📍 Compensation - Employee

When you reimburse expenses paid privately by the employee, these are fully deductible: computer, phone, bicycle, internet connection, parking, car wash, home office, representation... In principle, you must be able to justify these expenses with supporting documents.

However, there is a simpler method 🏖️ : flat-rate expense reimbursement. The NSSO describes and evaluates these expenses each year (see the NSSO website). This way, everyone saves time — no need to submit an expense report for every minor purchase.

Good news: this flat-rate reimbursement is deductible for the business/company, is not subject to NSSO contributions, and is not taxed in the hands of the employee!

💡 Even when using the flat rates accepted by the NSSO for employees, you must still be able to justify the amounts of these flat rates.