Work-from-home reimbursement, how does it work?

There was a time when the employer reimbursed €0.19 per kilometer net for each kilometer traveled, whether it was commuting or business didn’t matter. Whether you traveled by car, bicycle or shoe didn’t matter either.

Working from home was completely out of the question.

How different is it now? Working from home is very common. Offices are getting smaller and home offices are getting bigger. But what about the cost of home heating and your coffee that you otherwise get at the office?

How much is the work-from-home reimbursement?

The untaxed reimbursement for working from home increased from €2.00 to €2.15 per day in 2023. This is an increase of 7.5%. An increase to € 2.13 had previously been announced in the Tax Plan.

Why have a work-from-home reimbursement?

Employees who work from home often incur additional costs. For example, for water and electricity, heating, toilet paper, coffee and tea. With a home office reimbursement, you can offset these extra expenses of homeworkers.

Your complete mobility policy and thus all travel expenses and working from home can be read into the Fynch App. Our app automatically records how and if there is travel, by categorizing the trip as business, commuting or working from home, these days are automatically entered into your payroll package.

Again, it saves time, money and a huge amount of frustration.

Is a work-from-home reimbursement obligatory?

No, it is not mandatory. In some cases it is included in the collective bargaining agreement; this varies by industry.

If there is no CAO in force, you may make your own rules and agreements for this. Up to € 2.15 the reimbursement is tax-free, above that it is taxed. If you have room in the WKR, you could use it to increase the amount.

Fixed work-from-home reimbursement

The fixed travel allowance has been abolished as you can read here. When working from home, it is different.

A fixed home office reimbursement is allowed if there is a set working-from-home schedule. It then does not need to be kept up to date. When this schedule is not fixed, it is advisable to record the home office days, for example with a travel expense app or home office app like Fynch Mobility.

Working from home and traveling can be limited

It is not possible to get a home office reimbursement if you also work at the office that day. That sounds logical, but what if you are attending a business meeting from home?

Then you can reimburse travel expenses as well as a home office day.

The burden of proof for recording lies with the employer, make sure you are prepared for this with the right software.