At the end of 2025, the employer and employee will conclude a termination agreement in which it is agreed that the employee will leave employment as of 1 January 2026 and will then be entitled to an outplacement process. This process starts and ends in the course of 2026. The employer receives and pays the invoices in 2026. Is the employee salary process in 2025 or 2026? There is a right to a salary (in kind). However, the outplacement process is not an unconditional right. Under the conditions in the termination agreement, the employee is only entitled to the process after leaving employment. According to a knowledge group of the tax authorities, there is a salary when the outplacement process commences. So not when the right to the process arises, the conclusion of the termination agreement. Nor when the process is invoiced to the employer, or when the process has ended. So in this case, the outplacement process will be a salary in 2026. Note: In this case, the outplacement process was taxed in 2026, both for the employer's withholding of payroll taxes and for the employee's income tax return.