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The tax administration has recently ruled on the provision and reimbursement of mouth masks and hydroalcoholic hand gels by the employer. What is the tax treatment of these interventions for employees?
When the wearing of mouth masks and the use of hydroalcoholic hand gels is mandatory in the workplace or when the employee uses them for commuting or business travel by public transport, the employer may:
The administration accepts that, in the professional context described above, the provision of mouth masks and/or hydroalcoholic hand gels to employees does not constitute a taxable benefit of any kind for them.
However, the number of mouth masks (and/or the quantity of gel) must be proportionate to the number actually needed by the employee during working hours (employer's workplace or at customers' premises) and for commuting or business travel by public transport.
In order not to be a taxable benefit, mouth masks and/or hydroalcoholic gel cannot be reimbursed, but must be provided in kind by the employer.
This means that the employer cannot contribute to the purchase costs of the employee or grant him a flat-rate amount with which he can buy the mouth masks and/or gel.
Exceptionally, however, a reimbursement of costs on the basis of supporting documents can be accepted when the employee cannot go to his workplace to receive the mouth masks and/or gel (e.g. an employee who is employed abroad).
The employer may contribute to the actual costs of maintaining a cloth mouth mask.
The administration accepts in this respect an amount of € 0.20 per week, which will be considered as a non-taxable reimbursement of the employer’s own expenses.
As regards social security, the National Social Security Office has pronounced itself in favour of the same principles with regard to the employer’s contributions to mouth masks.
Source: Circular 2021/C/15 of 22 February 2021 on the provision and reimbursement of mouth masks and hydroalcoholic hand gels
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