The Ministry of Finance published an analysis of the expense allowance scheme [Werkkostenregeling] (“WKR”) on October 22, 2012. The analysis revealed that the WKR system is a good system, but that it is only being applied on a limited basis (approximately 10% of the employers). The Ministry also confirmed that the budget of the previously established distributable margin [vrije ruimte] is sufficient. Based on the recently published governmental agreement between the Liberal party [VVD] and the Labour Party [PvdA], the budget of the distributable margin of the WKR has been set at 1.5% for 2013 (instead of the 1.6% announced earlier). Every employer is obliged to apply the WKR with effect from 2014.