By Olivier Cheilan |
invest.fr |
|
The government announced this week to renew the income tax exemption for allowances paid by the employer to cover the costs of teleworking. There will be no taxation if you received in 2021 up to €2.50 per day, €55 per month and €580 per year.
Reimbursement of telework expenses remains tax-exempt within a certain limit | Photo credit: Getty images
The General Directorate of Public Finances has confirmed the renewal of the exceptional measures for the tax treatment of professional expenses incurred for telework in 2021. As last year, the allowances paid by the employer to cover the costs of teleworking at home, which can take the form of allowances, lump sum reimbursements or even reimbursements of actual expenses, are exempt from tax. on income, within the limits of €2.50 per day, 55 € per month and €580 per year. The running costs generally required by the exercise of the profession are not affected and only home teleworking is affected by these exemptions.
Pre-filled declaration
In practice, it is up to employers to identify, in the information they send to the tax authorities, the refunds or allowances that are exempt from income tax. So the amount of pre-filled taxable income that will appear next month on your tax return should not, in principle, include such allowances. You will have to make sure of this by checking the pre-filled amounts against those appearing on your December payslip or on the annual tax certificate issued by the employer.
Real costs
For employees who have opted for the deduction of professional expenses for their real and justified amount, the professional expenses incurred in respect of home teleworking may be deducted at a flat rate up to the same amounts (€2.50 per day, €55 per month and €580 per year), the taxpayer retaining the possibility of deducting them for their exact amount if this is more favorable to him.