The exemption will apply either to actual costs or to flat-rate allowances, but in the latter case it will be limited to 2.50 euros per day of teleworking, or 550 euros for the year at most.
Allowances paid by employers for teleworking from home in 2020 will be tax exempt, reports FranceInfo. This announcement was made on Tuesday March 2 by the Minister of the Economy, Bruno Le Maire, and the Minister Delegate in charge of Public Accounts, Olivier Dussopt.
Covid-19 requires, teleworking is encouraged by the government and has led “a large number of employees to incur, for the first time, professional expenses made necessary by this unprecedented organization of work”, explained the Ministry of Finance. Therefore, the amount of taxable income pre-filled on the tax return for 2020 “should not, in principle, include such allowances”.
The ministry also indicates that “running costs generally required for the exercise of the profession” such as “travel costs between home and place of work and catering costs”, are not affected by this exemption. taxes. The national interprofessional agreement (ANI) of November 2020 validated that the employer had to bear the costs related to teleworking but this right to reimbursement of expenses is not automatic and must be the subject of negotiation at the within companies.