The flu vaccination as part of health and safety policy

Dear employers,

The health of your employees has never been more important this time than ever before.

In order to stay in control of the flu and prevent a lot of absenteeism, employers can offer their employees a free flu vaccination. In that case, the flu vaccination must be part of the prevention and absenteeism policy (health and safety policy) in the organization.
As an employer you may not oblige your employees to get the flu vaccination. You have the opportunity to offer this to your employees, but then your employees can still decide for themselves whether they want the flu vaccination. At some workplaces, it is wise to offer the flu vaccination and have as many employees as possible vaccinated. The following benefits will apply:

– Employees are 40% less likely to get the flu;
– If employees do get the flu, the complaints are milder;
– Less absenteeism makes a difference in absenteeism costs.

When the vaccination is part of the health and safety policy, it is also tax-friendly for the employer. If there is no health and safety policy or if the flu vaccination is not included in the health and safety policy, the employer may still deduct the costs of the flu vaccination. These costs will then be included in the work-related costs scheme (WKR).

The percentage for the work-related costs scheme is being revised every year. This is also the case for 2020, which is initially set at 1.7% of the first €400.000,- of the total wage bill.
Due to the corona virus, employers have been given the opportunity to offer something extra to their employees. That is why they have increased the percentage for the first €400.000,- to 3%. The part above €400.000,- remains at 1.2%.
If you exceed the free space the surplus needs to be taxed against a tax rate of 80% with the wage tax declaration of February 2021.

Are you interested in offering the flu vaccination to your employees? Please feel free to contact us.

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