Lump sum allowance for employees working from home – Fast track application and approval procedure

More and more sectors and companies are introducing compulsory homework as a result of the current Corona (Covid-19) crisis and the measures of the National Security Council. Employers who grant a temporary additional home-work allowance to their employees can now also quickly and efficiently obtain confirmation from the tax authorities that the allowance granted qualifies as an employer expense for tax purposes, exempt from tax in the hands of the employee.

To this end, an employer can obtain a straightforward ruling via an accelerated procedure at the Belgian ruling commission. This is a specific, temporary measure that will be introduced to compensate employees for the additional costs incurred whilst working from home during the current Corona (Covid-19) crisis. The compensation must be a lump sum payment of a maximum of EUR 126.94 per month. No distinction must be made between different job categories within the company, but all employees who have to work at home because of the measures against the Covid-19 virus, should receive the same compensation.

When awarding the compensation, employers must observe some ground rules. For example, the employer must submit an application for costs specific to the employer for home work under the government measures for Covid-19, to the ruling committee. Although this may seem cumbersome, the approval procedure takes place under minimal conditions (formal but shortened application, temporary character, no double use,…).