Updates regarding the telework cost compensation

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, 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).

Until 1 June 2022, there was an alternative to the office lump-sum compensation, by analogy of the system for homeworking in article 119.6 Employment Agreements Act, the teleworker could also receive a cost compensation of 10% of the normal gross remuneration of the days worked remotely. The NOSS has now decided to cease this option, except for teleworkers who were already compensated on the basis of this system and on the condition that their employment contract does not change.

The end of this 10% system for telework will align the policy of the NOSS with that of the tax authorities (that did not refer to such a system in their instructions). It will also slowly end the situation in which employees who work 5 days per week from home would receive a cost compensation of 10%  their gross remuneration without any social security contributions, which could lead to a considerable amount.