Partial or full travel expenses are a welcome bonus for an employee in the Netherlands. Nobody plans to deprive us of it next year. The rule that tax-free compensation of € 0,19 per kilometer remains unchanged. And the first 10 kilometers that the employee pays for himself, too.
But some things will change. This innovation was brought to us by the pandemic and remote work. From January 1, 2022, on days when an employee works from home, he will not be reimbursed for travel expenses. But the employee receives compensation in the amount of 2 euros (which are not taxed) for the use of electricity, depreciation of the computer, for tea, coffee, etc.
An employer and employee can agree on the number of days the employee works from home. During these days, the employee will receive 2 euros. It is not possible to receive 2 euros and reimbursement of travel expenses on the same day.
For a detailed article on reimbursement of travel expenses and tax deduction for them (if the employer does not pay your way to work and back) read here.
Publication Date: 29.11.2021
