Small Benefit Exemption

💡 Best practices

• Only non-cash benefits qualify — a cash bonus or cash-equivalent (e.g. a benefit that can be readily converted to cash) never qualifies for this exemption, regardless of value.
• This calculator applies an all-or-nothing simplification to the whole annual total; strictly, it is the specific benefit that causes the breach (6th benefit, or the one that pushes the total over €1,500) that becomes fully taxable — check the exact benefit-by-benefit position with payroll for edge cases.