Employee recognition in the Netherlands, from our home market
Mojo Gift is a Dutch company, based in Soest. This page explains how employee gifts are taxed in the Netherlands, in plain English for HR teams with Dutch staff, and how a Mojo programme fits the werkkostenregeling.
How employee gifts are taxed in the Netherlands
The werkkostenregeling (WKR). Employers can spend a free space, the vrije ruimte, on gifts and other benefits for staff without tax. In 2026 it is 2% of the first €400,000 of the taxable wage bill and 1.18% of the rest. A company with a €2 million wage bill has €26,880 of free space for the year.
Above the free space. Rewards that the employer designates as final-levy wages (eindheffingsloon) above the free space are taxed at 80%, paid by the employer rather than the employee. A gift must also be customary for the free space to apply; up to €2,400 per employee per year is accepted as customary without further justification.
The 25 and 40 year anniversary exemption. A one-off reward at exactly 25 or 40 years of service, worth up to one month's taxable wage, is a targeted exemption that does not use the free space, and it can be given in kind. The government has proposed abolishing it, possibly from 2027, so check the status before relying on it.
The works council. Under article 27 of the Works Councils Act, the employer needs the ondernemingsraad's consent to adopt or change a remuneration system for a group of employees, unless a collective labour agreement already covers it. A recognition scheme can fall under this.
This is general information as of 2026, not tax advice. Your payroll provider or tax adviser decides how each reward is treated.
How Mojo runs recognition for your Dutch team
Sized against your free space, agreed once, chosen by each employee.
Size the programme against your free space
We help you set occasions and values so you know in advance how much of the year's vrije ruimte the programme uses. Payroll designates the rewards as final-levy wages.
Use the anniversary exemption while it exists
A 25 or 40 year anniversary can be recognised with a larger reward outside the free space, up to one month's taxable wage. We flag each one before the date.
Each employee chooses, a concierge delivers
A dinner in Utrecht, a weekend on Texel, a course or a product delivered home. The recipient chooses, the concierge books it, and you receive documentation for every reward.
Why it works for employers in the Netherlands
A Dutch company, built for the Dutch rules and for your people abroad.
Dutch company, Dutch rules
Mojo Gift B.V. is based in Soest. We know the werkkostenregeling and build the programme around it from day one.
Documentation for the final levy
Each reward comes with the information payroll needs to book it as final-levy wages or under the anniversary exemption.
Ready for the ondernemingsraad
One written scheme with clear rules and a defined set of data is a straightforward request for consent.
One programme for staff abroad
The same programme covers your colleagues in Germany, Belgium, the UK and 190+ countries, invoiced in EUR.
What makes Mojo different for Dutch employers
Built in the Netherlands, around the person receiving the reward.
The employee decides
A human concierge
No expiry. Ever.
Every jubileum tracked
Employee recognition in the Netherlands, answered
Are employee gifts taxed in the Netherlands?
Usually not for the employee. Most gifts are paid from the employer's werkkostenregeling free space without tax. Above the free space the employer pays an 80% final levy. The gift must be customary in size.
How big is the WKR free space in 2026?
2% of the first €400,000 of the taxable wage bill and 1.18% of the amount above that, for the whole year. A company with a €2 million wage bill has €26,880.
Is a 25-year anniversary gift tax free?
A one-off reward at exactly 25 or 40 years of service, up to one month's taxable wage, is exempt and does not use the free space. The government has proposed abolishing this exemption, possibly from 2027, so check before relying on it.
Does the ondernemingsraad need to consent?
Often, yes. Adopting or changing a remuneration system for a group of employees needs the works council's consent under article 27 of the Works Councils Act, unless a collective labour agreement already covers it.
Can we run recognition for staff outside the Netherlands too?
Yes. One programme covers the Netherlands and every other country you employ people in. See recognition across Europe.
Is this tax advice?
No. It is a plain-English summary of the main rules as of 2026. Your payroll provider or tax adviser decides how each reward is treated.
Plan recognition for your team in the Netherlands
Book a 30-minute call. We size the programme against your free space and show you how it runs.
Book a 30-minute call