WKR full? Still want to reward your team? In 2025, your WKR free space is 2.00% on the first €400,000 of your fiscal wage bill and 1.18% on anything above that. Want to keep benefits tax-friendly and budget-smart? Get our quick guide with 10 practical tips. Inside you’ll find ideas like a lease bike, the small gifts scheme (kleinegeschenkenregeling), and flexible pay-out of holiday allowance.