Cost lump sum for structural telework will be increased from January 1, 2022, and the reimbursement of office furniture for working from home will not be taxed.
Since March 1, 2020, companies can pay their teleworkers a fixed allowance as compensation for the costs of small office supplies and, among other things, the consumption of water, electricity, and heating.
This fixed allowance will be increased from January 1, 2022, to €129.48 per month for structural telework or telework during corona times.
In recent months, there has been a lot of uncertainty surrounding this. Many questions arose: what about a cost lump sum that was already provided for structural telework before corona, and can we also reimburse office furniture in addition to this?
Office furniture and IT equipment can, within certain limits, be provided without deduction limitation for the employer and without a benefit in kind for the employee.
The combination of a homework allowance with a cost lump sum for the use of one's own computer and internet connection is possible.
The homework allowance may also be combined with the provision of office equipment.
The following items may be reimbursed tax-free:
- office chair
- desk
- filing cabinet
- desk lamp
- second computer screen
- printer/scanner
- keyboard
- mouse
- headphones
- specific equipment for people with disabilities
These are goods that are necessary to carry out professional activities at home in a normal way. Teleworkers who purchase these items and have the cost reimbursed by the employer are therefore not taxed on them.
An ergonomic office chair, desk, mouse, trackpad, or trackball may be eligible if the employer normally provides this type of office furniture/IT equipment at the workplace.
The tax authorities expect proof to be kept, namely the purchase invoices. Luxury items (e.g., an expensive designer desk lamp) are taxed.
An expensive, ergonomic office chair is allowed if the employer would also provide it at the normal workplace.
When providing material, be sure to make arrangements about what happens after corona or after the termination of professional activity.
If the provided material may be kept after the termination of professional activity or after the termination of telework, the real residual value of the investment at that time will be taxed as a benefit in kind.
However, if teleworking is here to stay and this material is therefore continuously used to carry out professional activity at home in a normal way, this is not the case.
Do you want to check whether teleworkers work in an ergonomically responsible manner?
Then make use of our screen work risk assessment or let our ergonomist assist you.
Since 2016, the periodic medical examination for screen workers is no longer mandatory. Instead, legislation requires a screen work risk assessment to be carried out at least every 5 years. This analysis should evaluate the risks resulting from screen work. Based on the results of the analysis, the employer must take appropriate measures. Our risk assessment tool is also suitable for the telework situation. The telework situation can be queried in combination with the office situation for comparison, if desired.
If you wish to carry out a risk assessment (at home and/or in the office) or require advice regarding a teleworking policy, please contact us for further information via info@premed.be
Together, we will outline a suitable trajectory based on your needs.
