Reimbursement for employees working from home

This information is provided by

Netherlands Enterprise Agency, RVO

Effective date: 1 January 2022

What changes?

Are you an employer? And do your employees incur costs because they are working from home? The cabinet will introduce a specific tax exemption for these home office costs as of 1 January 2022.

This allows you to reimburse your employees for home office costs tax-free. This means that you do not have to withhold any payroll taxes on this amount.

The specific exemption will apply to reimbursements of a maximum of €2 per home office day. The exemption also applies if your employee works from home part of the day.

For whom?

  • entrepreneurs with employees that work from home

When?

This change enters into effect on 1 January 2022.

This article is related to:

This information is provided by

Netherlands Enterprise Agency, RVO