When travelling by private transport, carpooling or public transport, your employer can give a maximum of € 0.19-kilometre allowance. When travelling by public transport, your employer can also reimburse the actual costs incurred.
Tax-free reimbursement of own transport
Do you travel to work by private transport? Then your employer can reimburse you a maximum of € 0.19 per kilometre free of tax. It does not matter which means of transport you use for this maximum mileage allowance.
If your employer reimburses a higher travel allowance, the part above € 0.19 per kilometre counts as wages. Your employer must withhold payroll taxes on this.
Tax-free public transport allowance
Do you use public transport to go to work? Then your employer can choose between tax-free reimbursement of:
- the actual travel costs incurred;
- the number of kilometres made up to a maximum of € 0.19 per kilometre.
Carpool mileage allowance
If your employer organises carpooling, he may reimburse the driver € 0.19 per kilometre. This includes the kilometres the driver detours.
Do you organise carpooling with your colleagues? Then every colleague or employee can receive a reimbursement of € 0.19 per kilometre. In that case, you cannot be reimbursed for the kilometres you have to detour for this purpose free of taxation.
Compensation for substance-related occupational diseases
Have you become ill because you have worked with hazardous substances? Then from 1 January, you can apply for a one-off allowance via the Compensation Scheme for Substance-related Occupational Diseases (TSB). The scheme includes occupational diseases such as lung cancer due to asbestos, allergic asthma and painter’s disease.
For Eindhoven News: Beena Arunraj
