Increase of office allowance and phase-out of the 10% rule for office costs
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Employers may grant a lump sum allowance to employees working from home on a structural and regular basis. The maximum amount of this allowance increased from € 137.40 to € 140.15 per month on June 1, 2022.
Until now, the National Social Security Office (NSSO) allowed homeworkers to receive an amount equal to 10% of the gross salary as an expense allowance for homeworking, under certain conditions. As of June 1, 2022, this rule will be phased out.
Office indemnity increase
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 € 137.40, which applied from April 1, 2022 until May 30, 2022, has been increased to € 140.15 per month as of June 1, 2022.
The tax authorities 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 € 140.15 is therefore exempt from social security contributions and taxes.
The amount of € 140.15 is a maximum amount. It is therefore not mandatory to grant this maximum amount, but you are free to increase the amount to € 140.15 per month as of June 1, 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 homework
In addition to the office allowance, the employer can also reimburse the following costs on a lump sum basis:
- € 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.
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.
Change of position of NSSO 10% rule for homeworkers
As an alternative to the lump-sum office allowance, it was possible for employers to make use of the so-called "10% rule" under certain conditions. Under the "10% rule", the NSSO accepted that homeworkers received a lump-sum office allowance equal to 10% of the gross salary, albeit limited to the part related to homework.
In its latest administrative instructions, the NSSO has changed its position: from June 1, 2022 onwards, this 10% rule can only continue to be granted to homeworkers who already benefited from this 10% rule before this date, and to the extent that the part of homework does not change ("phase-out"). For the situations, which do not meet these conditions, the 10% rule cannot be applied as of June 1, 2022.
Action point
Inform your Payroll Business Partner if you wish to increase the current lump-sum office allowance.
