New increase indemnity for office costs
Employees working from home on a structural and regular basis can be granted a cost allowance by the employer for that homework. The amount of this indemnity was recently increased retroactively from € 129.48 to a maximum of € 132.07 per month. As from February 1, 2022 this office indemnity will rise again to a maximum of € 134.71 per month.
Office indemnity
Given the fact that 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 social security authorities have published in their intermediary administrative guidelines during the month of January 2022 that the office allowance will be retroactively indexed as from October 1, 2021 to a maximum of € 132.07 per month. In addition, the social security authorities have announced that the office allowance will rise again to € 134.71 per month from February 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 amounts of € 132.07 and € 134.71 are therefore exempt from social security contributions and taxes. The office allowance is intended to cover, among other things, costs for heating, electricity, water, insurances, office supplies and refreshments.
The amounts of € 132.07 and € 134.71 are maximum amounts. Based on an objective justification (job category or factual circumstances), the employer may give different amounts to different employees.
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 frequency of the telework, 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. These indemnities were not indexed and have therefore remained the same.
- 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.
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.
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.
