Tax plan 2022: these are the changes for the working expenses scheme
During the corona crisis, the work-related costs scheme was temporarily expanded. In 2022, the free allowance will return to the old level. However, there will be a new wage tax exemption for homeworking costs.
End of temporary relaxation in 2022
As part of the tax measures to accommodate employers in the corona crisis, a tax free margin of the work expense scheme of 3% over the first € 400,000 of the taxable wage bill applies for 2021. This temporary increase in the basic rate of 1.7% will end on January 1, 2022.
This means that in 2022, the free space of the work expense scheme is calculated as follows:
- 1.7% on the first €400,000 of the fiscal wage bill
- 1.18% for the amount above €400,000
New targeted exemption
Due to experiences during the corona crisis, many companies are considering hybrid working (partly at the normal workplace and partly from home). The government recognizes that the tax rules must be adjusted accordingly. The current rules offer, apart from the free allowance within the work-related costs scheme, no possibility to give an employee a general untaxed home-working allowance. This is going to change as of January 1, 2022. From that moment on, a wage tax free exemption will apply up to a maximum of € 2 per day for working at home.
No cumulation with commuting allowance
The exempt home-work allowance also applies if your employee only works at home for part of the day. However, this allowance cannot be combined with a commuting allowance. This means that on a day when your employee works partly at the fixed workplace and partly at home, you must choose. Either you reimburse the commuting expenses or you provide a home working allowance.
However, the employer may reimburse other travel expenses on such a partial work-at-home day. i.e. the kilometers traveled to visit a customer. The employer can (continue to) reimburse these on a claims basis.
Employees with a company car (or bicycle) or a public transport pass paid for by the employer can only receive an exempted home-working allowance if, on the home-working day in question, no use is made of the means of transport to travel to the fixed workplace.
You can provide a fixed monthly allowance for both travel and home office expenses. It is proposed to calculate that fixed allowance based on the so-called 128-day rule. This rule already applies to the fixed travel allowance. If an employee travels the fixed commuting distance 128 times per year, an allowance can be calculated over 214 (work) days. The current scheme will be adjusted to prevent the aforementioned cumulation.
The new scheme (a combination of travel and home-work allowance) is more favourable than the current travel allowance for employees who live five kilometers or less from their workplace. For a one-way travel distance of six kilometers or more, the allowance under the current scheme is higher.