Webinar shift work: Key takeaways

The tax authorities are not only auditing the application of the BIS; they also focus on specific points during tax audits, such as the shift premium and the composition of shifts, which are at least as important as the BIS calculations and are often the first elements examined.

1. Limit shift premium risk: The shift premium can only be granted as a result of shift work. Any deviations from this principle (e.g., training, union work) can lead to a full rejection of the exemption. A recent parliamentary question confirms the issue and provides additional clarification but does not offer a solution in all cases. 
2. Determine the level of the shift: Before performing a BIS calculation, you must assess what should be considered a shift. A correct and well-substantiated determination can have a significant monetary impact.
3. Calculate and substantiate BIS: It is time to calculate and substantiate – even when no BIS is applied. This is important not only for your company to make an accurate financial assessment and avoid large repayments, but also to meet obligations with a temporary employment agency. Corrections in payroll for 2025 can be made until 31/08/2026.
4. WIOS: analyze your data: It is extremely important to analyze data for the WIOS exemption. Without (analyzed) data, no exemption will be accepted during a tax audit.
5. Tax audits: limited time: It is important to have a well-documented file ready for each type of shift work. Given the short response time for tax audits, this will give you a head start with the tax authorities.  

Finally, we would like to note that we have experience in reclaiming late payment interest following a tax audit in which a (BIS) correction was made. Please feel free to contact us at any time to discuss your situation!