Telework and working from home: allowances and rules for employers

Picture this: one of your employees works from home three days a week. She uses her own desk, her own internet, her own electricity. One day she asks whether any allowance goes with that. You want to do the right thing, but how much are you allowed to pay? Is it even mandatory? And what are the consequences for the NSSO (National Social Security Office) and for taxes?

As an employer in Belgium, there's no getting around it anymore. Telework is no longer a temporary fix, it's a permanent part of how we work. And that brings obligations with it: about allowances, about contracts, about occupational accidents. This article explains what you as an employer need to know about the working-from-home allowance, which rules apply and how to arrange everything correctly.

In short: the flat-rate working-from-home allowance currently comes to 160.99 euro per month (indicative amount, in effect since 1 March 2026, indexed annually). It's free of NSSO contributions and taxes, provided you meet the conditions. On top of that, you can grant additional allowances for internet and personal equipment.

Structural versus occasional telework: what's the difference?

Not all telework is the same in the eyes of the law. Belgium draws a clear distinction between two forms, and that distinction affects your obligations as an employer.

Structural telework

With structural telework, your employee works on a regular basis from home or another location outside the company. Think of a fixed pattern: working from home every Tuesday and Thursday, or three set days a week. This type of telework falls under CLA No. 85 (collective labour agreement), concluded in 2005 by the National Labour Council and later amended by CLA No. 85bis.

What does that involve? As an employer, you have a number of concrete obligations:

• A written agreement or an addendum to the employment contract is mandatory
• You must contribute to the costs the employee incurs (equipment, internet, office expenses)
• The teleworker keeps the same rights as colleagues at the office
• You must set arrangements on availability and working hours

Occasional telework

Occasional telework is exactly what it sounds like: now and then, not structural. Your employee works from home because the plumber is coming, because there's a train strike, or to concentrate on a project. This type falls under the Workable and Agile Work Act of 2017.

The big difference? With occasional telework, you as an employer are not obliged to pay a cost allowance. You may do so, but you don't have to. Nor is an extensive written agreement required, although it's wise to record some basic arrangements.

In practice, these two forms sometimes blur together. Someone who works from home "now and then" but does so every week actually falls under structural telework. The NSSO looks at the real pattern, not at what you call it.

The working-from-home allowance: how much can you pay?

This is the key question for most employers. The NSSO and the tax authorities use flat-rate amounts that you can grant free of tax and social contributions. As long as you stay within those limits, the allowance is a net amount for your employee and a deductible cost for you.

The basic flat rate: the office allowance

The basic flat-rate amount for the working-from-home allowance is 160.99 euro per month (amount since 1 March 2026, indicative). This amount is indexed regularly and covers the typical office costs an employee incurs at home:

• Use of office space at home (rent, depreciation)
• Electricity, heating and water
• Office supplies (paper, pens, folders)
• Maintenance and minor repairs
• Home insurance (proportionally)

This amount applies to both full-time and part-time employees. That's a common misconception: someone who works four days a week and does two of those from home can also receive the full allowance.

Additional allowances on top of the flat rate

Besides the basic flat rate, you as an employer can grant further allowances, likewise free of NSSO and taxes:

• Private internet connection: up to 20 euro per month for the professional use of the employee's own internet connection
• Own computer with peripherals: up to 20 euro per month if the employee uses a private computer for work
• Second screen, printer or scanner: up to 10 euro per month per device

In total, then, you can reimburse up to roughly 161 to 211 euro per month (indicative) tax-free, depending on the situation. That's a nice extra-legal benefit without driving up your wage cost. Want to know exactly what the impact is on your total staff costs? Then take a look at our guide on calculating wage cost.

Conditions for keeping the allowance tax-free

The NSSO and the tax authorities set clear conditions. If you don't meet them, the allowance is treated as salary and you pay social contributions and taxes on it.

The main conditions:

• The employee must telework structurally and regularly, which comes down to the equivalent of at least one working day per week, assessed on a monthly basis
• There must be a written agreement governing the telework
• The allowance must be flat-rate (a fixed monthly amount, not based on actual costs)
• You may not combine the flat rate with reimbursement of actual office costs

That last point is important. You choose either the flat rate or reimbursement based on supporting documents. Combining them is not allowed, because then you risk a reclassification by the NSSO.

The telework agreement: what must it contain?

A handshake won't do. For structural telework, the legislation requires a written agreement, either in the employment contract itself or as an addendum. And that agreement must cover a number of things by law.

Mandatory provisions

The telework agreement contains at least:

• The frequency of the telework (which days, how many days per week)
• The place where the telework is performed (home address or another location)
• The periods during which the teleworker must be reachable and through which channels
• The allowances or cost arrangements that apply
• The conditions for returning to the company premises
• Arrangements on the equipment made available
• Who is responsible for technical support

Practical tips for the agreement

State the workplace explicitly. That's not just a formality. In the event of an occupational accident (more on that later), the registered workplace plays a crucial role in recognition. If your employee falls on the stairs to the home office at the address stated in the agreement, that's potentially an occupational accident. If that same person works from a café that's recorded nowhere, it becomes a lot trickier.

Want to know more about the formalities around employment contracts in Belgium? We've written an extensive guide on the subject.

Equipment and materials: who pays for what?

With structural telework, the employer is obliged to provide, install and maintain the necessary equipment. The law is fairly clear on this: if you expect someone to work from home, you provide the means.

In concrete terms, this usually involves:

• Laptop or desktop computer
• Screen (possibly a second screen)
• Keyboard and mouse
• Headset for video meetings
• Possibly an ergonomic office chair

Does the employee provide their own equipment? Then you compensate that through the additional flat rates (20 euro per month for the computer, 10 euro for an extra screen). It's best to make that choice in advance and record it in the telework agreement.

Please note: the costs for communication and internet connection are also the employer's responsibility. That can be handled through the flat rate of 20 euro per month for the internet connection.

Occupational accidents during telework: are you covered?

A common concern, both for employers and employees. The short answer: yes, teleworkers are covered by occupational accident insurance. But the rules are more specific than you might think.

The legal presumption

Since the law amendment of 21 November 2018, there is a presumption that an accident during telework is an occupational accident, provided two conditions are met:

• The accident happens at the workplace set out in writing (in the telework agreement or elsewhere)
• The accident takes place during the working hours agreed in writing

If there are no written arrangements on place and hours, then the work schedule normally applying in the company is used as a reference, along with the teleworker's home as the standard workplace.

Commuting on telework days

This is where it gets interesting. Teleworkers enjoy the same protection for the trip from home to childcare or school, and back. Do you fall on your way to pick up your child from daycare on a telework day? That falls under occupational accident insurance, just as on a regular working day.

But a quick trip to the bakery on your lunch break? That's a different story. The usual rules on occupational accidents on the way to and from work don't automatically apply here.

What can you do as an employer?

Make sure your occupational accident insurance explicitly covers telework. Most Belgian insurers now do this as standard, but check it. And even more importantly: make sure the workplace and working hours are recorded in writing. That makes the difference between a smooth recognition and a drawn-out dispute with the insurer.

The right to disconnect: the limits of availability

Since 1 April 2023, employers with 20 or more employees must make formal arrangements about the right to disconnect. That obligation comes from the Labour Deal and is particularly relevant in a telework context. Because when your office is also your living room, the line between work and private life blurs fast.

What do you need to arrange?

The right to disconnect means that outside their working hours, employees are not required to be reachable through professional digital means. No answering emails in the evening, no Teams messages on Sunday.

As an employer, you must, through a company-level CLA or an amendment to the work rules, make arrangements about:

• The practical modalities: when may you not contact your employees?
• Guidelines for the use of digital tools that protect rest periods, holidays and private life
• Training and awareness-raising for both employees and managers

If your sector already has a CLA on disconnection that has been declared generally binding, the obligation at company level lapses. But in many sectors such a sectoral CLA is missing, so the ball is in your court as an employer.

Combining disconnection and telework

In the telework agreement, you set the availability hours. That's immediately your anchor for the disconnection arrangements. Combine the two: the hours during which your teleworker must be reachable (telework agreement) and the hours during which no one is required to respond (disconnection). That way you create a clear framework for everyone.

Well-being and ergonomics when working from home

Well-being legislation applies to teleworkers too. As an employer, you're responsible for the working conditions, even when that workplace is a bedroom or an attic room.

Risk analysis

Your prevention advisor must include the risks of telework in the company's risk analysis. Think of:

• Ergonomic risks (poor posture, unsuitable chair or desk)
• Psychosocial risks (isolation, blurring of work and private life, burnout)
• Screen work (lighting, screen height, breaks)

Practical approach

Many employers choose to provide an ergonomic checklist that employees can use to assess their home workspace. Some companies go a step further and offer a budget for an ergonomic chair or a sit-stand desk. That's not a legal requirement, but it is a smart extra-legal benefit that costs little and generates a lot of goodwill.

The payroll processing of such benefits in kind can be complex. A payroll partner like Recruit can help you handle them correctly, so you don't run into surprises during a social inspection.

Tax and social: the impact on payroll calculation

The working-from-home allowance isn't just an amount you transfer. It has consequences for your payroll administration and your social declarations.

NSSO treatment

The flat-rate allowances (office allowance, internet, own PC) are exempt from NSSO contributions, provided you stay within the permitted maximums and the employee genuinely teleworks on a structural basis. You list them on the payslip as an expense allowance, not as salary.

Going above the flat rates? Then the NSSO treats the excess as salary, with all the contributions that entails. That can result in a considerable extra cost. Want to know more about how gross to net is calculated and which contributions come into play? We explain that in a separate article.

Tax treatment

For tax purposes, the FPS Finance follows the same line as the NSSO. The flat-rate allowances are tax-free for the employee and deductible for the employer. The Advance Rulings Service (ruling service) has confirmed this several times.

Do watch out: if your employees claim both a working-from-home allowance and a flat-rate deduction of professional expenses, overlap can arise. In most cases this isn't a problem because the employer pays the allowance and the employee then no longer deducts their own professional expenses for those same costs.

Mention on the payslip

The working-from-home allowance appears on the payslip under the heading "costs proper to the employer". That's the technical term for expense allowances that are not considered salary. Make sure your payroll software processes this correctly, because an incorrect entry can lead to discussions during an inspection.

At Recruit, expense allowances are automatically booked correctly according to the applicable NSSO instructions, so you can be sure your social documents are accurate.

Frequently asked questions about the working-from-home allowance

Do I have to pay a working-from-home allowance if my employee only works from home one day a week?

Yes. As long as it's structural (every week, on a regular basis), you have the right to grant the full flat-rate allowance. The NSSO makes no distinction based on the number of telework days, as long as the equivalent of at least one working day per week is reached.

Can a part-time employee also receive the full allowance?

Yes. The flat-rate working-from-home allowance is not prorated based on the working arrangement. A part-time employee who teleworks regularly is entitled to the same flat rate as a full-time colleague.

What if my employee wants to telework from abroad?

That's a more complex situation with consequences for social security and taxes. Within the EU, specific rules apply (the multi-state workers rule). Consult a specialist before you agree to it. The working-from-home allowance described in this article applies to telework from Belgium.

Do I have to pay an allowance for occasional telework?

No. With occasional telework there's no legal obligation to reimburse costs. You may do so, but the NSSO then expects you to be able to demonstrate that these are actual costs. The flat-rate system doesn't apply here.

Can the working-from-home allowance be combined with other benefits?

Yes. The working-from-home allowance is separate from other extra-legal benefits such as meal vouchers, a company car or group insurance. It's an expense allowance, not a benefit in the strict sense.

Conclusion

Arranging telework as an employer is about more than just paying a working-from-home allowance. It's about a coherent whole: a correct telework agreement, clear arrangements on availability and disconnection, occupational accident insurance that covers telework, and payroll processing that books all allowances correctly.

The flat-rate working-from-home allowance of 160.99 euro per month (indicative amount, since 1 March 2026) offers a simple and tax-efficient way to compensate your teleworkers. Add the additional flat rates for internet and personal equipment, and you offer an attractive package without your wage cost exploding.

Take the time to put your telework policy on paper. It protects not only your employees, but also yourself. In the event of an NSSO inspection or an occupational accident, a well-documented policy makes the difference.

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How Recruit helps you with this

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With Recruit:

• Contracts in under 60 seconds: Create trial and temporary contracts without hassle
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• 24/7 personal support: Always a dedicated contact who knows your company
• No fixed monthly costs: Pay only for what you use

Try Recruit or get in touch with our HR experts for tailored advice.

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The information in this article is purely informative and does not replace professional legal or accounting advice. Labour legislation changes regularly. Always consult the current legislation or contact an HR expert for advice tailored to your situation. Please note: the rules may differ per Joint Committee and sector. Amounts in this article are indicative and based on the most recent data available (2026). Always check the current NSSO instructions for the applicable flat rates.