The work-related costs scheme (WKR) gives employers scope to spend tax-free on staff provisions, including parties. In 2026 the discretionary scope is 1.7% of your total fiscal wage bill.
With a wage bill of 500,000 euros you can therefore spend 8,500 euros tax-free. Does it go beyond that? Then you pay 80% final levy on the excess. But there is a handy exception. A staff party at the workplace is untaxed and does not count towards the discretionary scope.
Smart planning pays off. We're happy to advise you on how to structure your staff party tax-efficiently. That way you keep more budget for the things that matter: a great evening for your team.
Want to know more about organising a staff party? Read our full article →