Scheme 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.
Under the new reimbursement system, travel and telecommuting allowances continue to be paid during vacations. In the event of absence due to illness, travel and telecommuting allowances will continue to be paid for the current calendar month and the following calendar month. After recovery, the allowances will resume on the first day of the month following the month of recovery.