Work Costs Scheme (WKR) 2025: printed cool boxes and cool bags as a tax-friendly gift

With the Work Costs Scheme (WKR) you can surprise your staff with practical gifts, such as a printed cool box or cool bag from Brisby, in a tax-efficient way. This blog explains how the WKR works and how you can make the most of this scheme with our stylish and functional products.

The WKR in 2025: Free space
The WKR offers you as an employer a free space in which you can provide allowances and gifts tax-free. In 2025:

• 2% on the first €400,000 of the taxable payroll.
• 1.18% on the amount above €400,000.
  
  

Sample calculation of free space
Suppose your taxable payroll is €300,000. Your free space is then:

2% of €300,000 = €6,000 .

You can spend this amount on tax-free gifts, such as printed cool boxes and cool bags from Brisby.

Example: the 22L cool box
One of Brisby's most popular products is the 22L cool box, perfect for office trips, picnics or beach days. The cool box costs €49.99 including VAT (or €41.31 excluding VAT).

Calculation example
You have 30 employees and decide to give each of them a printed 22L cooler. The total costs are:
30 x €49.99 = €1,499.70 including VAT .

• The VAT per cool box is €49.99 - €41.31 = €8.68 .
• Total VAT: 30 x €8.68 = €260.40 .

The net costs excluding VAT are:
€1,499.70 - €260.40 = €1,239.30 .

As long as this amount falls within your tax-free allowance of €6,000, it is completely tax-free.

VAT rules for gifts
For gifts, a VAT threshold of €227 per employee per year (excluding VAT) applies. As long as the costs remain below this threshold, you can fully deduct the VAT.

In this example, the cool box costs €41.31 excluding VAT, which is well within the threshold. You can deduct the full VAT.

Why choose Brisby?

1. Practical and durable: Brisby cool boxes are not only functional, but also a sustainable gift that will last a long time.
2. Personalization: Have the cool box printed with your company logo for a personal touch.
3. Valuable gift: With a stylish cool box you give a gift that your staff will really use and appreciate.
4. Suitable for the WKR: The cool box fits perfectly within the free space and VAT rules.

Tips to make the most of the WKR

• Make a plan: Determine in advance the free space you have available.
• Stay within the thresholds: Ensure that the costs per employee do not exceed the limit of €227 excluding VAT.
• Choose smart gifts: Cool boxes and cool bags are practical gifts that will please both your staff and your budget.
• Keep good records: Record which gifts you give to whom, so that you can easily comply with the rules.
  
  

Conclusion
The WKR offers a perfect opportunity to surprise your staff in a fiscally advantageous way. Printed cool boxes, such as the 22L cool box from Brisby, are practical, stylish and sustainable gifts that fit any occasion. Take advantage of this scheme and let your gifts make an impact!