New increase in reimbursement of office expenses from June 2024

Employees who structurally and regularly work from home can receive a flat-rate expense allowance from their employer for this purpose ProPay informs our members. The maximum amount of this expense allowance was increased from EUR 151.70 per month to EUR 154.74 per month on 01.06.2024.

Increase in desk allowance

As the costs associated with homeworking are relatively small and difficult to prove, the NSSO and the tax authorities accept to estimate these costs on a flat-rate basis. Among other things, the flat-rate desk allowance is intended to cover costs for heating, electricity, water, insurance, office supplies and refreshments.

In its interim administrative instructions, the NSSO informed that the office allowance had been re-indexed. The maximum amount of EUR 151.70 per month was increased to EUR 154.74 per month with effect from 01.06.2024.

The tax authorities follow the amount of the agency fee as set by the NSSO, as well as the evolution of this amount. The amount of EUR 154.74 is therefore exempt from social security contributions and taxes.

The amount of EUR 154.74 per month is a maximum amount. It is therefore not compulsory to grant this maximum amount, but you are free to increase the amount to 154.74 EUR per month from 01.06.2024.

We would also like to remind you that a written agreement should be drawn up for homeworkers, in principle at the latest when the employee starts teleworking. This writing should include certain mandatory entries, such as the place where the employee will telecommute, the way expenses will be reimbursed, etc.

Other home working expense allowances

In addition to the desk allowance, the employer may also reimburse the following on a flat-rate basis:

  • EUR 20 per month if the employee uses his/her private internet connection for professional purposes.
  • EUR 20 per month if the employee uses his/her own PC for professional purposes OR EUR 10 per month (EUR 5 per item) for the professional use of his/her own second computer screen and printer/scanner (and this for a maximum period of 3 years). Please note that this allowance cannot be cumulated with the flat rate of EUR 20 per month for the use of one’s own PC.

These allowances were not increased: the maximum amounts therefore remain the same.

Obviously, the lump sums can only be granted if the office and internet costs are not already reimbursed to the employee in another way.

Action point

Inform your Payroll Business Partner if you wish to increase the lump sum desk allowance. The increase is not mandatory.

ABRA member ProPay is happy to help you with these and other payroll questions.