In a press release published on Wednesday March 9, the Directorate General of Public Finances (DGFiP) announced the renewal of an exceptional measure for the tax treatment of professional expenses. In concrete terms, compensation paid by the employer for teleworking will remain exempt from income tax.
Teleworking, favored to fight against the Covid-19 epidemic, involves expenses for the employee (electricity, heating, Internet connection, etc.).
Two scenarios arise for employees affected by teleworking costs. As a reminder, deductible teleworking costs include communication costs, supplies (ink cartridges, paper, etc.), electricity, water, heating, home insurance and the purchase of furniture or of computer equipment. Indeed, exemption is possible within the limit of €2.50 per day, €55 per month and €580 per year.
If the employee has received an allowance from his employer
First scenario, employers have opted for the payment of allowances which can take the form of allowances, lump-sum reimbursements or reimbursement of actual costs.
It is then up to the employer to inform the tax authorities “refunds or allowances exempt from income tax“, so that they are not included in taxable income.
As a result, the pre-populated amount on the 2022 return on 2021 income should not include these allowances. However, taxpayers are invited to verify, in April 2022, the amounts by comparing them with those of their payslips.
If the employee declares his actual expenses
Second case, the employees opted for the deduction of professional expenses for their real and justified amount. Iteleworking costs can then be deducted at a flat rate up to €580 per year. However, they have the possibility of deducting them for their exact amount when this option is more favourable. In all cases, the taxpayer must carefully keep all the supporting documents (invoices, subscription contract, etc.) which may subsequently be requested by the personal tax department (SIP).
“The terms of application of these measures as well as details on the nature and amount of deduction of costs related to teleworking will soon be specified on the website. impots.gouv.fr“.