homeworking vergoeding

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Vergoeding voor thuiswerk

• Wie komt in aanmerking
• Wat komt in aanmerking
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Ook interessant

Wat houdt de maatregel in.

Werkgevers kunnen een onkostenvergoeding voor thuiswerk toekennen aan hun werknemers. Deze maandelijkse vergoeding is vrij van belasting en RSZ-bijdragen.

Deze maatregel geldt voor werknemers die structureel en op regelmatige basis een substantieel deel van hun arbeidstijd aan thuiswerk doen. 

Dit geldt zowel voor deeltijdse als voor voltijdse werknemers.

Onder structureel en regelmatig wordt verstaan het equivalent van 1 werkdag per week zowel voor de deeltijdse als voor voltijdse werknemers. Dit kan op maandbasis op verschillende manieren georganiseerd worden (zonder proratisering): bv. 1 kalenderdag per week, 2 halve werkdagen per week, 1 week per maand, enzoverder.

Bureauvergoeding

Deze bureauvergoeding van maximaal € 154,74  per maand (vanaf 1 juni 2024) dekt de kos ten en het gebruik van een bureau in de privéwoning van de werknemer, de kosten voor klein kantoormateriaal, de kosten voor het onderhoud en de reiniging van het bureau, de kosten voor elektriciteit, water en verwarming, de verzekeringen, de onroerende voorheffing, ...

De RSZ heeft beslist om de  Circulaire 2021/C/20 over tussenkomsten van de werkgever voor Thuiswerk en addenda  van de fiscus volledig te volgen voor wat betreft de kwalificatie van ter beschikking stelling van materiaal en terugbetalingen in het kader van kosten verbonden aan thuiswerk. Zie ook bericht onder de tabel  Vergoeding voor thuiswerk .

Bijkomende kostenvergoeding

Als werkgever kun je daarbovenop ook een kostenvergoeding tot € 40 per maand betalen aan je werknemers voor het gebruik van:

• een privé internetaansluiting en -abonnement: maximum € 20
• of  van maximum € 10 per maand voor het professioneel gebruik van een eigen tweede computerbeeldscherm, printer/scanner zonder privécomputer (€ 5 per maand per item gedurende maximaal 3 jaar).

De bureauvergoeding is vrij van RSZ-bijdragen, indien aan bepaalde voorwaarden wordt voldaan. Meer informatie kan je raadplegen op de  Administratieve instructies RSZ > Het loonbegrip > Specifieke gevallen >  Terugbetaling van kosten  (bericht ' Vergoeding voor thuiswerk' onder de tabel).

De forfaitaire thuiswerkvergoeding is voor de werknemer een niet-belastbare terugbetaling van eigen kosten van de werkgever, indien rekening wordt gehouden met bepaalde voorwaarden. Je kan meer informatie raadplegen in de  Circulaire 2021/C/20 over tussenkomsten van de werkgever voor thuiswerk en zijn addenda .

Meer informatie kan je terugvinden op  de administratieve instructies van de RSZ: Administratieve instructies RSZ  > Het loonbegrip > Specifieke gevallen >  Terugbetaling van kosten .

Wil je op de hoogte blijven van wijzigingen van deze maatregel en andere maatregelen in de Subsidiedatabank? Dat kan via de gratis ' Nieuwsbrief van de Subsidiedatabank '.

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Doelgroepvermindering eerste aanwervingen-Federaal

Nieuwe werkgevers kunnen voor de eerste werknemer een RSZ-korting bekomen van maximum € 3.100 zonder beperking in tijd. Voor de volgende twee ...

Doelgroepvermindering voor personen zonder recente duurzame werkervaring

Werkgevers kunnen voor de aanwerving van nieuwe werknemers zonder recente, duurzame werkervaring gedurende de eerste 4 kwartalen een RSZ-korting ...

Sectorale ondersteuningsmaatregelen

De sectorfondsen kunnen in het kader van de vorming en tewerkstelling o.m. kosteloze opleidingen verstrekken, sectorspecifieke subsidies of ...

KPMG Personalization

• New circular published around working from home

Read the latest updates from the Belgian tax authorities

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It's now clear that employees will also work from home on a regular basis post-COVID. It's important for both employer and employee that employees can work from home in an efficient and ergonomic way. However, there are still discussions around the reimbursement of certain homeworking expenses and the provision of homeworking equipment.

The tax authorities are now trying to clarify the matter with a new circular that has taken effect on 1 March 2021 and has been approved by the NSSO (Circular 2021/C/20 on employers' contributions for homeworking). In this article we look at some of the new elements.

Scope of application

The circular only relates to homeworking organized as part of normal working days and therefore does not apply to employees who merely work from home outside normal working hours. The circular will also not apply to company managers. It is also noteworthy to mention that the circular does not apply to special regimes, such as employees benefiting from the Belgian expatriate tax regime or employees working in a "salary split” (employees working simultaneously in Belgium and another country). However, there is the possibility of submitting an application for a ruling to the Office for Advanced Tax Rulings.

Flat-rate home office allowance

An employer can grant employees who work from home on a structural and regular basis a fixed office allowance of maximum EUR 129.48. For the second quarter of 2021, this amount is temporarily increased to a maximum of EUR 144.37. This amount does not need to be reduced in the case of part-time work.

A new feature is that a differentiation can now also be made on the basis of a personnel category. However, a justification is required as to why a higher or lower cost reimbursement is granted to a particular category. We recommend justifying this in a policy or requesting a tax ruling. The circular also describes what exactly is meant by 'structural and regular' homeworking. The rule of thumb remains that there must be at least 5 homeworking days per month. In principle, the lump-sum allowance cannot be paid (not even pro rata) if there is no structural homeworking.

In addition, the circular goes into detail about the content of the lump-sum allowance. In summary, it means that all expenses incurred in the context of working from home should be taken into account, except for the costs of office furniture and computer equipment. Office furniture was included in the lump-sum allowance in the past. Note that the lump-sum allowance may no longer apply if any of the office expenses, such as ink or electricity, are already reimbursed.

Reimbursement of material for homeworking

The tax authorities confirm that it is possible, in addition to the flat-rate homeworking allowance, to reimburse the following expenses:

• office chair
• office table
• desk cabinet
• a second screen
• printer/scanner
• keyboard or mouse
• mouse or trackpad
• specific equipment that people with a disability need to be able to work comfortably with a PC.

An important condition applies to the office chair, desk, mouse or trackpad: they only qualify if they are also made available under normal working conditions. How can this be interpreted in practice? The circular stipulates, for example, that this does not apply to an expensive designer desk lamp or a large computer screen that is intended more for gaming. In any case, we recommend putting a reasonable maximum price on all furniture and equipment and not including designer furniture in the offer.

The above items can only be reimbursed if they are based on actual supporting documents. In addition, the investment must be necessary to carry out the professional activity at home in a normal way. Therefore, the employee will always have to provide an invoice to the employer before payment can be made.

The circular also pays attention to the normal period of use of some equipment and furniture in order to avoid abuse of the measure. Suppose that an employee submits an invoice for an ergonomic office chair for EUR 500, the employer can then choose to repay that amount in one lump-sum (once every 10 years) or to repay it in installments. When leaving the company, the employee must repay the (pro rata) amount, otherwise taxes will be paid on the benefit in kind. 

Provision of homeworking material

The circular refers to the same list and conditions for reimbursement as for the provision of homeworking material. Providing material yourself brings a lot of advantages. On the one hand, it is easier for the employee. On the other hand, the employer usually enjoys interesting discounts. In addition, there is the possibility of including the benefit in a cafeteria plan, so that it remains budget-neutral for the employer. The threshold must of course be as low as possible for the employee and the employer; it is in everyone's best interest that the employee can work from home in the best possible circumstances.

No benefit in kind should be charged. Thus, no withholding tax or social security is payable unless the value of the equipment unreasonably exceeds the needs of homeworking. Upon leaving the company, the employee should be taxed on a benefit in kind equal to the residual value if he or she is allowed to keep the equipment. A personal contribution may be deducted from that amount.

Lump-sum reimbursements of other material

Some new flat-rate reimbursements are also listed in the circular:

• the already existing internet fee of EUR 20;
• a new reimbursement of EUR 20 for the use of the private computer at home;
• a new reimbursement of EUR 5 per accessory (e.g. screen, printer, etc.) with a maximum of EUR 10.

All reimbursement of expenses proper to the employer in the framework of homeworking must, from now on, also be mentioned on the 281.10 form.

This circular is a game changer. There are now clear instructions regarding the reimbursement and provision of homeworking material. It is up to employers to implement this correctly and ensure that employees can work in an ergonomic way at their home workstation. We recommend looking closely at all the implications: fiscal, legal, accounting and IT-aspects. The practical aspects (e.g. suppliers, delivery and exit) also need to be looked at well in advance. KPMG's Reward team will be happy to assist you. 

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Melding: Altijd op de hoogte met de Nibud nieuwsbrief

Wat kost thuiswerken.

Als je thuiswerkt, maak je andere kosten dan als je op kantoor zou werken. Daarom is het belangrijk om deze kosten inzichtelijk te maken. Een richtbedrag voor de extra kosten van thuiswerken is € 3 per dag. Op deze pagina vind je meer informatie over thuiswerken als werknemer of als zzp’er.

De kosten van thuiswerken in Nederland

Vergoeding thuiswerken 2024, maak afspraken met je werkgever, thuiswerken als zzp’er.

Thuiswerken kost geld. Denk aan de verwarming een paar graden hoger zetten, meer elektriciteit, water, koffie/thee en wc-papier. Het Nibud heeft de kosten berekend die je hebt per thuisgewerkte dag. Die komen neer op zo’n € 3 per dag.

We hebben er bij onze berekeningen op gelet dat iedereen deze kosten heeft. In de berekening gaan we uit van gemiddelde bedragen, de werkelijke situatie verschilt natuurlijk per huishouden. In het rapport Thuiswerkkosten (2021) lees je meer over de berekening.

Om de kosten van thuiswerken te compenseren is er de thuiswerkkostenvergoeding. Werkgevers kunnen bepaalde werkkosten belastingvrij vergoeden vanuit de werkkostenregeling. Denk hierbij aan aanschaf van digitale middelen zoals een laptop of een goede bureaustoel. Sinds 1 januari 2022 is daar de thuiswerkkostenvergoeding aan toegevoegd.

De thuiswerkkostenvergoeding is een gerichte vrijstelling voor het onbelast vergoeden van thuiswerkkosten van € 2,35 per thuiswerkdag. Het kost werkgevers dus minder om de vergoeding uit te keren. Werkgevers zijn niet verplicht een thuiswerkkostenvergoeding uit te keren en het bedrag staat niet vast. Meer mag dus ook, maar alleen de eerste € 2,35 per dag is belastingvrij.

De hoogte van de thuiswerkkostenvergoeding

Door de gestegen energieprijzen is thuiswerken duurder geworden. En dus klopt ons advies voor de thuiswerkkostenvergoeding uit 2021 niet meer. De gemiddelde kosten om thuis te werken bedragen ongeveer € 3 per werkdag per persoon. Dat is € 1 meer dan het advies dat we hebben gegeven in het rapport van juli 2021 .

Werkgevers en werknemers kunnen afspraken maken over het aantal dagen waarop de werknemer thuis zal werken. Op basis hiervan kan de werkgever een vaste vergoeding toekennen. Het kan ook dat je het werkelijke aantal thuisgewerkte dagen doorgeeft aan de werkgever. Dat verschilt per werkgever.

Ben je zzp’er en is je kantoor officieel thuis, met een aparte toegang? Daar zijn andere regelingen voor. De thuiswerkkostenvergoeding is dan niet van toepassing.

Zakelijke uitgaven aftrekken

Het is niet altijd duidelijk welke kosten zakelijk zijn. Sommige kosten hebben zowel een zakelijk als een privé voordeel. Denk bijvoorbeeld aan internet, energiekosten of het gebruik van je telefoon. Je mag voor de belasting het deel aftrekken wat je zakelijk gebruikt.

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Tax Insights March 2021 - Home working allowances clarified in new circular letter

Since the start of the Covid-19 pandemic last year, working from home has become the ‘new normal’ for many employees. When working from home, the employee incurs a number of costs for setting up or using a home office, for electricity and heating or in some cases for using his own computer for professional purposes. It was already known that in this case, both the NSSO and the tax authorities accept that a home office allowance of up to 129,48 EUR per month and/or an allowance for the use of the internet connection at home for professional purposes of 20 EUR per month is granted.

In a new circular letter dated February 26th, 2021, the Belgian tax authorities clarified when exactly a home office or internet allowance for home working could be granted. In addition, it has also become clear under what conditions or circumstances office furniture or computer equipment such as an office chair, a desk, a desk lamp or a printer can be made available to the employee or reimbursed to them. At the beginning of the circular letter, it is stated that the principles regarding home working set out in the circular apply only to employees and not to company directors.

HOME OFFICE ALLOWANCE

First of all, it is emphasised that the principles set out in the circular letter apply to home working: work carried out in the private premises of the employee and organised within the framework of normal working days. Work from a satellite office of the employer or outside normal working hours such as evenings or weekends is thus not covered. When an employee performs a substantial part of his working time from home on a structural and regular basis, a fixed home office allowance of up to 129,48 EUR per month can be granted. According to the circular letter, working from home on a structural and regular basis means the equivalent of one working day per week, assessed on a monthly basis: e.g. one full working day per week or two half working days per week. The tax authorities have also confirmed in the circular letter that they follow the instructions of the NSSO regarding the amount for the home office allowance and any possible future increases hereof.

The lump-sum home office allowance is intended to cover, among other things, the following costs: use of office space at the employee's home (including rent and any depreciation of the space), office supplies (such as folders, paper, pens, a mouse pad or ink for a printer), utilities (such as electricity and heating), maintenance, insurances, real estate property tax, coffee, water and refreshments. The maximum amount of the home office allowance does not need to be reduced proportionally for part-time employees as long as this employee works from home on a structural and regular basis as described above. Depending on the circumstances under which home working is organised within the company, a distinction could be made between different categories of employees.

INTERNET ALLOWANCE

When the employee uses his own internet while working from home, the employer can and may grant a lump-sum internet allowance of up to 20 EUR per month, provided that the employer does not contribute to or reimburse for (a part of) the cost of the private internet connection and subscription.  This internet allowance can be cumulated with a lump-sum home office allowance and the maximum amount does not have to be reduced proportionally for part-time employees either.

OFFICE FURNITURE AND IT EQUIPMENT

The circular letter also explains that it is possible for employers to intervene in the purchase of office furniture such as an office chair, table, cabinet, functional desk lamp and/or computer equipment such as a second computer screen, printer or keyboard. This furniture or equipment can in principle be reimbursed to the employee if the employer provides this type of office furniture or computer equipment under normal circumstances at the workplace, these reimbursements are based on documentary evidence and relate to investments that are necessary to be able to carry out the professional activity at home in a normal way. Investments that are a private expense for the employee or unreasonable expenses (e.g. a very expensive designer desk lamp) are not covered. The costs paid by the employer for office furniture or IT equipment can in principle be combined with a lump-sum home office or internet allowance.

For office furniture and IT equipment, there are basically two possibilities. The first option is that the employer puts the furniture or the computer equipment at the disposal of the employee in the home office. In this case it is clear that the employer remains the owner of the goods made available to the employee. No benefit in kind needs to be recorded in this respect if the normal period of use of these goods is respected. For example, for an office chair or table, the normal period of use is assumed to be 10 years, while this is 3 years for a second computer screen. In case the employee is allowed to keep these goods after the professional activity or home working has ended before the normal period of use of these goods has passed, a taxable benefit arises for the employee. In this case, the employee must either pay back the actual residual value to the employer or the actual residual value must be taxed as a benefit in kind. The second option is for the employer to reimburse the employee for the cost of these goods based on supporting documents.

USE OF PERSONAL COMPUTER AND PERIPHERAL EQUIPMENT

When the private computer is used by the employee in the framework of home working, the employer could grant a lump-sum allowance for this of up to 20 EUR per month, provided that the employer does not contribute to or reimburses the employee for these costs in any other way. Also in this case, this amount does not need to be reduced proportionally for part-time employees. The amount of 20 EUR per month is considered to cover the costs for the use of the private computer, as well as the possible use of own peripheral equipment, such as a second computer screen, a printer, software, ...

It is also possible that the employer makes the computer available to the employee himself and that the employee is therefore not required to use his own computer for professional purposes. In this case, possibly only a second computer screen and/or the own printer/scanner are used for professional purposes. In order to cover for these costs, a lump-sum allowance of 5 EUR per month per item for a maximum of 3 years could be granted instead of the above-mentioned lump-sum allowance of 20 EUR per month. Moreover, an absolute maximum amount of 10 EUR per month applies in this respect.

ON THE ANNUAL FISCAL ATTESTATION 281.10

When the employer pays or reimburses the employee for costs proper to the employee, it depends on the specific situation how this should be reflected on the annual fiscal attestation 281.10 of the employees concerned. When it concerns costs reimbursed based on supporting documents or it concerns a lump-sum cost allowance of which the amount has been determined on the basis of so-called serious and consistent standards, it is up until today not required to mention the exact amount of these reimbursements on the fiscal attestations.  This will change as from income year 2022: as of then, the exact amounts of all costs paid to the employee as costs proper to the employer (the allowances outlined in this newsletter are examples hereof) will also need to be mentioned on the annual fiscal attestation tax form 281.10 in box 27 – miscellaneous information.

In any case, it is a good thing that so many aspects concerning home working cost allowances have now been clarified. Depending on the exact work situation or circumstances, nuances or clarifications may still need to be made. It is and remains utterly important to properly substantiate the cost reimbursement policy within the company. The tax team of RSM Belgium is at your disposal for further explanation. The allowances referred to in this newsletter can still be the subject of a ruling request with the Belgian tax authorities in order to obtain certainty about the granted cost allowances in the form of costs proper to the employer. Especially when the home working allowances would be part of a broader policy of cost reimbursements the employer would like to implement within the company or when the actual costs incurred by certain employees would exceed the amounts mentioned in this newsletter or when one would like to make a distinction between certain categories of personnel within the company, obtaining a ruling is and remains recommendable. The RSM Belgium Tax Team is more than happy to provide advice with respect to cost allowances and, if required, assist you with the preparation and filing of a ruling.

If you would like to receive additional information on this matter or require assistance, the Tax team of RSM Belgium is at your disposal ( [email protected] ). 

RSM InterTax

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Changes to home office cost allowances

07 Jun 2022

Over the last couple of years, the benefits of working from home have become apparent to all but its staunchest opponents. At the same time, working from home does come with a specific set of home office related costs for the employee, such as heating and electricity costs and the cost of small office supplies.

However, an employer can opt to reimburse (part of) these expenses and for employees structurally working from home, two different types of lump sum cost allowances existed in this respect; the National Social Security Office’s (‘NSSO’) 10% cost allowance for teleworkers and the home working cost allowance adopted in Circular letter no. 2021/C/20, accepted by both the tax and social security authorities. The beginning of June saw changes to both systems: the phasing out of the first one and the indexation of the maximum amount of the second one.

Note that these two specific cost allowances only concern so-called ‘home office costs’. Different lump sum cost allowances, free from income taxes and social security contributions, are in place for i.a. the professional use of the private internet connection (EUR 20,00 per month) and the professional use of the private PC (also EUR 20,00 per month).

Phasing out 10% teleworking cost allowance

For employees working from home in execution of a teleworking agreement – concluded in the framework of Collective Bargaining Agreement no. 85 – the NSSO accepted a cost allowance amounting to a maximum of 10% of the part of the employee’s gross salary that related to telework. No social security contributions were due on this amount. That being said, it’s important to point out that the tax authorities didn’t accept this 10% rule.  

In their Administrative Instructions for the second quarter of 2022, the NSSO announced the phasing out of this type of cost allowance. As of 1 June 2022, employers can no longer introduce new applications of this 10% cost allowance. Only such cost allowances that were already being paid to employees before this date can continue to be awarded afterwards and only if there are no changes to the teleworking agreement.

Indexation of lump sum home working cost allowance

In case an employee structurally works from home – i.e. minimally the equivalent of one normal working day per week – a lump sum cost allowance can be attributed, free from social security contributions and income taxes, to cover the related home office expenses.

In this respect, the NSSO fully follows the principles adopted in the Circular letter no. 2021/C/20. To account for inflation, the maximum amount of this cost allowance increased to EUR 140.15 per month as of 1 June 2022 (up from  EUR 137.40 per month for the period from 1 April 2022 up until and including 31 May 2022).

Key takeaway

If your company has been using the above-mentioned system of a teleworking cost allowance amounting to maximum 10% of the telework-related gross salary, you must take care to no longer introduce new iterations of this method of cost reimbursement. Teleworkers who already received this form of cost allowance before 1 June 2022 can continue to do so afterwards, however, some active monitoring of these employees’ teleworking modalities is preferable, as changes in this respect could render this type of cost reimbursement invalid.

To the extent that these employees structurally work from home in the meaning of the lump sum home working allowance (see above), their home office expenses can still be reimbursed free from social security contributions and income taxes, currently up to a maximum amount of EUR 140.15 per month.

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Pascale Moreau

Lawyer - Partner, PwC Legal BV/SRL

Tel: +32 479 90 02 76

© 2020 - 2024 PwC. PwC Legal. All rights reserved. PwC Legal is a separate and independent law firm that entered into a multidisciplinary cost sharing arrangement with PricewaterhouseCoopers Business Advisory Services BCVBA (PwC Business Advisory Services) which on its turn is a member of the network of member firms of PricewaterhouseCoopers International Limited (PwCIL). Neither PwC Business Advisory Services, nor PwCIL nor any of its member firms controls, acts as an agent of, or assumes liability for the acts or omissions of PwC Legal. Similarly, PwC Legal does not control, act as an agent of, or assumes liability for the acts or omissions of PwC Business Advisory Services, PwCIL or any other member firm.

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Hoeveel bedraagt de vergoeding voor thuiswerk.

Geen verplichting, wel een gunst

Om misverstanden te vermijden: wie telewerkt, kan zijn of haar baas niet verplichten om een thuiswerkvergoeding te betalen. Of je die wel of niet ontvangt, hangt vooral af van de situatie en de goodwill van de werkgever.

1. Je werkt structureel en op regelmatige basis van thuis uit:

Hierbij werk je – in samenspraak met je werkgever uiteraard – X aantal dagen per week van thuis uit. Hij of zij moet je van de nodige apparatuur (bv. laptop, printer, …) en digitale tools voorzien om je job goed te kunnen uitoefenen. Heb je een sympathieke en gulle werkgever, dan kan die jou een thuiswerkvergoeding betalen om de bijbehorende kosten (bv. internet, abonnement software, ...) deels te vergoeden.

Goed om te weten: structureel telewerk moet opgenomen worden in de arbeidsovereenkomst, een mondelinge overeenkomst alleen is dus niet voldoende.

Thuiswerk vs. energiebesparend naar kantoor: wat kies jij?

2. je werkt al naargelang de situatie af en toe van thuis uit.

Wie door bepaalde omstandigheden tijdelijk telewerkt (bv. kind ziek, treinstaking, sneeuw, persoonlijke redenen, …), werkt niet structureel maar eerder uitzonderlijk van thuis uit. In dit geval hoeft je werkgever je sowieso geen thuiswerkvergoeding te betalen.

Ontdek: In welke sector kan je het meest thuiswerken?

Steeds meer

Door de populariteit van hybride werken stijgt het aantal telewerkers. Dit zorgt er ook voor dat het aantal toegestane thuiswerkvergoedingen evenredig stijgt. Concreet: volgens een onderzoek van hr-dienstenbedrijf Acerta krijgen momenteel zo’n 12% van de Belgische bedienden een thuiswerkvergoeding, bijna een verdubbeling van het aantal in 2020.

“Veel medewerkers met een bediendecontract kunnen dezer dagen een deel van hun werk thuis uitvoeren, wat bewijst dat hybride werken ingeburgerd is”, aldus Ellen Van Grunderbeek, experte hybride werken Acerta Consult. “Dat op dit moment nog maar 12% van de bedienden een specifieke thuiswerkvergoeding krijgt, is dus aan de lage kant, ook al gaat het om een verdubbeling ten opzichte van eind 2020. Er is nog heel wat groeipotentieel voor de thuiswerkvergoeding.”

“Gezien de arbeidskrapte merken we wel dat steeds meer bedrijven in tijden van hoge loonkosten toch naar andere manieren zoeken om hun werknemers een correcte vergoeding te kunnen geven”, voegt Van Grunderbeek nog toe. “Een thuiswerkvergoeding kan daarbij een goed middel zijn: ze is namelijk vrijgesteld van RSZ-bijdragen en belastingen en betekent dus geen extra dure kostenpost voor werkgevers.”

CHECK: De voor- en nadelen van hybride werken

Hoeveel schuift het?

Uit datzelfde onderzoek blijkt dat de gemiddelde thuiswerkvergoeding zo’n 442 euro per jaar bedraagt, goed voor 37 euro per maand. Toch is dat maar een kwart van het maximumbedrag dat je voor je thuiswerk zou kunnen ontvangen.

Dit zijn de mogelijke vergoedingen:

• Een bureauvergoeding van maximaal 148,73 euro per maand. Dit bedrag dekt de kosten van je werkplek thuis, de kosten van klein kantoormateriaal, de kosten voor elektriciteit, water, verwarming, verzekering en de onroerende voorheffing. Kortom, een correct en mooi bedrag waar je mee mag thuiskomen.
• Een vergoeding van maximaal 20 euro per maand voor je internetabonnement.
• Een vergoeding van maximaal 20 euro per maand voor het gebruik van je privécomputer met randapparatuur OF maximaal 10 euro per maand voor het professioneel gebruik van een eigen tweede computerbeeldscherm of printer/scanner zonder privécomputer (= 5 euro per apparaat, maximaal 3 jaar).

“Tot de bovengrens van 148,73 euro is de thuiswerkvergoeding vrijgesteld van RSZ en belastingen. Het gemiddelde van de effectief toegekende thuiswerkvergoedingen blijft ver onder dat maximum”, weet Van Grunderbeek. “Dat kan betekenen dat werkgevers eerder kiezen voor een dagforfait per effectief van thuis uit gewerkte dag. Worden er minder dagen van thuis gewerkt, dan is de vergoeding ook lager.”

“Voor bedrijven die hun werknemers toch een hogere thuiswerkvergoeding willen toekennen, zou een maandforfait ook een optie kunnen zijn. De keuze moet in elk geval vastgelegd worden in een bijlage over het thuiswerkbeleid bij de arbeidsovereenkomst”, besluit ze.

Nog een positieve noot om mee te eindigen: de thuiswerkvergoeding is vrij van belasting en RSZ-bijdragen, m.a.w. je hoeft hierop als telewerker dus geen belastingen te betalen.

Lees ook: Thuiswerken op een productieve én gezonde manier (e-gids)

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In vergelijking met 3 jaar geleden staan we vandaag een stuk verder qua technologie en aanpak in het hybride werken. Deze trends en onderdelen zijn cruciaal.

Bedankt, je gegevens werden correct bewaard.

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De Unie - News - Working from home? Can you sometimes get a compensation for it soon

Your collective labor agreement and industry

Working from home can you sometimes get a compensation for it soon.

When you work from home, you incur costs that you would not incur when you go to the office. You drink your own coffee or tea, use water for which you pay the bill yourself and heat at your own expense. That is why companies can offer their employees a tax-free home working allowance of € 2022 per day from 2. Please note: your employer does not have to do this. Start a conversation about the homework allowance.  

Why a work-from-home allowance?

Many people have been working from home for more than a year and a half now than before. Obviously, this affects your own accounts. Nibud already calculated that last year you spend an average of € 2 a day on things like electricity, water, gas, coffee and toilet paper. If you work five days a week, working from home will cost you more than € 40. That is why it will be possible for employers from 2022 to pay a tax-free home working allowance of € 2 per day.

How does the homework allowance work?

This work-at-home allowance falls under the work-related costs scheme, under which companies reimburse certain costs for their employees without deduction of payroll taxes. The same applies, for example, to the travel allowance.

Working from home? Then no travel allowance

In order to be able to reimburse these working from home costs, employers have recently been able to continue to pay the travel allowance tax-free – they can continue to do this until January 1, 2022. With the home work allowance, tax laws and regulations are more in line with the new reality of hybrid working, in which we work partly at home and partly in the office. So if you travel to the workplace from 2022, you can receive a travel allowance for this. And do you work at home? Then your employer can pay you a homework allowance.

Not mandatory, so good appointments necessary

Your employer is not obliged to give you a work-from-home allowance. In some cases, agreements will be made about this in the company regulations or the collective labor agreement. If not, try to make arrangements yourself. For example, do you work two days at home and three days at the office? Then you can agree that you will receive a home working allowance for two days and that your employer will compensate your travel costs for three days a week. If you suddenly work somewhere else than planned, you do not have to adjust the compensation immediately. This is necessary if your schedule changes structurally.

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Questions about the homework allowance? Or do you want help making arrangements with your employer about compensation? Feel free to contact us, our experts will be happy to help you. Our Service Center is available every working day from 8.00 am to 18.00 pm via  [email protected]  and 0345 851 963.

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Everything you need to know about the new work from home allowance

As was announced on Prinsjesdag last year, as of January 1, 2022, the Dutch government has introduced a new work from home allowance to cover the additional costs incurred by employees who are working from home - specifically as a result of the coronavirus pandemic . 

But what is the new work from home allowance, and what could it mean for you? 

Dutch government adapts to support home workers

Since the outbreak of COVID-19 in spring 2020, more and more people with jobs in the Netherlands have warmed to the idea of switching to a hybrid working style, where they split their work week between the office and their home. 

The ongoing pandemic and government advice to work from home as much as possible means millions of people continue to work (predominantly) from home - and while this does have certain benefits (less time spent commuting to and from work, for example), there are certain disadvantages. 

Namely, employees have noted an increase in their shopping and utility bills , as they spend more time at home and consequently spend more money on household items such as toilet paper and coffee, and use more gas or electricity to warm their homes. 

What is the new work from home allowance?

In order to compensate for these costs, last September the government announced the new tax-free work from home allowance ( thuiswerkvergoeding ), which came into effect on January 1, 2022 . 

Under Dutch law, employers can now provide their workers with a tax-free allowance of up to two euros per day. 

Do I qualify for the work from home allowance?

So long as you and your employer set an agreement for how many days a week you’ll be working from home (for instance in your work contract ), you qualify for the new work from home allowance. 

However, it is important to note that if you split your time between the office and your home, you won’t be eligible to receive the home allowance and the travel allowance simultaneously - your employer can decide which allowance they grant you on each day.

Why is the compensation only two euros per day?

Calculations carried out by the National Institute for Family Finance Information (Nibud) found that just two euros a day cover the average extra costs incurred by working from home.

While this should help many cover the costs of higher bills, experts have noted that two euros is certainly on the low side as we head into 2022 - especially considering the rising rate of inflation and the current energy crisis .

Is the work from home allowance mandatory?

Your employer has no legal obligation to provide workers with this new allowance . However, the collective labour agreement for your sector could contain rules about the compensation offered for working from home. 

I run a business - what does the allowance mean for me?

You can discuss working arrangements with your employees, and establish an agreement regarding how many days a week each employee will spend working from home versus in the office. On the basis of these agreements, you as the employer can set a fixed compensation rate for each of your employees - this fee does not have to be adjusted to account for any unplanned deviations from the agreement (for example if an employee is required to spend an extra day working from home). 

You will provide your workers with their allowance directly, and will not be reimbursed by the tax authorities for the costs - but will not be required to pay payroll tax for this allowance. You could choose to provide workers with more than just two euros a day, but if you do this you will have to pay taxes on the value above two euros. You can state how much your company has spent on this compensation in the payroll tax return.

As an entrepreneur , you will have to keep track of the agreements you’ve made with your employees - specifically which on which days employees receive the travel allowance and on which days they receive the work from home allowance. 

Other compensation to cover costs of working from home

In addition to the new home working allowance, there is another scheme that allows companies to reimburse their employees for the costs of setting up their home office. This could, for example, (help to) cover the costs of an office chair or desk - compensation for these purchases is also tax-free.

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Victoria Séveno

Victoria grew up in Amsterdam, before moving to the UK to study English and Related Literature at the University of York and completing her NCTJ course at the Press Association...

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mdorottya 13:25 | 11 January 2022

What about freelancers? Could you add some details on that too?

StefanSchwartz2 22:19 | 12 January 2022

Typical Dutch logic. So assume I work three days from office and two from home. If I get the travel allowance, that will keep me - not NS, warm when I dont't commute. If I take the 2 Eur then those 2 Eur will have to pay both ways to the office by public transport - yeah, if you commute like 2km, that's what 1 Eur gives you.. Perfect catch 22. I love the governments jokes in Netherlands 😂😂😂. Almost the funniest one except when my 30% rule was cut after 5 years while government promissed me 8 years. That was the all time best joke.

Home working and flat-rate office allowance: a new circular!

An employer may grant a flat-rate office allowance of up to €129.48 per month to employees who work from home on a structural and regular basis for a substantial part of their working time, as reimbursement of expenses properly due by the employer. A recent tax circular clarifies the principles.

In principle, all allowances received as a result of or in connection with the professional activity are taxable as remuneration. However, an allowance may be considered as a non-taxable reimbursement of the employer's own expenses if the employer can prove that the allowance is intended to cover expenses that are properly due by him and the allowance is actually spent on such expenses.

Employers may determine such allowances on a flat-rate basis without them losing the character of actual expenses when their amount has been established in accordance with serious standards resulting from repeated observations and sampling.

The employer's own expenses reimbursed on the basis of a flat-rate amount may of course no longer be borne by the employer on the basis of actual supporting documents.

The flat-rate office allowance

The employer can reimburse the office expenses of home workers. This reimbursement may take the form of a flat-rate allowance.

The flat-rate office allowance described in the circular covers all office expenses . These are all costs that have to be incurred on a regular basis in order to carry out the professional activity in a normal way.

The flat-rate office allowance includes, for example:

• the use of office space at the employee's home (including rent and any depreciation of the space);
• printer and computer supplies (this does not mean the printer and computer themselves, but for example paper, a USB stick, mouse pad, ink, etc.);
• office supplies (files, notebooks, pens, etc.);
• utilities such as water, electricity and heating;
• maintenance;
• property tax;
• coffee, water, refreshments.

What amount?

An employer may grant a flat-rate office allowance of up to €129.48 per month to employees who work from home on a structural and regular basis for a substantial part of their working time.

The government has decided to increase the maximum amount of €129.48 per month for April, May and June 2021 to a maximum amount of €144.31 per month. The conditions for granting this temporarily increased allowance have yet to be defined.

The administration accepts the granting of this flat-rate allowance on condition that the employee works from home on a regular and structural basis and the employer does not interfere in any other way with these office expenses (e.g. when the employer pays part of the electricity costs).

When the monthly amount granted is higher than the maximum amount and no supporting documents are provided to justify the amount, the taxable part of the allowance, i.e. the part of the allowance exceeding the maximum amount, is subject to withholding tax.

In the case of part-time work, the maximum amount must not be reduced proportionally. If a part-time worker actually works from home on a structural and regular basis, the employer may grant the maximum flat-rate office allowance, regardless of the number of hours provided for in the employment contract.

The amount of the flat-rate office allowance may also be paid during normal annual leave.

The employer may differentiate the office allowance granted on the basis of the category of staff or the actual circumstances in which the home working is organised, except where it is established that such differentiation is aimed at granting a higher allowance to a specific member of staff without sufficient justification, or where a 'category of staff' is established for the same purpose.

Working from home on a structural and regular basis

The flat-rate office allowance can be granted to employees who work from home on a structural and regular basis.

Homework is understood to mean any form of organisation and/or performance of work in which work, that could also be carried out in the employer's workplace, is regularly carried out outside that workplace.

The notion of 'workplace' is to be understood in a broad sense, encompassing the activities of employees that are normally carried out at the customer's premises or at another location (e.g. at a satellite office of the employer, i.e. a decentralised room of the employer or a room that the employer puts at the disposal of the employee).

Homework must therefore be carried out in the employee's private premises. Work performed in a satellite office of the employer is not homework. A satellite office is considered to be part of the employer's workplace.

The circular applies to homework organised as part of normal working days. It therefore does not apply to employees who work from home outside normal working hours (e.g. evenings or weekends).

Working from home on a structural and regular basis is understood to mean the equivalent of one working day per week (e.g. one full working day per week, two half working days per week or several days of a few hours worked during normal working hours). This is assessed on a monthly basis.

Non-structural homeworking refers to any form of working from home that does not meet the requirement of working from home for at least the equivalent of one working day per week.

For example, this includes the employees who:

• of their normal working hours only work a few hours a month from home;
• do their normal working hours at the workplace or elsewhere, but outside these hours (e.g. in the evening or at weekends) perform administrative tasks at home;
• are absent for a full calendar month (e.g. In the event of illness for the full month, maternity leave, career break, extended periods of technical unemployment).

In the case of non-structural homeworking, the flat-rate office allowance does not apply (not even a percentage of it).

Can the flat-rate office allowance be combined with other flat-rate allowances?

In addition to the flat-rate office allowance of €129.48 per month (€144.31 per month in the second quarter of 2021), the employer may grant the following additional flat-rate allowances:

• an allowance of maximum €20 per month for the professional use of a private Internet connection and subscription and
• an allowance of up to €20 per month for the professional use of a personal computer with peripherals, or
• an allowance of up to €10 per month (€5 per item) for the professional use of a personal second computer screen, printer/scanner without a private computer.

Can the flat-rate office allowance be combined with the provision of office furniture/IT equipment?

The tax authority accepts that the provision of certain goods which are necessary for the normal performance of the professional activity at home does not give rise to the taxation of a benefit of any kind.

More specifically, it concerns, restrictively, the reimbursement of an office chair, an office table, an office cupboard, a functional desk lamp, a second computer screen, a printer/scanner, a keyboard, a mouse, a foot mouse, a trackpad or trackball, a telephone headset, and/or specific equipment that persons with disabilities need to be able to work easily with a PC.

This provision does not affect the amount of the flat-rate allowance. This is intended to reimburse other costs.

Can the flat-rate office allowance be combined with the reimbursement of the purchase price of office furniture/IT equipment?

The flat-rate office allowance covers all office expenses that have to be incurred on a regular basis in order to carry out the professional activity in a normal way.

However, in addition to the flat-rate office allowance, some employers want to intervene in the purchase of office furniture/IT equipment (see restrictive list above) financed by the employee.

The tax authority accepts that the above mentioned reimbursements for office furniture/IT equipment are considered as a reimbursement of the employer's own expenses, without these reimbursements having to be deducted from the flat-rate office allowance, provided that:

• they are based on actual supporting documents
• they are related to investments which are necessary for the normal performance of the professional activity at home.

The employer must keep supporting documents available and one-off reimbursements must remain reasonable.

The scheme described in this circular cannot be applied to company managers or employees who fall under special regimes such as, for example, foreign executives, salary split for employees who work in different countries for the same employer, etc.

And in terms of social security?

The NSSO has decided to follow the tax circular with regard to the qualification of the provision of equipment and reimbursements within the framework of expenses related to homeworking.

Entry into force

The circular entered into force on 1 March 2021, but the tax authority will take into account the principles contained therein for homework situations that have occurred since 1 January 2020.

The circular does not affect the rulings in force.

For any legal questions concerning the employer's contributions for homeworking, or the implementation thereof, please do not hesitate to contact our consultants via [email protected]

Sources: Circular 2021/C/20 on employers' compensations for homework, https://eservices.minfin.fgov.be/myminfin-web/pages/fisconet#!/document/c4b263eb-091c-4a11-8ad0-24e2b11bb7db , 26 February 2021, NSSO Instructions (4 March 2021): https://www.socialsecurity.be/employer/instructions/dmfa/fr/latest/intermediates

The Partena Professional website is a channel for making information available in an understandable form to affiliated members and non-members. Partena Professional strives to provide up-to-date information and this information is compiled with the greatest care (including in the form of Infoflashes). However, as social and fiscal legislation is constantly changing, Partena Professional cannot accept any liability for the correctness, the up-to-date or the completeness of the information consulted or exchanged via this website. Further provisions can be read in our  general disclaimer that applies to every consultation of this website . By consulting this website, you expressly accept the provisions of this disclaimer. Partena Professional can unilaterally change the content of this disclaimer.

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Vergoeding thuiswerkplek: dit moet je weten als werkgever

18 februari 2021 Auteur: Redactie

Wie moet de kosten van het thuiswerken tijdens de coronacrisis betalen? Betaalt de werkgever de kosten van de inrichting van de werkplek? En wie draait er op voor allerlei extra uitgaven, zoals een hogere energierekening? Kan je daar als werkgever een onbelaste vergoeding voor geven?

Medewerkers die thuiswerken , krijgen met verschillende kosten te maken. Vaak moet er een werkplek worden ingericht die aan de arbowet moet voldoen. Boven op die inrichtingskosten voor de thuiswerkplek komen nog allerlei regelmatig terugkerende kosten. Thuiswerkers kunnen niet meer naar de koffieautomaat op kantoor, maar moet voor het thuiskantoor extra cupjes kopen. Ook worden er extra kosten voor gas, water en licht gemaakt en wordt meer toiletpapier gebruikt.

Werkgever kan kosten thuiswerkplek compenseren

Vanwege de coronacrisis heeft het kabinet daarom de werkkostenregeling (WKR) tijdelijk opgerekt. Voor het belastingjaar 2020 is deze regeling eenmalig verhoogd: een kleine fiscale tegemoetkoming in deze moeilijke tijd. Als werkgever mag je het personeel belastingvrij vergoedingen geven, ook voor de thuiswerkplek , mits die binnen de vrije ruimte vallen. Ook bijvoorbeeld kerstpakketten en maaltijden bij onregelmatige diensten vallen onder deze regeling.

Even wat belastingtechniek: vergoedingen, dus ook voor personeel dat thuiswerkt, gelden in het algemeen als eindheffingsloon. Per werkgever bestaat er een 'vrije ruimte' van 3 procent van de fiscale loonsom (alle werknemers samen) tot en met 400.000 euro. In de vrije ruimte is het tarief van de eindheffing 0 procent, daarboven 80 procent (over het netto bedrag). Aanvankelijk was die ruimte bepaald op 1,7 procent, maar vanwege de pandemie is de regeling voor 2020 wat royaler geworden. Voor 2021 geldt weer het oude percentage.

Fiscale tip: gebruik vrije ruimte werkkostenregeling

Binnen deze regeling kunnen werkgevers fiscaalvrij in beperkte mate kosten die verband houden met de thuiswerkplek van hun werknemers vergoeden. Behalve aan de inrichtingskosten valt daarbij te denken aan variabele kosten die regelmatig terugkeren. Volgens het Nibud is iemand die vijf dagen per week thuiswerkt per maand 43,30 euro extra kwijt. Per jaar is dat 440 euro. Daarbij is gekeken naar energiekosten, extra waterverbruik, koffie en thee, wc-papier en de afschrijving van stoel en bureau.   

De werkkostenregeling geldt voor onder meer internet thuis, werkgerelateerde apparatuur voor thuis en de thuiswerkruimte. Denk eraan dat vergoedingen, verstrekkingen of het ter beschikking stellen van de inrichting van de werkruimte in principe belast loon zijn.  Wie de vrije ruimte overschrijdt, kan dus een naheffing verwachten.  

eBook: Het nieuwe kantoor

Download het gratis e-book waarin architect Casper Schwarz met 10 tips en voorbeelden laat zien hoe je elk kantoor om kunt toveren tot een bijzondere werkomgeving.

Zakelijke laptop vrijgesteld

Gelukkig bestaan er voor de thuiswerkplek enkele gerichte vrijstellingen, vergoedingen die niet meetellen voor de vrije ruimte. Zo mogen laptops en tablets vrij ter beschikking worden gesteld, mits die apparaten voor ten minste 90 procent zakelijk worden gebruikt. Smartphones moeten minimaal 10 procent zakelijk worden gebruikt. De fiscus stelt als voorwaarde dat deze voorzieningen 'naar het redelijke oordeel van de werkgever noodzakelijk zijn voor een behoorlijke vervulling van de dienstbetrekking.'

Een andere conditie is dat de werkgever alles moet betalen. Deze mag de kosten niet doorberekenen aan de werknemer. Als de spullen niet meer nodig zijn voor het werk, moet de werknemer ze teruggeven of de restwaarde aan de werkgever betalen. 

Maak een thuiswerkovereenkomst

Aangeraden wordt een thuiswerkovereenkomst met de werknemer af te sluiten. Daarin moet in ieder geval staan dat de werknemer ten minste 1 dag per week thuiswerkt.  Ook de kosten voor internet (mits ten minste 10 procent zakelijk gebruik) en een mobiel abonnement kunnen onder de gerichte vrijstellingen vallen. 

Houd er bij abonnementen voor meerdere voorzieningen, zoals internet, telefonie en televisie, rekening mee dat je een redelijke schatting dient te maken van de kosten die van toepassing zijn op het gebruik tijdens werktijd. Alleen dit deel kan namelijk onbelast worden vergoed. De kosten voor televisie moeten sowieso in mindering worden gebracht. 

Thuiswerkplek arbo

Buiten deze werkkostenregeling is er nog een tweede mogelijkheid voor vergoeding van de thuiswerkplek, maar die is maar voor weinig medewerkers weggelegd. De werkgever mag arbovoorzieningen in de werkruimte thuis alleen onder zeer strikte voorwaarden vergoeden.

De voornaamste eis is dat sprake moet zijn van een zelfstandige werkruimte. Die ruimte moet duidelijk te onderscheiden zijn van de rest van de woning. Verplicht zijn een eigen ingang en eigen sanitair. De werkruimte zou aan een vreemde moeten kunnen worden verhuurd. Een keuken, slaap- of kinderkamer die als werkruimte wordt ingericht, komt niet in aanmerking. De vergoede kosten moeten ook redelijk zijn. Anders ga je als werkgever de fout in. 

Zelfstandige werkruimte

Als inderdaad sprake is van een zelfstandige werkruimte dan zijn er bovendien nog drie bijkomende eisen. De werknemer moet de voorzieningen ook echt gebruiken. Bovendien mag daarvoor geen eigen bijdrage verschuldigd zijn. Derde eis is dat de inrichting voldoet aan het Arbeidsomstandighedenbesluit.  

Kortom, er is momenteel wel het een en ander mogelijk. Maar er zijn beperkingen.

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Gostiny Dvor

Gostiny Dvor is a huge department store, which is being gradually turned into a shopping mall, since a significant part of its 164,690 sq. feet. of trading space is rented out to smaller shops. Constructed between 1757 and 1785, Gostiny Dvor has a reputation for being one of the world's first shopping malls and occupies a whole city block on Nevsky Prospekt .

Although it originally consisted of just 178 separate shops, Gostiny Dvor was severely damaged during the 900-day Siege of Leningrad and was subsequently renovated to vastly increase its trading space and become the largest store in St. Petersburg. A quarter of the expansive complex is currently under renovation but the store remains open for business.

Location: 35, Nevsky Prospekt.

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