Chair massage in the workplace

Based on a risk inventory and evaluation (RI&E), you can choose to include chair massage in your occupational health and safety plan, to help prevent work-related complaints.

The massages then fall under the tax category of nil valuation, just like safety glasses, medical examinations or an occupational health examination. You can provide them tax-free and deduct them as business expenses, and you can reclaim the VAT.

The conditions of the Tax Authorities:

• You have an occupational health and safety plan as an employer.
• The massages are reasonably part of that plan.
• The massage takes place during working hours.
• The employee pays no personal contribution.
• The duration and frequency of the massages are reasonable.
• There is no significant private benefit for the employee.