New amount for 2022
Employees who work from home on a structurally and regularly basis can receive a lump-sum reimbursement from their employer. The maximum amount of this allowance has been increased on September 1, 2022 from € 140,15 per month to € 142,95 per month.
Definition office allowance
An office allowance is the amount of money an employer gives to an employee, not include the money they earn from their salary. This money could be issued to reimburse employer-related expenses paid by the employee, on a lump sum basis. No need to show proof documents like invoices or receipts for costs for heating, electricity, water, insurances, office supplies and refreshments. without evidence. The National Social Security Office (NSSO) and the tax office set limits on the amount an employee can receive for their expense allowance.
Limits National Social Security Office (NSSO)
The NSSO have indicated in their intermediary administrative guidelines that the office allowance is indexed again. The maximum amount of € 140,15, which applied from June 1st 2022 until August 31th 2022, has been increased to € 142,95 per month as of September 1st 2022.
Limits tax authorities
The tax office had already indicated in their circular letter of February 26, 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 is therefore exempt from social security contributions and taxes.
The increase amount of € 142,95 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 per month as of September 1st 2022.
Formalities office allowance
Keep in mind hat 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.