Teleworking: a tax exemption for professional expenses – economieMatin

The many French people who had to switch to telework last year will benefit from a tax exemption on their professional expenses, confirmed the Ministry of the Economy.

Bercy will exempt from tax the professional expenses obtained by the French who spent all or part of the last year at home to work. In detail, the exemption concerns actual costs or lump-sum allowances paid by employers for teleworking. In the latter case, that of flat-rate allowances, there is a ceiling: 2.50 euros per day of homework, i.e. a maximum of 550 euros for the year that can be deducted from the amount of taxable income for 2020. Please note, the 2020 tax return will not present these allowances or real costs: it is up to the taxpayer to do the calculation himself.

Employer’s obligations

An international national agreement dating back to 2005 stipulates that the employer must provide the teleworking employee with all the capacities to accomplish his professional missions: he must in particular provide him with the equipment necessary for teleworking, as well as installation and maintenance. In addition, he must also undertake to cover, in all cases, the costs directly generated by this work, in particular those related to communications.

New work organization

The government strongly encouraged teleworking last year to stem the spread of Covid-19. A large number of employees incurred professional expenses for the first time, which was made necessary by this unprecedented organization of work. And since this is a request from the public authorities, the tax exemption went without saying, so the details remained to be known. On the other hand, the ministry specifies that the current expenses generally required by the exercise of the profession, such as the expenses of travel between the place of work and the residence, or the expenses of restoration, are not concerned by the exemption.