The allowances received in 2021 by employees to compensate for their costs related to teleworking will again be exempt from income tax in 2022, up to a limit of 580 euros.
The announcement was expected, the General Directorate of Public Finances (DGFiP) has just made it official in a press release on Wednesday. The sums paid in 2021 by companies to compensate their employees for teleworking costs will be exempt from income tax. As in 2020, year of inauguration of this measure intended to support a promise of the government: telework should not represent a cost for the employee.
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Some companies have thus set up allowances to compensate for these costs, in the form of allowances, lump-sum reimbursements or reimbursement of actual costs. All these allowances are concerned by the exemption measure, but with limits: 2.50euros per day, 55euros per month and 580euros per year (against 550 euros in 2020).
The administration also recalls that it is up to employers to identify, in the information they transmit (…), reimbursements or allowances exempt from income tax, so that they do not appear in taxable income. At the time of their declaration for 2022, from next April 7, employees will be invited to check the amounts declared, by comparing them with their payslips.
The fixed amounts quoted above also apply to the declarations of employees who have opted for the deduction of actual costs. If it is advantageous for them, they also retain the possibility of deducting the exact amount of their professional expenses related to teleworking.
This renewal comes as the use of telework is no longer mandatory, but only recommended, since February 2 last year. The year 2021 was marked by three epidemic waves, in March-April, August and December. According to the Department of Research, Studies and Statistics (Dares), 23% of employees teleworked at least one day a week in December 2021.