Homeworking allowance
Anyone working from home regularly and structurally can receive a flat office allowance from the employer, free of social security and tax: at most 160.99 euros per month from 1 March 2026 (157.83 euros through February 2026). It covers heating, electricity and office costs.
When are you entitled to it?
The allowance is not a legal obligation but a maximum accepted by the social security office and the tax authorities: your employer decides whether and how much to grant, often laid down in a teleworking policy or agreement. The condition for the full flat rate is structural and regular homeworking, in practice the equivalent of at least one working day per week. The amount is indexed like civil service allowances, hence the jumps (157.83 to 160.99 euros on 1 March 2026).
What can come on top?
Besides the office flat rate, the social security office accepts separate flat rates for professional use of your own internet connection and your own computer (each 20 euros per month), or a second screen and peripherals. These come on top of the office allowance, as long as your employer does not reimburse the same costs twice (for example providing a company laptop and still paying a PC allowance).
For whom in industry?
On the line or in the workshop there is little teleworking, but planners, supply chain planners, project engineers, quality engineers and draughtsmen often work hybrid. For them the allowance is a full net component of the package: 160.99 euros net per month corresponds to several thousand euros of gross raise per year. Ask about it in pay negotiations if you structurally work partly from home.
Frequently asked questions
Is the homeworking allowance mandatory?
No, the law only requires that with structural teleworking the employer provides or reimburses the necessary equipment and connections (collective agreement 85). The 160.99 euro flat rate is the maximum that can be tax-free, not what must be paid. Many companies grant less or nothing; it is thus a negotiating point.
Can I deduct homeworking costs if I get no allowance?
Only if you prove your actual professional expenses in your tax return instead of the standard allowance, which only pays off with high costs. For most employees the standard allowance is more favourable. An employer allowance is by far the most attractive route.
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