But since the corona crisis, a large proportion of people work from home. In the past, it was possible for the employer to pay a fixed travel allowance if employees would have to travel 60% or more of the time to come to work.
WORKING FROM HOME BENEFIT FREE
The kilometers that the employee has to make a detour for this purpose can’t be reimbursed free of tax in that case. If the employee organizes the carpooling himself with a colleague, then each colleague or employee can receive an allowance of € 0.19 per kilometer.
WORKING FROM HOME BENEFIT DRIVER
This includes the kilometers that the driver makes a detour. If you organize carpooling, you may reimburse the driver € 0.19 per kilometer.
For this maximum kilometerage it does not matter which means of transport the employee uses. If the employee travels to work by his own transportation, you can reimburse a maximum of € 0.19 per kilometer without having to withhold taxes. It is important to know whether the employee uses his own transport, uses public transport or is carpooling with colleagues. What is the maximum travel allowance that I can pay as an employer? If that is the case, you must reimburse travel expenses as an employer. The employee is only entitled to it if there are agreements about this in the collective labour agreement, employment contract or company regulations. Nowhere in the law is stated that an employee is entitled to a travel allowance. Is an employee entitled to a travel allowance? You can choose to reimburse travel expenses per trip or to pay a fixed travel allowance. You can also pay an allowance for business travel. Do your employees travel to work by car or public transport? Then you can often reimburse the costs incurred by these employees as commuting expenses.
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