Price your 2026 WKR overrun before 31 December

Prices the eindheffing on your 2026 werkkostenregeling overrun while 31 December can still fix it

Free space available—EUR
Designated: booked plus planned—EUR
Over the free space—EUR
80% eindheffing due—EUR
Headroom left—EUR
First bracket cap—EUR
Declare and pay by—
Days left to designate—days
Both free-space brackets, at the 2026 rate
Splits the fiscal wage bill at 400000 euro and applies 2.00 percent to the first bracket and 1.18 percent above it. On a 1250000 euro wage bill that is 8000 plus 10030, so 18030 euro of free space.
The 80 percent eindheffing, in euro
Adds what is already designated to what is still planned and prices the overrun at 80 percent. With 14500 booked and 6000 planned the total is 20500, the excess is 2470 and the levy due is 1976 euro.
2026 versus 2027 first bracket
The first bracket stays at 2.00 percent for 2026 and only rises to 2.16 percent on 1 January 2027, which moves the first-bracket cap from 8000 to 8640 euro. Switching the year re-prices the same wage bill.
Countdown to the 2026-12-31 designation cut-off
Counts the days left to 2026-12-31, the last day a cost can still be moved out of the free space. From 2026-09-22 that is 100 days.
The filing period the levy lands in
Monthly filers declare the 2026 eindheffing in the second payroll return of 2027, due 2027-03-31; four-weekly filers are due 2027-03-22.
Export and cut-off alarms (paid)
The paid key turns the run into a CSV ledger you keep for the payroll file and sets alarms for 2026-12-31 and for the filing deadline.

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