how to deduct 687 euros of teleworking expenses on your income tax return

Compensation received by employees to compensate for their costs related to teleworking are exempt from income tax up to a limit of 57.20 euros per month, or 687 euros per year at most. Here is the procedure to follow.

Once again, the amounts paid by companies to compensate their employees for teleworking 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 put in place allowances to offset these costs, in the form of allowances, lump sum reimbursements or reimbursement of actual costs. All these allowances are affected by the exemption measure, but with limits: 2.60 euros per day, 57.20 euros per month. Over 12 months, this amounts to precisely 686.4 euros. This amount is slightly higher than that set last year: 2.50 euros per day, 55 euros per month.

Teleworking: what your employer must cover

The tax authorities provide some examples of allowances or reimbursements of expenses by the employer in document n2041 GP which specifies the nature and amount of professional expenses linked to teleworking likely to be withheld:

• 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 (notch, storage box, chair, table);
• reimbursement of the electrical diagnosis of the home for teleworking from home…

The fixed amounts above therefore also apply to the declarations of employees who have opted for the deduction of real expenses. If it is advantageous for them, they also retain the possibility of deducting the exact amount of their professional expenses linked to teleworking. as a practical rule, the employee who opts for the deduction of real expenses can deduct all of their professional expenses (including those linked to teleworking), provided that you add your gross taxable income to the amount of allowances paid by your employer to cover your home teleworking costs, specifies the tax authorities.

Calculate the number of teleworking 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 considered, where applicable.

The application of this fixed price does not exempt the employee from having to precisely justify the need to incur these costs for the needs of his professional activity carried out in the form of teleworking as well as the reality of the commitment of these costs during the period. The tax year concerned, specifies the tax authorities.