Work from home allowance - Social security and withholding tax exemption limits

Work from home allowance - Social security and withholding tac exemption limits

Work from home allowance - Social security and withholding tax exemption limits
Ordinance nr. 292-A/2023 (published on 29th September 2023) defines a non-subject amount in social security and withholding tax for the Work from home allowance (remote work). 

The government outlines the exemption of 22 days per month – labour days - (1 euro per day = €0.10/day for its home electricity consumption, €0.40/day for personal internet and €0.50/day for using personal computer or other personal IT equipment).  

The 22 euros can be increased by 50% if the respective Collective Bargaining agreement previews the application of a work from home allowance (33 euros, in this case). 

For more information, feel free to contact our HR team . [email protected]    


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