December 4, 2023
Commuting and Working from home allowances 2024
The maximum tax free allowance for working from home and for commuting costs will again be increased per 1st January 2024.
From 1st January 2024, the new tax-free maximum will be:
- Commuting allowance - € 0.23 per kilometer
- Working From Home allowance - € 2.35 per day (still to be confirmed by the tax authorities)
While employers are not legally obliged to offer such a reimbursements, depending on how this is stated in your contracts and policies, you may be obliged to increase your employees reimbursement.
- If you state that you reimburse commuting costs and WFH costs to the maximum tax-free amount allowed, then the amounts will need to be adjusted to reflect the changes in 2024.
- If you state that you reimburse commuting costs and WFH costs at a fixed amount (such as € 0.21 per kilometer for commuting), then you are not obliged to adjust the amount for 2024 although you are free to do so.
Additionally, January 2024 may also be a good time to have your other policies and/or Employee Handbook reviewed to check it is still in line with Dutch law so feel free to reach out to our HR or Employment Law team for more information!
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