This circular sets out the rules for granting compensation for expenses that can be granted to employees tax-free, from March 1.
The employer can grant employees who work at home on a structural and regular basis (i.e. at least five working days per month) a non-taxable monthly office expense allowance of up to 129.48 euros.
In the second quarter of 2021, the amount of the compensation will be temporarily increased to 144.31 euros for employees (even if they are part-time) and business leaders, in order to better reflect the real costs incurred.
The circular clarifies that the purchase of an ergonomic office chair, desk lamp or second screen, for example, may be subject to a separate reimbursement, provided the employee is eligible for such equipment when working on company premises.
The employer can also make office furniture available. In this case, it is not a taxable benefit.
Finally, in addition to these reimbursements, the employer can grant an allowance of 20 euros per month for the use of the employee’s PC and internet connection, and 5 euros for accessories (printer), for a maximum of 10 euros in total. .
These amounts can be combined with the lump sum compensation.