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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.
The National Social Security Office (NSSO) informs us that this flat-rate office allowance is indexed.
The maximum flat-rate amount allowed by the NSSO as a reimbursement of expenses and not subject to social security contributions, will amount to 148.73€ per month as from 1 January 2023. Until 31 December 2022, the flat-rate amount was 145.81€/month.
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 employers' compensations for homework.
Sources: Sources: Intermediary administrative guidelines - NSSO - 22.12.2022, Circular 2021/C/20 on employers' compensation for homeworking, https://eservices.minfin.fgov.be/myminfin-web/pages/fisconet#!/document/9ab46041-d0bf-4438-b707-e7b847c4794c
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