A healthy lunch does not fall under the specific exemption for provisions under the Working Conditions Act. This was recently decided by the Court of The Hague. The employer in this case found that the healthy lunch meals he provided to his employees were specifically exempt. According to him, his Hazard Identification and Risk Assessment and his Plan of Action showed that the lunch meals were a relevant, essential and integral part of his working conditions and prevention policy. But the Court ruled that the lunches did not constitute provisions that arose directly from the employer’s working conditions policy under the Working Conditions Act. Moreover, the Court ruled that it mattered that the wage tax contains a facility for the valuation of meals at the workplace (based on a standard amount). Therefore, a specific exemption did not apply. The final levy the man had to pay for exceeding the tax-free margin was upheld.
Court of The Hague, June 23, 2021, ECLI (abridged): 6986