Flat-rate office allowance: increased amount in third quarter 2021

Author: Isabelle Caluwaerts (Legal Expert)

An employer may grant a flat-rate office allowance to employees who work from home on a structural and regular basis for a substantial part of their working time, as reimbursement of expenses properly due by the employer.

Brief reminder of the principles

The flat-rate office allowance covers all office expenses. These are all costs that have to be incurred on a regular basis in order to carry out the professional activity in a normal way.

The allowance can be granted to employees working from home on a structural and regular basis, i.e. the equivalent of one working day per week (e.g. one full working day per week, two half working days per week or several days of a few hours worked during normal working hours). This is assessed on a monthly basis.

What amount?

The employer may grant a flat-rate office allowance of up to €129.48 per month.

This maximum amount had already been increased to €144.31 per month for April, May and June 2021.

The government has decided to increase the maximum amount of €129.48 per month also for July, August and September 2021 to a maximum amount of €144.31 per month.

The flat-rate office allowance can be combined with other flat-rate allowances

In addition to the flat-rate office allowance of €129.48 per month (€144.31 per month in the second and third quarters of 2021), the employer may grant the following additional flat-rate allowances:

- an allowance of maximum €20 per month for the professional use of a private Internet connection and subscription and

- an allowance of up to €20 per month for the professional use of a personal computer with peripherals, or

- an allowance of up to €10 per month (€5 per item) for the professional use of a personal second computer screen, printer/scanner without a private computer.


If you have any legal questions about employers’ compensations for homework or their application, be sure to contact our legal consultants at legalpartners@partena.be.


Source: Circular 2021/C/62 on employers' compensations for homework, https://eservices.minfin.fgov.be/myminfin-web/pages/fisconet/document/302b5200-2c4c-4208-b5d9-23e3f17ac5f6/t%C3%A9l%C3%A9travail, 1 July 2021.

The Partena Professional website is a channel for making information available in an understandable form to affiliated members and non-members.

Partena Professional strives to provide up-to-date information and this information is compiled with the greatest care (including in the form of Infoflashes).

However, as social and fiscal legislation is constantly changing, Partena Professional cannot accept any liability for the correctness, the up-to-date or the completeness of the information consulted or exchanged via this website.

Further provisions can be read in our general disclaimer that applies to every consultation of this website. By consulting this website, you expressly accept the provisions of this disclaimer. Partena Professional can unilaterally change the content of this disclaimer.