Increase of the office allowance on 1 January 2023

Author: Anne Ghysels - Peggy Criel - Isabelle Caluwaerts (Legal Experts)
Read time: 1min
Publication date: 03/01/2023 - 15:28
Latest update: 03/01/2023 - 15:29

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,!/document/9ab46041-d0bf-4438-b707-e7b847c4794c

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.