Valid from 1 July 2026
If you work at home for a day, you are entitled to a working from home allowance of €2 per day. This allowance does not apply to on-call workers, student assistants, students, freelancers and other staff without an employment contract including PhD candidates funded by grants.
Calculation
The working from home allowance of €2 per day will be transferred from the claims system to the allocation system. In accordance with tax regulations in the Netherlands, the assumption is that you work 214 days per year. Therefore, the monthly fixed working from home allowance on a full-time basis is: 214 days x €2 divided by 12 months = €35.66 per month. That amounts to €7.13 per month if you work from home one day a week. The travel allowance and home-working allowance continue to be paid during holidays, as the calculation of 214 working days per year takes account of holidays and public holidays.
Permanently change pattern
If your working from home/travel pattern changes permanently, please update this in BASS by the 1st of the following month at the latest. Examples include working more or fewer hours, or using a different mode of transport.