From the moment the corona crisis broke out, many people have been working at home. Now, after almost two years, it appears that many employers and employees are making agreements to (partially) continue working at home even after the crisis. To this end, the Dutch government has introduced a tax-free homeworking allowance of up to âĴ2 per day as of 1 January 2022. The exemption can also be applied if an employee only works at home for part of the day.
The amount of âĴ 2 is based on research by the Nibud (National Institute for Budget Information) and is intended for the additional costs of water and electricity consumption, heating, coffee, tea and toilet paper. Nibud has calculated that households spend at least âĴ1.30 per day extra on working at home.
Setting up a home office
As an employer, you are already allowed to give a tax-free allowance for equipping a home office. The costs for an office chair, a computer or a telephone can be reimbursed via other targeted exemptions of the work-related costs scheme.
128-day rule
The 128-day rule applies to the targeted exemption of homeworking costs. If your employee works 128 days from home, as an employer you may give this employee a fixed untaxed allowance for home office expenses as if he/she worked 214 days per calendar year from home. The 128-day rule is based on 214 working days per year for an employee who works full-time, after holidays, illness (average sick leave) and public holidays have been deducted.
One exemption per working day
Voor dezelfde werkdag mag u als werkgever niet tegelijkertijd de As an employer, you may not simultaneously apply the exemption for a reimbursement for homework costs and the exemption for a travel allowance for commuting to the fixed place of work for the same working day. This is only permitted if your employee works partly from home on a day and also makes a business trip (official travel), which is not commuting.
Make agreements with your employee
The employer and employee can make fixed agreements about the number of days per week the employee works at home. On this basis, as an employer, you can grant a fixed allowance. This way, you do not have to keep track of the allowance you grant for each working day. The fixed allowance does not need to be adjusted if the employee occasionally works at the office on a home working day or vice versa. When the employee structurally works more at home or comes to the office, the fixed allowance does need to be adjusted.
Three calculation examples
Below you will find three calculation examples for 2022. Below each table you will find the calculation as it applied up to and including 2021. The amounts in the examples below have been rounded off.
EXAMPLE 1:
2 DAYS AT HOME, 2 DAYS AT THE OFFICE
| Pete works 5 days a week, 2 days at home, 3 days at the office Single travelling distance: 20 kilometres | Amount per month |
| Travel allowance: 3/5th of 214 days = 129 days 129 days x (40 kilometres x âĴ0.19)/12 | âĴ 82 |
| Home office allowance: 2/5ths of 214 days = 86 days (86 days x âĴ 2)/12 | âĴ 14 |
| Total per month | âĴ 96 |
Until 2021, the employer was allowed to give Pete a travel allowance for his homeworking days, because he travels more than 128 days per calendar year to the office (the 128-day rule). This is an allowance of âĴ 136 per month: 214 days x (40 kilometres x âĴ 0.19)/12 months. The employer could also only give a travel allowance for the days that Pete actually travels to the office.
EXAMPLE 2:
2 DAYS AT HOME, 2 DAYS AT THE OFFICE
| Anita works 4 days a week, 2 days at home, 2 days at the office Single travelling distance: 12 kilometres | Amount per month |
| Travel allowance: 2/5th of 214 days = 86 days 86 days x (24 kilometres x âĴ0.19)/12 | âĴ 33 |
| Home office allowance: 2/5ths of 214 days = 86 days | âĴ 14 |
| Total per month | âĴ 47 |
Until 2021, Anita could only receive the travel allowance of âĴ 33 per month. To comply with the 128-day rule, she had to travel to the office 102 days. She only travelled to the office for 86 days. She only received a travel allowance for the days she actually travelled to the office.
EXAMPLE 3:
1 DAY AT HOME, 2 DAYS AT THE OFFICE
| Max works 3 days a week, 1 day at home, 2 days at the office Single journey distance: 3 kilometres | Amount per month |
| Travel allowance: 2/5 of 214 days = 86 days 86 days x (6 kilometres x âĴ 0.19)/12 | âĴ 8 |
| Home office allowance: 1/5th of 214 days = 43 days | âĴ 7 |
| Total per month | âĴ 15 |
Until 2021 Max could receive a travel allowance for all his working days, including his home-working day. To comply with the 128-day rule, he had to travel to the office for at least 76 days. Max travels 86 days to the office in a calendar year and meets the conditions for the 128-day rule. He is allowed to receive âĴ 12 per month. This is 3/5 of 214 = 129 x ( 6 kilometres x âĴ 0,19)/12 months.
Any questions?
Should you have any questions as a result of the above, please contact our advisors via telephone number (015) 215 88 15 or info@aame.nl.