Subsistence allowances in Belgium
Subsistence allowances that you, as an employer, allocate to your employees for business trips in Belgium are a non-taxable reimbursement of the employer's own expenses. Obviously, certain conditions must be met and the compensation must not exceed similar allowances allocated by the state to their workforce.
As of 1 September the daily flat-rate allowance for meal expenses has been increased to 19.22 euro. This daily allowance can be allocated for a maximum of 16 days. The additional daily flat-rate allowance for accommodation costs, i.e. housing costs, also increased to 144.16 euro per night from 1 September 2022.
Home working allowance
A comprehensive circular was published in February 2021 concerning the fiscal management of employer contributions for home-based work. This circular allows you as an employer to allocate a flat-rate office allowance, up to a specific maximum amount each month, to your employees who spend a substantial part of their working hours working from home on a structured and regular basis. This maximum amount is in line with the amount accepted by the RSZ (Belgian NSSO - National Social Security Office). With effect from 1 September 2022 the maximum monthly amount will be 142.95 euro. Read more about the home working allowance.
If you would like further information on the conditions attached to the allocation of these flat-rate allowances, please feel free to contact us.