The government has chosen to renew the tax rules put in place in 2020, at the height of the pandemic: the costs related to teleworking will again be partially exempt from income tax this year. These allowances, paid by employers, are used to cover costs when working from home to pay for internet subscription, electricity, supplies, heating.
This tax exemption is however capped by Bercy: the aid paid by the employer escapes taxation when it does not exceed 580 euros per year. The employees concerned will have nothing to do when completing their 2022 tax return. It is the employers who must send the refunds or allowances they have paid to the tax authorities. Also note that if you are at the actual expense, you can benefit from the measure by presenting supporting documents.
A minority of teleworkers are concerned. She receives an allowance or assistance from their employer, because it is not an obligation. It is mainly large companies that compensate their employees who telework. It is less frequent in SMEs and VSEs, moreover, according to INSEE, in companies with fewer than 10 employees, barely 9% of employees worked from home last year, compared to 36% in large corporations. We also recall that only a third of the positions can be teleworked. Teleworking is above all a practice reserved for executives. It is almost non-existent among employees, workers, fixed-term contracts or temporary workers. It is also much more widespread in large cities and in Paris than in small towns. And on average, last year, according to INSEE, one in five employees worked remotely.
The habit has been taken and according to the association of HRDs, we will pass “from telework undergone to telework chosen”. During this pandemic, however, many companies have signed telework agreements. They will therefore continue, often up to two days a week. But, in recent days, a trend has appeared: with the soaring price of gasoline, more and more employees who can are asking to telecommute to limit their fuel expenses.