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Employees who work from home on a structural and regular basis for a substantial part of their working time, may receive a flat-rate office allowance from their employer to cover all their office expenses.
This flat-rate office allowance, which currently amounts to a maximum of € 129,48 per month, will be indexed on 1 January 2022.
The flat-rate amount allowed by the NSSO as a reimbursement of expenses and not subject to social security contributions, will amount to € 132,07 per month as from 1 January 2022.
The tax authorities will also accept this amount as a (non-taxable) reimbursement of expenses in accordance with the provisions of the Circular of 26 February 2021 on the compensation of the employer for homeworking.
Sources: Intermediary administrative guidelines - NSSO - 20.12.2021, Circular 2021/C/20 on employers' compensation for homeworking, https://eservices.minfin.fgov.be/myminfin-web/pages/fisconet#!/document/9ab46041-d0bf-4438-b707-e7b847c4794c, 26 February 2021
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