Mileage Allowance Netherlands per 2022

September 2021 - Employees who now work from home often still receive a fixed mileage allowance. From January 2022, this is no longer allowed and the fixed fee must be based on their actual travel pattern and days worked in the office.

The introduction of this rule was initially planned in 2021 and has been already 3 times postphoned (initial planning was February 2021 and then July, 2021, October, 2021). Agreements have often been made between employer and employee about a travel allowance. For example for travel expenses home to work and work to home.

Due to the COVID-19, people are working from home as much as possible and they have less (travel) costs. The cabinet has previously decided that due to the Corona crisis, working from home did not affect the allowance but will change this per January 2022. The employer may continue to assume the (travel) pattern on which the compensation was based, but after January 2022 only the actual travel days may still be reimbursed to employees tax-free up to a maximum amount of EUR 0.19 per kilometer. Employees will have to inform the employer when they would have been in the office each month and payroll will calculate based on their actual travel days the correct amount of mileage allowance.

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