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 groups with a job arrangement (banenafspraak) or interrupted education (scholingsbelemmerden)
• 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 target group register for job arrangements or interrupted education? 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.