learning-platform/knowledge-base/spending-and-contracting.md

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Spending and Contracting	Spending and contracting	docs/Spending and contracting/spending-purchasing.md	The spending and purchasing policy: principles, basic rules, expense categories (travel, professional development, equipment, team events/food & drinks), and the submission process via NMBRS — within Dutch WKR tax rules.	spending purchasing expenses reimbursement nmbrs wkr travel-allowance professional-development equipment	day-to-day.md learning-personal-development.md pension-scheme-and-benefits.md security.md	travel_km_allowance expense_submission_deadline_days expense_tool laptop_bag_max finance_contact EUR 0.23 per kilometer (commuting and business travel) 30 NMBRS EUR 100 finance@respellion.com	"WKR" = Werkkostenregeling, the Dutch work-related costs tax scheme that constrains what can be reimbursed (notably why personal food/drinks are not reimbursable and team events should relate to customer activities). The EUR 0.23/km here is the same travel allowance summarized in the benefits overview (pension-scheme-and-benefits.md); it is distinct from travel-TIME compensation in day-to-day.md. Expenses go through NMBRS; structured spending requests (subscriptions, software, conferences, peripherals) go through a spending form on SharePoint.

Spending and Contracting

Spending and Purchasing

General Principles

The goal of our spending and purchasing policy is to enable roles to be fully accountable for the work they do, including spending.

We trust our team members to make sensible decisions about company expenses. This policy provides guidelines to ensure clarity and compliance with Dutch tax regulations. For our employees, we have more details available about the Dutch tax regulations and the werkkostenregeling (WKR) in our Werkkostenregeling (WKR) document.

Basic Rules

1. Spend company money as if it were your own.
2. Recurring items are monitored.
3. Submit expenses within 30 days.
4. Always upload clear photos of original receipts in NMBRS.
5. Choose the right "Type/Soort" and the right "Description/Beschrijving".

Request for asset expenses

For some of the assets we have in our company, we want a registration to ensure validity and to prevent unnecessary subscriptions that lead to high costs. The administration for these assets is available: Books and Subscriptions.

Expense Categories

The following expenses are suitable for expense declarations. The information within brackets is necessary in NMBRS for correct administration of the costs.

Travel

• Public transport: fully reimbursed for business travel via NS business card.
• Car, motorcycle, bicycle: EUR 0.23 per kilometer for commuting and/or business travel. [Include address of the commute departure and arrival per date.]
• Parking costs for customer business meeting. [Description: Klantnaam]

Professional Development

• Books: you can buy books that are useful for your professional development. These books remain the property of Respellion. Physical books are stored at the office and digital books are available via the Respellion library. Please check if a book or subscription has already been purchased — we keep an administration in SharePoint. [Description: Zakelijke literatuur]
• Digital platforms with a subscription can be requested via the spending form on SharePoint. When approved, you can purchase the subscription and it will be registered in SharePoint. If possible, use a general account (through 1Password) to share with colleagues. We will check this list with you during the year to see if subscriptions are still relevant. [Description: Zakelijk abonnement]
• Conferences, seminars and such can be requested via the spending form on SharePoint. [Description: Conferenties, cursussen]
• Software licenses can be requested via the spending form on SharePoint. [Description: no additional comment on receipt]
• Exam costs for work-related certifications can be requested via the spending form on SharePoint. [Description: no additional comment on receipt]

Equipment

• Laptop (company provided).
• Laptop bag if necessary, with a maximum of EUR 100. [Description: no additional comment]
• Peripherals (webcam, mouse, etc.) can be requested via the spending form on SharePoint. [Description: no additional comment]

Team events, food & drinks

• We want you to feel comfortable to organise informal gatherings with colleagues. You are allowed to spend a reasonable amount of money on food and drinks during these gatherings. It is important that these gatherings have a relation with customer activities if possible, because of WKR regulations. [Description: topic of the event and with customer name]
• Because of WKR regulations, it is not allowed to expense personal food and drinks.
• Personal food and drinks are not reimbursed. Coffee and tea is available in the office and we keep a stocked refrigerator (when empty, contact the workplace facilitator).
• Costs for food and drinks during non-regular customer meetings are reimbursed. [Description: topic of the event and with customer name]
• Costs for food and drinks as a result of overtime are reimbursed. [Description: Overwerk]

Submission Process

1. Use our expense app (NMBRS).
2. Upload clear receipt photos.
3. Add a clear description as described in this policy.
4. Submit within 30 days.
5. Reimbursement with next salary payment.

Questions?

Contact finance@respellion.com for any questions about this policy.

Related Topics

• Day to Day → Travel Time Policy — travel-TIME compensation (1.5-hour threshold), distinct from the EUR 0.23/km allowance above.
• Learning & Personal Development — conference and course attendance that is requested/expensed here.
• Pension Scheme & Benefits — travel, phone, and other allowances listed as benefits.
• Security — secure handling of shared subscription credentials via 1Password.