Since 2022, employees working from home have been able to receive a specific allowance of €2 per day from their employer, which is exempt from income tax.
Indexing
This allowance is subject to the standard indexation. The so-called table adjustment factor for 2023 is expected to be 1.063. The targeted exemption of €2 will then rise to €2.13. This is evident from answers from State Secretary van Rij in response to parliamentary questions.
The figure of €2 is based on a calculation by Nibud. In August 2021, Nibud calculated that people working from home incur costs averaging €2 per person per working day. In March 2022, Nibud carried out this calculation again. The new calculation comes to €3.05 per working day. Van Rij points out, however, that people working from home will have to make do with the increase provided for under the indexation scheme. During the review of the WKR, scheduled for 2023/2024, it will be assessed whether the flat-rate allowance still reflects the actual costs.
| 2022 | 2021 | |
| Electricity | 0,90 | 0,50 |
| Water | 0,05 | 0,05 |
| Heating | 1,00 | 0,45 |
| Coffee/tea | 1,05 | 0,95 |
| Toilet paper | 0,05 | 0,05 |
| Total | 3,05 | 2,00 |
Travel expenses
Employees who do not work from home may receive a specific allowance, exempt from income tax, of up to €0.19 per kilometre for, amongst other things, their commute. The indexation scheme does not apply to this mileage allowance. However, there is a significant chance that this amount will also be increased with effect from 1 January 2023. The new maximum tax-free mileage allowance will be announced on Prinsjesdag.
Maximum
Both the home working allowance and the travel allowance are amounts that employers may, subject to certain conditions, reimburse tax-free up to a maximum limit. However, employers are not obliged to pay these tax-free allowances, except where this is stipulated in (collective) terms and conditions of employment. Employers may pay higher allowances, but in that case the amount exceeding the flat-rate amounts described above will be subject to payroll tax (unless the excess portion of the allowances is allocated to the discretionary allowance under the work-related expenses scheme and this discretionary allowance is not exceeded).