In 2022, the allowance was up to 2 euros per day. In 2023, an employer will be able to pay an employee a tax-free allowance for working from home (thuiswerkvergoeding) in the amount of no more than 2.13 euros per day.
What is this allowance?
Employees of many companies work part of the time in the office, and part of the time from home. The hybrid version of work was especially widespread during the coronavirus pandemic. A hybrid schedule has many benefits for society: reduced carbon emissions, freed up space on public transport, reduced housing pressures, and more.
However, there are additional costs for the employee. For example, he uses electricity, which he pays for himself, and his own computer. Therefore, the government, interested in the development of a hybrid work option, decided to support entrepreneurs and workers, for which they were allowed to pay a tax-free allowance.
How is the allowance calculated?
Calculates the cost of an employee to work from home National Institute for Budget Information (Nationaal Instituut voor Budgetvoorlichting (Nibud)). He also developed the adjustment factors that are used in the annual indexation of the tax-free allowance for working from home. The methodology is approved by law, so the maximum amount in 2023 will be 2,13 euros per day, although according to March Nibud calculations, the real cost of an employee to work from home is 3,05 euros per day.
The tax system in the Netherlands is complex and confusing and can be difficult to understand. In order not to make mistakes, ask for help to company employees Nalog.nl.
Publication Date: 19.09.2022
