The government has extended the emergency corona measure for the untaxed travel allowance until July 1, 2021. As an employer, up to July 1, 2021 you can now continue to allocate the current flat-rate travel allowance to your employees, even if they no longer (fully) incur these travel expenses due to working from home. This was set out in a letter from State Secretary Vijlbrief of the Minister of Finance to the House of Representatives. The condition that a flat-rate travel allowance is concerned that was allocated by the employer before March 13, 2020 will also continue to apply.
The government is currently looking into the possibility of introducing a supplementary regulation that would enable employers to also reimburse work-from-home costs for which no targeted exemption yet exists. This regulation would supplement possibilities already existing to reimburse specific work-from-home costs such as working conditions service provisions and ICT-resources untaxed. The supplementary regulation will probably not be introduced before the end of the year. For 2021, the tax-free margin in the WKR (work-related expenses scheme) has been temporarily increased to 3% on the first € 400,000. As an employer you can use this tax-free margin to reimburse work-from-home costs untaxed.