With the rise of remote working, more and more employees are taking advantage of the flexibility of working from home. A new working method which is, however, not free of costs. In this context, employees can benefit from compensation to cover these.
Teleworking allowance, kézako?
This is a big unknown for many workers involved in teleworking. This financial allowance paid to employees helps offset professional expenses incurred when working from home. It covers various needs such as the use of a work space, the purchase or maintenance of computer equipment, expenses related to the Internet connection, as well as the acquisition of office supplies such as paper or cartridges. of ink.
Is this payment obligatory for the employer?
The employer is not legally required to pay teleworking compensation, but is responsible for covering specific professional costs related to the professional activity, as stipulated in the employment contract. However, it is strongly encouraged to pay this compensation, especially since a collective company or sector agreement is likely to require its payment, determine its amount and its terms. Please also note that teleworking employees benefit from the same benefits, such as meal vouchers, as employees working on site.
How to assess the costs that could result in compensation?
To assess the costs eligible for teleworking compensation, it is strongly recommended to act in advance. The employer must normally provide, install and maintain all equipment necessary for remote work. However, if the employee uses his own equipment, these costs are considered to be his responsibility. To facilitate this assessment, Urssaf offers guidelines on the estimation of professional expenses, which are exempt from social security contributions.
Thus, to evaluate fixed costs, such as rent, housing tax or even multi-risk insurance, Urssaf recommends considering the share of expenses actually dedicated to professional use, in proportion to the total surface area of the property. main residence. Likewise, for variable costs such as heating or electricity, it is advisable to take into account the share of expenses actually incurred for the premises used for professional purposes.
Regarding expenses for acquiring furniture, such as an ergonomic desk or a desk lamp, if the employer provides the furniture, it should be valued as a benefit in kind based on its residual value. If the furniture is purchased by the employee, partial reimbursement may be considered, up to 50% of actual expenses upon presentation of supporting documents.
Costs related to the adaptation of the premises, such as fitting out work, can be excluded from the contribution base upon presentation of the invoice. Likewise, computer equipment and telephone network connection costs can be excluded upon presentation of supporting documents.
How is compensation paid?
To pay teleworking compensation, the employer has two options: a lump sum compensation or reimbursement of actual costs incurred by the employee. Whether by a unilateral decision or by a collective agreement with the social partners, the conditions of allocation and the amount must be clearly defined, as well as any supporting documents to be provided. The amount of this compensation is freely set by the employer or by the collective agreement, but it is subject to a ceiling to benefit from exemptions from social charges.
Exemptions in the event of payment of teleworking compensation
When it comes to compensating teleworking, there are many options, but be careful with the ceilings. Employers can pay up to 59.40 euros per month per employee, but beyond that, social charges come to the party. If the employee’s costs are well justified and no collective agreement is in place, exemptions from social security contributions are applicable, capped at 2.70 euros per day, or 10.40 euros per month for one day of weekly teleworking for example, up to 59.40 euros per month. Note that this compensation is even exempt from income tax if it remains within these limits. So, teleworkers, keep an eye on your expenses.