provisions') are exempt only to the extent that
the costs are directly related to obligations of the employer under
the Dutch Working Conditions Act.
This means that as of 1 January 2022, employers can no longer
make use of the so-called working conditions exemption (‘Arbo
exemption') if the costs of a provision are insufficiently
related to legally mandatory working condition provisions. Until 1
January 2022 it was possible to provide the costs related to
non-compulsory occupational health and safety provisions included
in the employer's working conditions policy, tax-free. However,
an occupational health and safety policy can include more than
