Increase in Flat Rate Reimbursement
As costs related to homework are relatively small and difficult to prove, the social security authorities (RSZ/ONSS) and the tax authorities accept to estimate these costs on a lump sum basis. The office allowance is intended to cover, among other things, costs for heating, electricity, water, insurances, office supplies and refreshments.
The social security authorities have indicated in their intermediary administrative guidelines that the office allowance is indexed again. The maximum amount of 140.15 EUR, which applied from 01.06.2022 until 31.08.2022, has been increased to 142.95 EUR per month as of 01.09.2022.
The tax authorities had already indicated in their circular letter of 26.02.2021 that they would follow the amount of the office indemnity as determined by the social security authorities, as well as the evolution of this amount. The amount of 142.95 EUR is therefore exempt from social security contributions and taxes.
The amount of 142.95 EUR is a maximum amount. It is therefore not mandatory to grant this maximum amount, but you are free to increase the amount to 142.95 EUR per month as of 01.09.2022.
We would also like to remind you that a written agreement must be drawn up for teleworkers, in principle at the latest when the employee starts teleworking. In this agreement, specific mandatory provisions must be included such as the place where the telework will be performed, how the costs will be reimbursed, etc.
Other Indemnities for Working from Home
In addition to the office allowance, the employer can also reimburse the following costs on a lump sum basis:
- 20 EUR per month if the employee uses his/her own internet connection for professional purposes.
- 20 EUR per month if the employee uses his/her own computer for professional purposes.
10 EUR per month (5 EUR per item) for the professional use of a personal second computer screen and printer/scanner (and this for a maximum of 3 years). Attention, this allowance cannot be combined with the lump sum of 20 EUR per month for the use of the own PC.
These indemnities have not been increased: the maximum amounts remain the same.
The lump sum amounts can of course only be granted if the office and internet costs are not yet reimbursed to the employee in another way.
Inform your Payroll Business Partner if you wish to increase the current lump-sum office allowance.