In an update on the coronavirus emergency measures, state secretary Vijlbrief of the Ministry of Finance has stated that the rules pertaining to the fixed travel expenses allowance (‘vaste reiskostenvergoeding’ in Dutch) will expire on January 1, 2021. This means you must get to work, mapping out the exact commuting habits of your employees in order to for you to be permitted to continue paying them a tax-free, fixed allowance for travel expenses. Most likely, work must also be done on other fixed allowances and reimbursements which you have continued to provide to your employees after their approval. Are the details on which the allowance and reimbursements are based, like commuting time, expenses and/or distance, still up-to-date?
Days worked from home
The current rules will stay in effect for the remainder of 2020, which means that the days an employee is working from home count as days on which (s)he commuted to work. You can thus continue to pay your employees a tax-free, fixed travel expenses allowance. With respect to other fixed allowances and reimbursements, the same applies: the details on which the allowance and reimbursements are based are still valid. However, be careful: the employee is only entitled to continue receiving these fixed allowances and/or reimbursements if (s)he was entitled to these on or before March 12, 2020, and not for example if the employee started working for your organization after this date.