Temporary workers fall under the temp agency's WKR. Hirers pay 45% final levy on gifts ≤€136. Cadeo makes it simple: one link per recipient, regardless of employment relationship — from €15.
Christmas Package for Temporary Workers & Flexible Workers — WKR Rules and a Smart Approach [2026]
The Netherlands has 2.7 million workers with a flexible employment relationship — almost 4 in 10 working people. Temporary workers, payroll staff, seconded workers, on-call workers, and zero-hour contracts. They all work on your premises, but when it comes to a Christmas package, different tax rules apply than for your permanent team. This guide explains who pays the tax, how to calculate the final levy, and how to give everyone the same gift without administrative hassle.
The temp agency is the legal employer and can place the Christmas package in the WKR tax-free allowance. If you, as the hirer, give the gift, it counts as third-party wages — you cannot put it in your own tax-free allowance. You can, however, apply the final levy: 45% for gifts up to €136, 75% above that. Or let the temp agency handle it. With Cadeo, you send one link per recipient — regardless of contract type — from €15, with no minimum order.
Why gifts for flexible workers are taxed differently from gifts for permanent employees
For permanent employees, it is simple: you give a Christmas package, designate it as final-taxed wage, and charge it to your WKR tax-free allowance. Done. But for flexible workers — temporary workers, payroll staff, seconded workers — something fundamental changes: you are not their legal employer.
That difference has direct tax consequences. The core principle: the WKR tax-free allowance belongs to the withholding agent — the party that withholds payroll taxes. For a temporary worker, that is the temp agency, not you as the hirer. If you, as the hirer, give a gift to someone who is not on your payroll, it is tax-wise "third-party wages" and different rules apply.
The pitfall: putting a gift for a temporary worker into your own WKR tax-free allowance
You may not do that. The temporary worker is not on your payroll, so you cannot designate the gift as final-taxed wage within your allowance. If you do, you risk an additional assessment. The Tax Authority checks this during regular payroll audits.
"We gave everyone the same Christmas package — permanent staff and temporary workers. In the end, it turned out that was not tax-compliant."
The good news: there are several legal ways to give flexible workers exactly the same gift as your permanent team. The difference is not in what you give, but in how you handle the administration. And that is exactly where most employers run into trouble — not out of unwillingness, but because they do not know the rules.
Four employment relationships — four different tax routes
Not every flexible worker is the same. The tax treatment of a gift depends on the employment relationship. Below are the four most common situations side by side — with who pays the tax and how you handle the administration in each case.
| Employment relationship | Legal employer | WKR route | Final levy for the hirer |
|---|---|---|---|
| Permanent employee | You (hirer) | Own tax-free allowance | n/a |
| Temporary worker | Temp agency | Via temp agency | 45% ≤€136 / 75% >€136 |
| Payroll employee | Payroll company | Via payroll company | 45% ≤€136 / 75% >€136 |
| Seconded worker | Secondment agency | Via secondment agency | 45% ≤€136 / 75% >€136 |
| Self-employed person / freelancer | The freelancer themself | No WKR | 45% ≤€136 / 75% >€136 |
The common thread: if you are not the legal employer, you cannot place the gift in your own WKR tax-free allowance. You then have two options: pay the final levy yourself (45% or 75%), or ask the legal employer to run the gift through their own allowance. For self-employed workers and freelancers, the WKR does not apply at all — read our separate guide on gifts for freelancers and self-employed people.
Note: equivalent compensation from 2026
Since week 1 of 2026, temporary workers are entitled to working conditions that are at least equivalent to those of permanent employees in comparable roles. However, extras such as Christmas packages and gifts do not fall under this equivalent compensation. You are not legally required to give flexible workers the same gift — but there are good reasons to do so.
Calculate the final levy — 45% or 75%?
If you, as the hirer, want to give a gift to a temporary worker and you cannot let the temp agency handle it, you pay final levy. The rates are clear, but the conditions are often forgotten.
The rates
Gift up to and including €136: final levy 45%
A choice gift of €50 via Cadeo? The final levy is €22.50. Total cost per temporary worker: €72.50. That is comparable to what you would spend on a traditional Christmas package once you include shipping, waste, and time investment.
Gift above €136: final levy 75%
A gift of €150? The final levy is €112.50. Total cost: €262.50. At higher budgets, costs rise sharply. Consider keeping the budget just below €136 if you pay the final levy yourself — or involve the temp agency.
The conditions
You may only apply the final levy if you meet two conditions. In practice, this is often forgotten, which leads to tax problems:
Two mandatory conditions for the final levy
1. Written notification: You must inform the recipient in writing that you are applying the final levy. An email is enough, but it must be recorded.
2. Registration: You must record who the recipient is. Name, job title, and the temp agency they work through — keep this in your administration.
Calculation example — 30 permanent employees + 10 temporary workers
Permanent employees (30×€50): €1,500 through your own WKR tax-free allowance. With a payroll sum of €1,500,000, you have €20,980 in allowance (2% × €400,000 + 1.18% × €1,100,000). More than enough.
Temporary workers (10×€50): €500 gift value + €225 final levy (45%) = €725 total. Or: let the temp agency place the €500 in their allowance and invoice it through.
Total for everyone receiving the same gift: €2,225 (or €2,000 via the temp agency).
Three ways to give flexible workers the same gift as your permanent team
You want to appreciate everyone on the work floor — regardless of contract type. That is possible. Here are the three routes, from most to least administratively simple.
Route 1: Let it run through the temp agency (most common)
Agree with the temp agency that they provide the gift and place it in their WKR tax-free allowance. They invoice the gift value to you. Advantage: no final levy, clean administration. With Cadeo, you can give the temp agency access to the same campaign — recipients will not notice any difference.
Route 2: Give it yourself + pay the final levy
Give the gift directly to the temporary worker and pay 45% final levy (for value ≤€136). Do not forget the two conditions: written notification and registration. With Cadeo, this is easy: the invoice is in your company name and you have an overview per recipient.
Route 3: The temporary worker reports it themselves to the Tax Authority
If the temp agency does not withhold payroll taxes on the gift and you do not apply the final levy, the temporary worker must declare the value themselves as income in kind on their income tax return. Not recommended — it shifts the burden to the recipient and does not feel like a gift.
Cadeo tip: one campaign, two invoices
Most Cadeo customers with flexible workers choose route 1: create one campaign with the same message and the same budget for everyone. The invoice for permanent employees goes to you (WKR tax-free allowance), the invoice for temporary workers goes to the temp agency (their allowance). The recipient does not notice any difference — everyone gets the same link and chooses from the same assortment.
Why excluding flexible workers from the Christmas package is a bad idea
Legally, you may exclude flexible workers from the Christmas package. Christmas packages do not fall under the equivalent compensation required since 2026 for temporary workers. But the question is not whether it is allowed — the question is whether it is smart.
The hidden costs of excluding people
Flexible workers who feel excluded leave faster. In a tight labor market where temporary workers stay for an average of 3–6 months, that means direct replacement costs. A €50 gift (plus €22.50 final levy) is a fraction of the cost of a new recruitment round through the temp agency.
"At the Christmas dinner, the permanent staff got a nice package and the temporary workers got nothing. That felt uncomfortable for everyone."
At Cadeo, most companies choose to give everyone the same gift — regardless of contract type. The only thing that differs is the tax handling behind the scenes. The recipient opens the same link, sees the same personalized portal, and chooses from the same 1,200+ products from local, impact-driven brands. From Rituals and Marie-Stella-Maris to gift cards from Bol.com and Dille & Kamille.
The impact reports confirm this: thank-you messages from flexible workers are often the most sincere. They do not expect it, so they appreciate it even more. 40% of all recipients leave a personal thank-you message — that percentage is higher among flexible workers.
How Cadeo keeps the administration simple — regardless of employment relationship
The tax difference between permanent employees and flexible workers is in the administration, not in the gift itself. At Cadeo, the process for the recipient is identical — whether someone is permanent, flexible, temporary, or seconded. The difference happens behind the scenes.
One campaign for everyone
Add all recipients — permanent and flexible. Everyone gets the same link and chooses from the same assortment.
Split the invoice
Separate invoice for permanent employees (your WKR) and temporary workers (temp agency or final levy).
No address needed
The recipient enters their own delivery address when choosing. No need to collect addresses from temporary workers.
The recipient notices nothing about the tax difference. They open a personal portal in your branding, with a video message, GIF, or digital card. They choose one gift from 1,200+ products — physically delivered to their home, digital straight to their inbox, or a donation to a good cause via brands such as Treebytree and Sumthing. The standard validity period is 90 days, and it can be configured flexibly.
What you get: an impact report with redemption rate, chosen products, and thank-you messages — per group (permanent/flexible) if you want. Setup takes 15 minutes. No quote, no contract, no minimum order.
"We have 45 permanent employees and 20 temporary workers. Through Cadeo, everyone gets the same link. The invoice goes both ways — we handle it with the temp agency. No hassle."
— HR manager, manufacturing company (65 employees)Checklist: a gift for flexible workers without tax surprises
This is the step-by-step checklist you can follow if you are giving your flexible workers a gift for the first time this year — or if you want to handle it better than last year.
Map your flexible workforce
How many temporary workers, payroll staff, and seconded workers are on your site? Which agencies are they through?
Choose your tax route
Route 1 (via the temp agency) or route 2 (yourself + final levy)? Discuss this with the agency in time.
Set the budget
When using the final levy, keep the threshold in mind: ≤€136 = 45%, above that 75%. A budget of €50–€100 per person is common.
Send it via Cadeo
One campaign, one link per recipient. Split the invoice between permanent employees and flexible workers. Setup in 15 minutes.
The key lesson: make it equal
The tax treatment may differ by employment relationship. But the gift itself does not have to. Give everyone the same choice, the same experience, the same appreciation. The contract difference is a matter between you and the temp agency — not something the recipient should feel. With Cadeo, that equality is built in by default: one link, one portal, one assortment. No matter who pays the invoice.
Frequently asked questions: Christmas packages for temporary workers
Yes, but you cannot place it in your own WKR tax-free allowance. The gift counts as third-party wages. You have two options: pay the final levy yourself (45% for gifts up to €136, 75% above that) or ask the temp agency to run the gift through their own allowance and invoice the costs to you.
The final levy is 45% for a gift value up to and including €136. For a value above €136, the final levy is 75%. A €50 gift therefore costs you an extra €22.50 in final levy (total €72.50). A €150 gift costs an extra €112.50 (total €262.50). Keep this in mind when setting your budget per recipient.
Yes, the temp agency is the legal employer and can designate the gift as final-taxed wage within its allowance. Condition: the agency must withhold payroll taxes on the gift, which is the case if the temporary employment contract allows for it or if the agency is aware of the gift. Agree this in advance and have the agency invoice the costs to you.
No. Since 2026, temporary workers are entitled to equivalent working conditions, but extras such as Christmas packages and incidental gifts do not fall under this. You are not legally required to give temporary workers the same gift as permanent employees. However, many companies deliberately choose to treat everyone equally — the cost difference is minimal and the impact on team spirit is large.
With Cadeo, you can send gift links by email, but also via a QR code on a printed card. That is ideal for temporary workers on the work floor who do not have a business email address — in construction, production, hospitality, or logistics. The recipient scans the QR code with their phone and chooses a gift. The temp agency can also hand out the cards on your behalf.
For a temporary worker, there is a legal employer (the temp agency) that can apply the WKR. For a freelancer, there is no employer and no WKR. A gift to a freelancer is tax-wise a business gift: deductible as business expenses up to €227 per year excluding VAT. The final-levy rule (45%/75%) also applies to freelancers if you choose that route. Read more in our guide on gifts for freelancers and self-employed people.
Yes. In Cadeo, you create one campaign with the same message, the same budget, and the same assortment for all recipients. The recipient does not notice any difference. You can split the invoice: permanent employees under your company name (for your WKR tax-free allowance), temporary workers under the temp agency's name (for their allowance), or under your name with final levy. Setup takes 15 minutes, no minimum order, from €15 per recipient.
