Office allowance: new amounts

Author: Anne Ghysels - Isabelle Caluwaerts (Legal Expert)
Read time: 1min
Publication date: 18/01/2022 - 09:07
Latest update: 18/01/2022 - 09:08

In our Infoflash of 4 January 2022, we informed you about the indexation of the maximum flat rate office allowance you can give to your employees who structurally and on a regular basis perform a substantial part of their working time from home, in order to cover their office expenses.

Following a publication by the NSSO on its website, two things need to be clarified:

  • The amount of € 132.07/month is applicable as of 1 October 2021 (and not as of 1 January 2022)
  • The amount of € 132.07/month will be indexed to €134.71/month as of 1 February 2022.

The tax authorities 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 for employers - NSSO - 12.01.2022, Circular 2021/C/20 on employers' compensation for homeworking,!/document/9ab46041-d0bf-4438-b707-e7b847c4794c, 26 February 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.