Wage expense allowance (LKV)

There are 4 kinds of wage expense allowance (LKV):

• LKV for older employees
• LKV for disabled employees
• LKV for the target group of the Access to Work programme (banenafspraak)
• LKV for a new placement of a disabled employee

Do you have employees who are 56 years old or older who have been on benefits? Do you have employees who are disabled, partially disabled, or who were formerly unemployed? Or employees who were registered in the Access to Work register for the Access to Work programme? Or have you provided a new placement for a disabled employee? In such cases you may be entitled to one of the wage expense allowances. The required conditions for eligibility vary for each wage expense allowance.

For more information on the wage expense allowance please call the Tax information line for non-resident tax issues.

Transition rules LKV target group Access to Work programme

You can receive the wage expense allowance (LKV) for the Access to Work target group for employees:

• with an education barrier (scholingsbelemmerden)
• who, despite having an indication for sheltered employment (indicatie beschut werk) under the Participation Act, work for you without support and in a non-sheltered workplace

You need to meet the following requirements:

• The employment started before 2026.
• You have a valid target group statement for the Access to Work programme or education barriers for these employees.
• You keep this target group statement in your records.

You can apply for the Access to Work target group for these employees for the remaining period of the scheme.