As a result of the coronavirus crisis, people in the Netherlands are working from home wherever possible. However, it has recently been announced that a fixed travel allowance for commuting between home and work can continue to be paid untaxed in the normal way.
Fixed travel allowance
Because of the administrative burden, many employers opt to calculate travel expenses for commuting between home and work on the basis of a fixed method. In such a case, for employees who generally travel to a permanent place of work the allowance must be based on 214 working days a year. Holidays, absences due to sickness, etc. are already taken into account in this figure.
You are allowed to apply this method if the employee is likely to travel to this permanent place of work for 36 weeks or more per year.
The fixed travel allowance is then calculated by multiplying the number of kilometres travelled from home to work and back by 214. A maximum of € 0.19/km may be reimbursed for this number of kilometres. You divide this amount by 12 to calculate the monthly amount.
The allowance is applied on a pro-rata basis for part-time workers.
At home due to coronavirus
For an employee who is working from home due to the coronavirus, you can continue to pay the allowance untaxed in the normal way. This was recently confirmed in a decision of the Ministry of Finance.
In the case of employees who live more than 75 kilometres from their place of work, the allowance paid must be recalculated after the end of the year based on the actual number of kilometres travelled. However, for the period during which he or she works from home you can continue to rely on the assumed facts on which the allowance was based.
Not for travel expenses reimbursed on the basis of an itemised claim
If you reimburse travel expenses on the basis of an itemised claim, the relaxation of the rules does not apply. The relaxation is only applicable to fixed travel allowances.