Currently there are 29 categories of fees and benefits for which all separate rules, such as clothes, Christmas gifts, laptops, bicycles and company fitness.

The new job has a fixed nature of costs. There is a standard exemption of 1.5% of the wage tax. Up to 1.5% of the wages the employer is therefore free to untaxed allowances and benefits to its employees to give.

ReiskostenDit forfait is completed with only a limited number of specific exemptions for business expenses. There are specific exemptions for travel, temporary accommodation, courses, study, extra territorial costs and moving expenses in connection with relocation.

The new system is much simpler and has the advantage that an employer per employee does not keep records of the allowances and benefits are given, said the Ministry of Finance in the Tax Plan 2010.