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Higher home-working allowance possible from 1 June 2022

01 June 2022 Employers
Ellen Van Grunderbeek

Electricity costs have gone up sharply in recent months. This means the maximum amount for a home-working allowance will also be raised as of 1 June 2022.

 

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Structural and regular work at home

If your employees work from home structurally and regularly, you can provide them with a monthly fixed-sum home-working allowance. Structural and regular means that your employees work from home an average of one day a week, assessed on a monthly basis. For instance, two half days, or one full day per week. You can keep track of this by having your employees register their home work days online or through an app, such as through the Connect HR Office 'calendar' module.

Up to a maximum amount, this award is free of social security contributions and taxes. As of 1 June 2022, the maximum fixed sum will be €140.15 a month. The maximum fixed rate is being raised because of increased electricity costs. However, you can also award a lower amount. According to an analysis by Acerta, the average home-working allowance in 2021 was about €68 a month.

Moreover, some additional rules also apply. The employee must actually incur costs from home working, and the costs may not be reimbursed in any other way (e.g., if you are already covering part of the electricity costs). Lastly, you can grant the same home-working allowance to all your employees, although granting different categories of staff a different allowance is also permitted provided you can justify that distinction. You are also not required to prorate the amount for your part-time employees who work from home structurally.

Office expenses associated with home working

The fixed-rate office allowance covers all office expenses. These are all the costs that your employees have to incur as standard in order to perform the work at home.

These include:

  • the use of a home-office space (including rent and any depreciation of the space);
  • small printer and computer equipment (such as paper and ink);
  • office supplies (such as folders, course pads and ballpoint pen);
  • utilities such as water, electricity and heating;
  • maintenance;
  • insurance:
  • Advance levy on income derived from real estate;
  • coffee, water, refreshments.

In addition to office expenses, you can also contribute to the use of your employee's own laptop, internet connection, or own second computer screen, printer or scanner.

Compensation based on the 10% rule

An alternative to the fixed-sum home-working allowance is the 10% allowance, with the allowance being 10% of the gross wages related to the days of teleworking.

This reimbursement scheme is set to expire on 1 June 2022,  meaning this compensation system can no longer be selected for new teleworkers. Employees for whom you already applied this system are able to retain it.

Remember your written teleworking agreement

If you wish to adjust the home allowance, to provide a response to your employees' rising energy bills, take into your employees' written telecommuting agreement in that regard.

 

Acerta shows you the way toward hybrid working

Acerta's HR experts can teach you a great deal about hybrid work. We show you a shortcut toward hybrid working that really works.

Contact us

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Written by Ellen Van Grunderbeek

Legal advisor at Acerta

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