Professional telework costs: unchanged ceiling for 2024
Established in the first year of the health crisis, the deductibility of telework costs was renewed each year, in response to the generalization of this work organization method. This development has led to specific expenses for the employees concerned, including additional energy or equipment.
In this context, the tax administration confirms for 2024 the derogatory measures applicable to the telework costs at home:
- The allowances paid by the employer to cover these costs remain exempt from income tax, up to a limit of € 2.70 per day of telework, or € 59.40 per month or € 626.40 per year. These sums can take the form of compensation, flat -rate reimbursements or reimbursements of real expenses.
- Employees who have opted for the real expense regime in the treatments and wages category may also retain this daily package of € 2.70 to assess their telework expenses. However, they retain the possibility of deducting their costs for their exact amount, if it is more advantageous to them.
Prérémplie declaration: role of the employer
It is up to the employer to declare telework allowances as exempt in the data transmitted to the tax administration. These amounts are excluded from net taxable remuneration and do not impose any particular approach on the part of the employee at the time of the income declaration.
For the record, the online declaration has been open since April 11, 2025, with limits set to:
- May 22 for zone 1 (departments 1 to 19),
- May 28 for zone 2 (departments 20 to 54),
- June 5 for zone 3 (departments 55 to 976).
The pre -filled amount of taxable remuneration will be outside the exempt allowances. Taxpayers will be able to check this amount by comparing it to the net taxable cumulation mentioned on their last 2024 salary slip.
These details appear in the official brochure ” Declaration of income 2024 – Practical brochure 2025 “, Section” Treatments and wages ».
Source : https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2025/pdf_som/06-traitements_salaires_83a112.pdf#Page=23
