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Fixed travel allowance

Fixed travel allowence and work from home

We all still work at home a lot, and it seems that this will not change much in the coming weeks. Working from home means less commuting and that could possibly have consequences for the fixed travel allowance of your staff. What was that again?

Tax-free allowances until April 1, 2021 

December 2020, the Tax Authorities announced that the fixed travel allowance does not need to be adjusted in any case until April 1, 2021 (was February 1). You can therefore apply the existing tax-free allowances for your employees who work from home as a result of the corona pandemic. However, a condition is that this fixed travel allowance has already been awarded by you before 13 March 2020. 

After april 2021

After 1 April, there will be a lot of changes in terms of travel allowance. No tax-free travel expenses may then be paid out for working days from home. The new regulations apply to the tax-free 19 cents per kilometer with your own transport and the reimbursements for travel by public transport. Incidentally, it is allowed to reimburse more, but payroll taxes must be withheld from the excess. 

Still a fixed allowance?

A fixed travel allowance remains possible if your employee demonstrably travels 36 weeks or 128 days per year to the fixed workplace. If employees do not meet this requirement, then a tax-free reimbursement can only be made on the actual trips to the office.

Inform your employees

The changes in travel costs can have significant financial consequences for some employees. It is therefore wise to share the new regulations with your staff at an early stage. Not least because they have to keep track of the kilometers actually traveled. In addition, keep in mind that in some cases it also entails administrative burdens for you, as an employer. For example, it will have to be registered when work is done at home and when at the office.

Bron: Belastingdienst

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