Structural teleworkers (remote workers), who work on average at least one day per week (5 days / month) from home, can receive a cost compensation (the so-called “office compensation”) by the employer to cover the costs of electricity, heating, etc. It is not necessary to prove the actual value of the costs, but the National Office for Social Security and the Tax Authorities accepts a lump sum compensation. As from 1 June 2022, an “office compensation” of maximum 140.15 euro / month will be allowed. This is the third time this year that the accepted amount increases (from 1 April to 31 May the accepted amount was 137. 40 euro), which of course is connected to the high inflation rate.
Next to this 140.15 euro, the employer can grant the following additional maximum lump-sum compensations:
- 20 euro for the professional use of a private computer or laptop;
- 20 euro for the professional use of the private internet connection;
- 10 euro for the professional use of a private second screen, or a private printer/scanner if the teleworker has a professional laptop/computer (not a private one).