vergoeding

Vergoeding is a Dutch term for a payment made to compensate someone for costs, losses, or duties. It is a broad concept used in civil law, administrative practice, and everyday contracts, and it is not the same as salaris or loon, which are payments for ongoing work.

Common forms include schadevergoeding, awarded to compensate for harm or loss; onkostenvergoeding or reiskostenvergoeding, reimbursements to cover costs incurred in performing work or traveling; and other vergoedingen for specific services or roles, such as honoraria paid to consultants or board members. The precise scope of vergoeding depends on the agreement or the decision of a court or authority. In employment, vergoedingen are routinely used to reimburse expenses and to provide allowances for travel, meals, or accommodation, separate from base pay.

In many contexts the term also covers payments that compensate for services rendered, not merely costs incurred. The exact meaning of vergoeding can therefore vary with legal framework, contract terms, and the purpose of the payment. Tax and regulatory treatment of vergoedingen differs by jurisdiction and by the type of reimbursement or compensation; some vergoedingen may be tax-free up to certain limits, while others are treated as income for the recipient. Overall, vergoeding functions as a flexible label for payments intended to restore a person to the position they would have been in absent a specific expense, loss, or service.