Tax rules employee working from home
Legislation
The Dutch health and safety standard states that an employer has to provide their employees with an ergonomic work place. This is easier at the office than with everyone working from home. We'll tell you the tax rules for offering a home office to your employees.
Tax rules
Work-related costs scheme (WKR)
With the WKR, you can provide your employees with products tax-free without them being essential. For example, gifts, electronics, gym subscriptions, or Christmas packages.
The total amount per year is limited, the amount that's free to spend. This amount is 3% up to € 400.000 + 1.18% more than € 400.000 of the total payroll per year of all employees together.
Targeted exemption
Some compensated or lent products may qualify within the WKR as 'Targeted Exemption'. The costs that originate from the purchase of these products aren't included in the tax-free allowance. This means that these costs can be provided to an employee tax-fee, as long as these products are necessary for the job (in case of a home office).
This involves:
- A facility according to the health and safety standard (monitor glasses, desk, ergonomic chair, and more), or
- ICT utilities (laptop, smartphone, monitor(s), mouse, keyboard, and more)
Can I get a refund of the VAT on the products my employees order?
As an employer, you can't reclaim the VAT. The employees are the owner of the product they order. They pay the price on the website including the VAT, which is why we can't invoice the VAT separately.
Do you want more information, or are you curious about the options? Request a demo completely free of charge.
Arrange a home office for your employees
How do you, as an employer, make sure that your employees have a good and ergonomic home office? With the Coolblue Home Office Store, it's easy to furnish the home office of your employees. You get a closed and personalized home office portal, and all products, from office furniture, to monitors, are in stock and can be delivered the next day for free. Your employees can order the products themselves, and you'll receive one clear invoice monthly.
You can request a demo today, or discover the possibilities.
