Adjustment of fixed travel allowance postponed
The untaxed fixed travel allowance will be renewed again. This time until October 1, 2021. This was announced on 27 May 2021.
At the beginning of March, it seemed that the untaxed fixed travel allowance would disappear from April 2021. The government intended that employees should not be reimbursed for untaxed travel expenses on working from home. However, it was announced on 24 March that employers do not have to adjust the fixed travel allowance.
Although employees make fewer kilometres by car, bus or train, the full travel allowance may be reimbursed by the employer without tax. Adjustment of this scheme will not take effect on 1 April 2021, but has been postponed to 1 July 2021. The condition is and remains that the agreements on this fixed fee were made before 13 March 2020.
It is considered that from July no untaxed travel expenses may be paid for working from home. This applies both to journeys made by public transport and to the untaxed fee of 19 cents per kilometer. As an employer, it is also allowed to reimburse more, but payroll taxes must be withheld.
36 weeks or 128 days to the office
Even after 1 July, a fixed reimbursement of travel costs remains possible if there is demonstrably 36 weeks or 128 days a year travel to the office. If your employee does not meet this requirement, only the kilometres actually travelled will be reimbursed untaxed. Since the changes may mean that travel kilometres need to be tracked, it is wise to discuss this early.