Editor’s note: This temporary increase to a maximum of €144.31 per month has now been extended to the third quarter.
Employers in Belgium have the option to grant their employees who work from home on a regular basis a monthly lump sum of €129.48 for office costs. This amount is intended to cover heating, electricity, water, insurance, office supplies, and refreshments.
This payment is exempt from taxes and social security contributions and will increase in the second quarter of 2021 to a maximum of €144.31 per month.
Both the social security authorities and the tax authorities can use the amount for office costs.
The tax authorities have also created the possibility of granting an additional lump sum for the use of the employee’s own second computer screen and printer/scanner. The social security authorities hold the same view. The employer can give a maximum of €10 per month (€5 per item) for the professional use of the employee’s own second computer screen and printer/scanner for a maximum of 3 years.
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