What is the definition of indemnities for homework?
Indemnities for homework are a reimbursement or compensation paid by an employer for out-of-pocket expenses incurred made by an employee for homework. Unlike the typical salary package, indemnities for homework are not subject to personal taxation, if certain conditions are met.
What are the amounts for 2022?
In Belgium, an employer may reimburse an employee for the following lump sum expenses:
- € 20 per month if the employee uses his/her own internet connection for professional purposes.
- € 20 per month if the employee uses his/her own computer for professional purposes
OR € 10 per month (€ 5 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 per month for the use of the own PC.
In addition to the indemnities for homework, an employer can also offer an office allowance,
What are the conditions?
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.