Tax-free fixed travel allowance state of affairs

Tax-free fixed travel allowance state of affairs and Homework allowance

January 25, 2021
Peter van de Pas

Today I spoke to the Tax Authorities and there is no update from the cabinet yet, so what is stated in the legislation and regulations remains:

Fixed travel allowances
Update: December 18, 2020

Do your employees receive a fixed travel allowance from you, and do they (almost) work from home because of the corona virus? Then you do not need to adjust the fixed allowance.

In any case until 1 February 2021, the existing fixed travel allowances can still be reimbursed untaxed by the employer. Even if these travel costs are no longer (fully) incurred as a result of working from home. The condition is that it concerns fixed allowances that were already awarded by the employer before 13 March 2020.

In January 2021, the government will return to how it wants to deal with the untaxed fixed travel allowances after 1 February 2021.

As a result, we fall back on the pre-corona legislation and regulations and have to reconsider the test of the fixed, untaxed travel allowance per month.

We therefore have to test it again against:
- the employee works less than 5 days a week at the office,
- of the average 214 working days on an annual basis, there are equal to or fewer than 128 travel days,
- the employment ends within 6 weeks after the start of the year,
- the travel distance changes,
- the untaxed fixed travel allowance then stops and the untaxed declared travel allowance starts.

Due to the corona, a new fee has been added and that is:

Homework allowance

This is € 2 per day.

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