On 1 July 2021 an addendum (Circular 2021/C/62) was issued to the Circular 2021/C/20 of 26 February 2021 on employer contributions for home office work.
The Circular 2021/C/20 of 26 February 2021 discusses the tax system for employer contributions for home office work. According to this Circular, employers may grant employees who structurally and regularly perform a substantial part of their working hours at home, a fixed office allowance of maximum EUR 129.48 per month (as of 1 April 2020 – previously EUR 126.94).
The maximum amount was increased to EUR 144.31 per month for the months of April, May and June 2021 (footnotes 2 and 8 of Circular 2021/C/20).
On 1 July the government decided to apply this increase as well for the months of July, August and September 2021.
In case of any further questions, please do not hesitate to contact Philip Maertens or reach out to your regular PwC contact persons in this respect.