how to deduct 580 euros of teleworking expenses on your tax return

The allowances received by employees to compensate for their costs related to teleworking are exempt from income tax up to a limit of 580 euros. Here is the procedure to follow.

Once again, the sums paid by companies to compensate their employees for telecommuting costs will be exempt from income tax. This provision inaugurated in 2020 aims to ensure that teleworking does not represent a cost for the employee.

Some companies have 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. This amount is the same as that set last year.

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The tax authorities provide some examples of allowances or reimbursements of expenses by the employer:

• annual or monthly lump sum premium;
• reimbursement of the internet subscription or part of this subscription
• flat-rate reimbursement of electricity and internet costs;
• reimbursement of office equipment (screen, storage box, chair, table);
• reimbursement of the electrical diagnosis of the home for home teleworking…

The lump sums above therefore 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. as a practical rule, the employee who opts for the deduction of actual expenses can deduct all of his professional expenses (including those related to teleworking), provided that his gross taxable income is added to the amount of the allowances paid by his employer to cover his home teleworking costs, specifies the tax authorities.

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Calculate the number of teleworked days

Furthermore, when the employee uses actual costs, the costs taken into account must be calculated according to the number of days teleworked and the share of private use of the equipment in question, where applicable.

The application of this lump sum does not exempt the employee from justifying precisely the need to incur these costs for the purposes of his professional activity exercised in the form of teleworking as well as the reality of the commitment of these costs during the work. the tax year concerned, specifies the tax authorities.

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