NSSO: the amount of the personal office allowance will be raised

Employees who execute part of their work at home can be granted by their employer a reimbursement of expenses covering the costs in connection with heating, electricity, stationery, etc. This is the so-called personal office allowance.

Principle

The personal office allowance can be awarded to the employees who execute part of their work at home on a structural an regular basis. This means that they must equip a room where they can perform their work.

For employees who have a work place in the offices of their employer, this flat-rate allowance is only allowed by the Belgian National Social Security Office (NSSO) if it is clear from the employee’s position that he or she regularly works from home.

For the employees who fall under the working time regulations, this flat-rate amount shall not be allowed by the NSSO when the employee performs the maximum legal working time that applies to him almost exclusively on a working place organized by the employer.

When the conditions are met, the flat-rate allowance will be allowed as a reimbursement of costs. Consequently no social security contributions will be due.

Amount

The flat-rate amount allowed by the NSSO as a reimbursement of costs and not subject to social security contributions, will be raised from €122.01 to €124.45/month as from 1 October 2017.

Source: Administrative guidelines for the employers - NSSO - Q4/2017.