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Homework allowance in the Netherlands – what you need to know

As of 1 January 2022, you may provide the employee with an untaxed allowance for home office expenses. A specific exemption of € 2 per day worked from home applies. This allowance may not coincide with the commuting allowance. However, if you work from home, go to a customer and after a customer visit you go back home to work, then you may reimburse the € 2 for that day together with the € 0.19 per km driven to the customer and back home. The allowance for home office expenses serves to cover the additional costs of water and electricity use, heating, coffee, tea and toilet paper. The amount of €2 is based on a survey conducted by Nibud (National Institute for Budget Education).

128-day-rule

The 128-day rule applies to this specific exemption. That is, if your employee works from home 128 days, you may give the employee a fixed untaxed allowance for home office expenses as if the employee worked from home 214 days in a calendar year. The 128-day rule assumes 214 working days per year for a full-time employee, net of vacation, sick leave (average sick leave) and holidays.

Agreements with the employee

The employer may agree with the employee on the number of home work days. This can provide a basis for determining the untaxed reimbursement for commuting mileage and home office expenses. The employer does not need to adjust the fixed compensation if the employee occasionally works at the office on a homework day, or vice versa. If the employee is going to work from home or at the office more structurally, then the fixed compensation does need to be adjusted accordingly.

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Since 1972, Interfisc has offered international HR & Payroll solutions in the Netherlands, Belgium, Germany, France, the United Kingdom, and Italy. We do this from our offices in the Netherlands and Belgium, and with an international team of around 45 committed and caring employees. 

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