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Business Expenses
Reimbursement of telework costs: what scale in 2025?
Publié le 13 février 2025 - Directorate for Legal and Administrative Information (Prime Minister)
The ceilings for the fixed telework allowance have been updated. This allowance, paid by the employer to the teleworker, is exempt from contributions and social contributions.
An employee who teleworks shall enjoy the same rights as an employee working on the premises of the company. Thus, the employer can reimburse the employee's professional costs incurred in teleworking.
This reimbursement covers expenses related to the cost of hardware, software, subscriptions and tools.
The Urssaf identifies 3 categories of expenditure:
- the fixed and variable costs related to the provision of a private premises for professional use ;
- the computer equipment, connection and miscellaneous supplies ;
- the costs related to the adaptation of a specific premises (includes expenditure on the acquisition of furniture and computer equipment).
The new 2025 telework flat-rate benefit limits
Teleworking expenses may be reimbursed by means of a lump-sum allowance which is exempt from social contributions and contributions.
The amount of this allowance varies according to the number of days teleworked by the employee and the existence of a collective agreement.
Amount of the fixed telework allowance in the absence of a collective agreement
Method of payment | Maximum amount of the teleworking flat-rate allowance exempt from social contributions |
Allocation set per day | €2.70, up to €59.40 per month |
Allowance per month (based on number of teleworked days per week) | €10.90 for a day of telework |
Example :
An employee working 2 days a week may receive an allowance of €21.80 per month to cover expenses, without proof.
Amount of the fixed telework allowance provided for in a collective agreement
Ceilings are also set for the fixed teleworking allowance provided for in a collective agreement. These may be:
- a collective agreement in the sector;
- a group agreement;
- a professional or interprofessional agreement.
Method of payment | Maximum amount of the teleworking flat-rate allowance exempt from social contributions |
Allocation set per day | €3.25, up to €71.50 per month |
Allowance per month (based on number of teleworked days per week) | €13 for a day of telework |
FYI
The Urssaf states that if the ceilings are exceeded, the exemption from social contributions and social contributions will be granted only if supporting documents are provided during the checks.