Employees who work remotely enjoy the same rights as employees who work on company premises. This means that employers can reimburse professional expenses incurred by employees who work remotely.
In November 2020, article 3.1.5 of the ANI stipulates that: "The principle that expenses incurred by an employee in connection with the performance of his employment contract must be borne by the employer applies to all work situations. As such, it is the responsibility of the company to cover the expenses incurred by the employee for the needs of his professional activity and in the interest of the company, after validation by the employer", provided that the employer's validation is interpreted as being prior to, and not subsequent to, the employee incurring the expenses.
On April 13, 2021, the ANI was extended, and its article 3.1-5 stipulates that it is up to the company " to cover the expenses incurred by the employee for the needs of his professional activity and in the interest of the company, after validation by the employer. The choice of methods for covering professional expenses may, where appropriate, be the subject of social dialogue within the company ".
Expenses incurred by telecommuting employees can in fact be considered as expenses incurred for the needs of their professional activity. Covering these expenses is advantageous for the company, as part of the cost is tax-exempt.
The employer may therefore bear some of the costs associated with teleworking, in the form of a reimbursement of actual expenses or a teleworking allowance.
How do you pay your employees their teleworking allowance?
There are two ways in which the employer can reimburse the employee's telework-related expenses:
- Reimbursement for each expense incurred;
- In the form of a monthly lump sum payment.
How to calculate the telework allowance?
Reimbursement of teleworking expenses is exempt from social security contributions and may be made on the basis of actual expenses (upon presentation of supporting documents) or through the payment of a lump sum allowance. The maximum amount exempt from this allowance varies depending on the number of days teleworked by the employee and whether or not there is a collective agreement.
Flat-rate allowance provided for in a collective agreement:
• €13.20 per month for one day of teleworking per week.
• €3.30 per day, up to a limit of €72.60 per month.
Flat-rate allowance in the absence of a collective agreement:
• €11.00 per month for one day of teleworking per week (e.g., an employee who teleworks two days per week is eligible for an allowance of €22 per month)
• €2.70 per day, up to a maximum of €59.40 per month.
The daily allowance is recommended when the number of days teleworked varies from week to week.
Teleworking allowance: which expenses are eligible for exemption?
Expenses incurred by teleworking employees are considered as business expenses and can be presented in three categories:
- fixed and variable costs related to the provision of private premises for professional use;
- costs related to the adaptation of a specific room;
- the cost of computer equipment, connections and various supplies.
Other business expenses may be allowed, provided that the employer can demonstrate that they are business expenses related to telework.
If the employer reimburses the expenses incurred by his employees in excess of the amount set by Urssaf, the exemption from social security contributions may be allowed subject to proof of the expenses actually incurred by the employee.
Here are some examples of professional expenses related to teleworking that may be eligible for this exemption:
• Telephone and/or internet subscription
• Work-related furniture: desk, office chair, footrest, desk lamp, shelves, storage furniture, etc.
• Computer equipment: computer, monitor, mouse, keyboard, headphones, headset, mouse pad, printer, consumables (paper, ink cartridges, etc.)
Worklife telework allowance
The Worklife solution allows companies to improve the conditions of telework for their employees. The Worklife card simplifies the implementation of the telework allowance:
- The company allocates a lump sum and finances between 50% and 100% of the expenses incurred by the employees;
- Employees pay for their office supplies directly with their Worklife card;
- The distribution of the employer's share and the employee's share is done instantly at the time of payment;
- No more receipts to manage! Worklife provides one certificate per month for all teleworking expenses, valid in the event of an audit.
