Faced with the generalization of telework, exceptional measures were put in place in 2021 to allow employees to take into account the costs generated by telework for the taxation of their 2020 income. The government has just announced that this measure was renewed for 2021 income tax.
What does it consist of? It provides that the allowances paid by employers to their employees to cover their teleworking costs, whether they take the form of allowances, lump-sum reimbursements or reimbursements of actual expenses, are exempt from income tax within the limit of 2.50 euros per day, 55 euros per month and 580 euros per year. The only difference with the figures used in 2021: the monthly ceiling corresponds to twenty-two days worked per month compared to twenty days in 2020 and the annual ceiling to two hundred and thirty-two days worked compared to two hundred and twenty in 2020.
Insofar as the amount of the taxable salary is pre-filled, employees will just have to ensure, when validating their tax return in May-June, that this amount does not include, by mistake, that of the allowances received. But there is little risk.
As for employees who opt for the deduction of their actual expenses, they can also retain this flat rate of 2.50 euros per day to deduct their teleworking expenses or retain “their exact amount” if it is more favorable to them, specifies Bercy.
Assuming that they can justify two hundred and thirty-two days of teleworking per year and deduct the maximum authorized (i.e. 580 euros) and that they have not incurred any costs other than those related to teleworking, the advantage provided by this deduction will always be lower than that provided by the flat-rate deduction of 10%, when their annual salary exceeds 5,800 euros.
If they persist in the idea of deducting their actual costs, it will therefore be in their interest to deduct the costs actually incurred: subscription costs (telephone, Internet, etc.), purchases of furniture and computer equipment, costs related to use of the room in which they teleworked: rent, electricity, water, heating, local taxes, home insurance, etc.
And this is where things get complicated.
If we stick to the information document that was published in 2021 by Bercy, the costs related to the use of a room in your home (rent, heating, electricity, etc.) are not deductible in full but at the pro rata of the surface used in a professional capacity in relation to the total surface of the accommodation and in proportion to the time “teleworked” in relation to the total number of hours of the year (estimated at 8,760 hours!).
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