The allowances paid by employers for teleworking from home in 2020 will be tax exempt, announced the Ministers of the Economy Bruno Le Maire and Public Accounts Olivier Dussopt on Tuesday.
The exemption will apply either to actual costs or to flat-rate allowances, but in the latter case it will be limited to 2.50 euros per day of teleworking, or 550 euros for the year at most, said the ministry of ‘Economy in a press release.
Teleworking encouraged for nearly a year
Teleworking is encouraged by the government to fight against the spread of the Covid-19 epidemic, which has led “a large number of employees to incur, for the first time, professional expenses made necessary by this unprecedented organization of work », Explains the ministry.
As a consequence of this measure, the amount of taxable income pre-filled on the tax return for 2020 “should not, in principle, include such allowances”.
Travel and catering costs not concerned
The ministry specifies that “running costs generally required for the exercise of the profession” such as “travel costs between home and place of work and catering costs” are not affected by this tax exemption.
The 2005 national inter-professional agreement (ANI) on telework provides that “the employer provides, installs and maintains the equipment necessary for teleworking” and also that he “bears, in all cases, the costs directly generated by this work, in particular those related to communications ”.