You are working on your WBSO application and you need to choose the way you are going to calculate your benefit. But how do you choose and do this? Set off your WBSO subsidy. The WBSO (Wet Bevordering Speur- en Ontwikkelingswerk) is a fiscal innovation scheme. This is the literal name from the RVO. In practice, therefore, it is not a "subsidy" but a scheme. A scheme that reimburses part of the (wage) costs and expenses of the R&D project. The final financial arrangement depends on the legal form of the company. The final WBSO scheme is settled in the tax returns.
Flat rate vs. Actual costs and expenses
The flat-rate option of the WBSO is a reduction in payroll taxes based on the number of R&D hours declared. This reduction is directly linked to the company's actual labor costs. There is no difference in this between a company with or without staff. But when submitting the WBSO application, there are two options for financial settlement of the WBSO; flat rate or based on actual costs and expenses. For the last mentioned option, consider, for example, material costs for prototypes or additional rental costs for the project.
The calculation of the hourly wage is done based on the BSN number of the employee(s) participating in the WBSO project from two years back. If no WBSO subsidy was received in the previous two years, a flat hourly wage of €29 is used. On top of this, a fixed overhead of €10 is used, making the total benefit €39 for the first 1800 hours. After this the allocated fixed costs become €4,- per hour. In the decision you receive upon approval of your WBSO application, you will find the number of specified hours estimated for the WBSO project, with the corresponding time period. You will receive the above lump sum settlement over these specified hours during the wage tax return.
Under the actual costs and expenses option of the WBSO, the company gets back a portion of the actual costs and expenses incurred on the project.
Which way to offset WBSO subsidy to choose?
Choosing how to offset the WBSO benefit is situation dependent. How big is the project, how many employees are participating in the project, and is there, for example, an expectation to develop prototypes or not. It is similar to choosing a gasoline or diesel car, somewhere a tipping point occurs where it is more advantageous for the company to choose a lump sum settlement or a WBSO settlement based on actual costs and expenses.
Basically, it can be said that: the more hours you expect to spend proportionally, the better the flat rate option is. But the more direct costs (materials, test rooms, etc.) you expect to spend, the better the actual costs and expenses option is.
Choosing the correct WBSO settlement is an important part of the WBSO application process. However, this choice can only be made once a year and therefore also applies to subsequent WBSO applications for other projects in the same year. We will gladly advise you without obligation what the most appropriate and advantageous method of WBSO benefit settlement is for you.
WBSO deduction for self-employed workers
If you have a form of enterprise without staff, there may be a WBSO benefit for you as well. This is because the WBSO is also there for ZZP'ers and sole proprietors.
There is an important advantage for "small" independent entrepreneurs. As an entrepreneur without personnel, you will receive a fixed deduction (R&D deduction) of €13,360 if you spend at least 500 R&D hours per calendar year on your project. For starting self-employed people, there is an additional deduction of €6,684 on top of this! So it can certainly pay off to start a WBSO application as a self-employed person or sole proprietor! We will gladly help you with this!