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    No untaxed homeworking allowance possible before 2022

    In his correspondence with the lower house of parliament, outgoing minister Vijlbrief of the Ministry of Finance has mentioned the cabinet is currently looking into the possibilities for an untaxed homeworking allowance. It concerns an additional regulation which would enable employers to pay an untaxed allowance to their employees to cover the extra expenses incurred by working from home. At the moment, such an allowance is still subject to taxation. The regulation should be an addition to the already existing options to reimburse specific homeworking expenses, such as health and safety facilities and ICT resources, to employees untaxed.

    Vrije ruimte

    The additional regulation will probably not be implemented before the end of this year. However, the ‘vrije ruimte’ (the budget for tax-free allowances and benefits) has been temporarily increased for the duration of 2021. For the time being, you have the option to use this increased budget instead to pay your employees an untaxed homeworking allowance.

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