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Working from home and expense allowances

Many employees work from home because of the corona crisis. It is expected that employees will (partly) continue to work from home, even if we leave the virus behind us. This changes the cost pattern of your employees. Working from home does reduce travel costs, but electricity, heating and coffee, for example, add extra costs. Would you like to respond to this by offering a home work allowance or an alternative to the fixed travel allowance? Then pay attention, as an employer you have to take various tax rules into account.

Home work benefits: tax points for attention

As an employer, it is important to check whether expense allowances, terms of employment or your health and safety policy need to be adjusted to any home work allowances. Below we discuss the most important tax and legal points of interest with regard to (reimbursements for) working from home.

Employees who regularly work from home have no or less travel costs. In 2020 you could still continue to pay a fixed travel allowance untaxed. As of April 1, 2021, this may be (partly) taxed. Take action now and assess whether you need to adjust the reimbursement for travel expenses.

The general fixed expense allowance

A general fixed expense allowance often covers the costs for, for example, refreshments on the road, entertainment costs and parking costs for a company car. If your employees meet more online with customers, such costs can decrease. This may have tax consequences for your general fixed expense allowance.

Alternatives to the fixed (travel) expense allowance

Employees who work from home do not have travel costs but other costs. What costs can you reimburse as an employer? In this article we inform you about tax-friendly alternatives, such as a computer or internet connection .

What can you and may you reimburse untaxed?

Civil servants receive a net home working allowance of € 363 to offset home working costs such as electricity, heating and coffee. As an employer, do you also want to provide a general home work allowance? Then pay close attention. If you grant a general home work allowance for, for example, extra energy costs or coffee and tea, this constitutes wages. By making smart use of the specific exemptions from the work-related costs scheme, you can reimburse certain costs untaxed. In addition, the cabinet is considering introducing an additional scheme for the untaxed reimbursement of home work costs.

Legal points of attention when working from home

Due to the corona crisis, many employees work from home if possible. This has consequences for you as an employer. We have listed the employment law points of attention when working from home for you.

Provide a safe workplace

As an employer, you are obliged to provide your employees with a good workplace, regardless of whether this is on the work floor or at home. In the workplace, you as an employer must in any case ensure a safe working environment, in line with the recommendations of RIVM and the protocols on www.mijncoronaprotocol.nl. If you cannot guarantee a safe working environment, you may require your employees to work from home. Because working from home has intensified quite suddenly in the past period, it is not realistic to expect that you as an employer have set up all home workplaces in such a way. For the time being, any adjustments to the home workplace situation must be achieved and carried out in particular in mutual consultation. As the corona period continues, more is expected of you in this area or that you have adequately set up the home workplace. After all, as an employer you are liable if an employee becomes incapacitated for work due to an inadequately furnished home workplace .

Mandatory to work in the office

If the work cannot be done from home and you have created a safe working environment, then your employees are obliged to work in the office. If an employee refuses to come to work for fear of corona, there may be a refusal to work and you can consider labor-law sanctions.

Travel allowance

Many employers wonder to what extent they are obliged to continue to pay fixed travel costs to employees who work from home while they travel less and the tax legislation changes as of 1 January 2021. This depends on what the parties have agreed on in the employment contract, company regulations or possibly the applicable collective labor agreement. Do these documents not show how to deal with this? Then it applies, preferably in mutual consultation, to implement a travel cost reduction to only the actual travel costs and to have this approved by your employee. Do you decide to implement the travel cost reduction unilaterally? Compensate your employee with, for example, a home work allowance. If you do not compensate your employee or offer an alternative, it is possible that your employee will be successful in the event of an objection. However, there is no specific case law on this yet. Only time will tell.

Knowing more?

Chater Finance’s employment lawyers can advise you on the rights and obligations when working from home. Do you want more information? Please contact Chater finance , employment lawyer, via telephone number 070-7522837 or send an email to info@chaterfinance.nl