We remind employers and entrepreneurs that from January 1, 2023, the government plans to increase the size of two tax free refunds:
1) reiskostenvergoeding - reimbursement of transport costs;
2) thuiswerkvergoeding - reimbursement for working from home.
Employee reimbursement
Paying an employee's travel expenses (full or partial), as well as paying compensation in the case of working from home, is a common practice among Dutch employers. Read about the principles of calculating these reimbursements in our large review. And here we will only talk about the changes.
Reiskostenvergoeding–2023
In our news about changes to payroll taxes announced for Prince's Day, we wrote about the government's plans to increase tax-free fare reimbursement. Then it was known that the amount would increase by 1-1,5 euro cents.
Plans were made concrete. From January 1, 2023, reiskostenvergoeding will increase from 0,19 to 0,21 euros per kilometer. And from January 1, 2024 - up to €0,22. At the same time, 0,21 euros per kilometer is the starting rate at which the government plans to calculate reimbursements for both standard trips of employees working under an employment contract and for entrepreneurs.
***Note: An entrepreneur can deduct this amount per kilometer from his taxable income (to calculate income tax).
Thuiswerkvergoeding–2023
Tax-free reimbursement for working from home (electricity use, computer depreciation, tea, coffee, etc.) in 2022 is 2 euros. From January 1, 2023, thuiswerkvergoeding will increase to 2,15 euros.
However, this compensation can be paid in full, even if the employee works from home part of the day. However You cannot pay both thuiswerkvergoeding and reiskostenvergoeding on the same day. If an employee works part of the day in the office and part of the day at home, then only one of these reimbursements is allowed.
Publication Date: 24.11.2022
