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

Author: Isabelle Caluwaerts (Legal Expert)
Date:

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.

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