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 availableEUR
Designated: booked plus plannedEUR
Over the free spaceEUR
80% eindheffing dueEUR
Headroom leftEUR
First bracket capEUR
Declare and pay by
Days left to designatedays
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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This page is the working piece. The full pack has everything below.

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

A self-employed Dutch tax advisor averages 145 euro an hour in 2026 and most charge between 80 and 180 euro an hour (Knab zzp rate survey 2026); a year-end WKR review is two to three of those hours.

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Questions people ask

What does this extension actually do?

It prices your werkkostenregeling position for 2026 from six inputs. It returns eight figures: the free space from both brackets, the designated total, the amount over the line, the 80 percent eindheffing in euro, the headroom left, the first-bracket cap, the filing deadline, and the days left before 2026-12-31.

Who is it for?

Dutch payroll administrators, in-house bookkeepers and HR leads at companies that run their own loonaangifte and designate perks such as the staff party, Christmas hampers, home-office allowances or gross bonuses to the free space. It is built for the people who must sign off the December payroll run, not for tax specialists.

Why not just ask a chatbot or use a free calculator?

Because the first-bracket percentage changed. A general assistant will often quote 2.16 percent, which is the rate from 1 January 2027, and price a 2026 wage bill with it. On a 1250000 euro wage bill that inflates the free space by 640 euro and hides part of the overrun. This tool holds 2.00 percent for 2026 and 2.16 percent for 2027 as separate years.

What is free and what needs the paid key?

Every calculation is free, with no key, no watermark and no run limit: the free space, the excess, the 80 percent levy, the first-bracket cap and the countdown. The 60 dollar key adds ownership and repetition: a CSV ledger of your runs for the payroll file, and alarms for the designation cut-off and the filing deadline.

What would this cost me otherwise?

A self-employed Dutch tax advisor averages 145 euro an hour in 2026, with most charging between 80 and 180 euro an hour. A year-end WKR review is two to three of those hours. The extension prices the same position in one screen and is free for the calculation itself.

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