Menu
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.
Related topics
- Publication date: 18/02/2022
update: december 2023
Keep up to date on the latest news!
Sign up for our newsletter and receive the latest information on employer obligations in the Netherlands, Belgium, Germany, France, Italy and the United Kingdom.
Together, solution-oriented and caring
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.
- Thorough knowledge of local rules on employment law, social security, taxes, employee benefits and health & safety
- We keep you informed of changes in local legislation, supplemented with practical solutions
- One point of contact for all your questions
- Expert in cross border payroll solutions since 1972
- We speak your language!
Need to know more?
Questions about what needs to be done?
Our customer support team is at your service, you can reach us by phone or via the contact form.
Not found what you were looking for?
In the world of international employment, every situation is unique.
If our website does not provide the answers, please do not hesitate to contact us, together we can work out the best solution (to your needs).
More information
Subscribe to our newsletter!
Stay up to date on employer obligations in the Netherlands, Belgium, Germany, France, the United Kingdom and Italy.
- Copyright Interfisc 2024