{"id":115588,"date":"2024-05-29T11:50:29","date_gmt":"2024-05-29T09:50:29","guid":{"rendered":"https:\/\/colivys.com\/?p=115588"},"modified":"2024-05-29T11:50:45","modified_gmt":"2024-05-29T09:50:45","slug":"tax-remote-workers","status":"publish","type":"post","link":"https:\/\/colivys.com\/en\/blog\/tax-remote-workers\/","title":{"rendered":"The ultimate tax guide for remote workers in 2024"},"content":{"rendered":"\t\t
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If there’s one trend that has emerged since Covid (and no, we’re not talking about TikTok), it’s remote work. You know, the way of working from a distance, outside the traditional office setting. It can be done at home, in cafes, or coworking spaces. Once a necessity, it has now become a norm in professional habits for a few years. It’s also a right enshrined in law, governed by the Labor Code.<\/span><\/i><\/p>\n

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While not all professions can incorporate remote work into their daily routines, nearly half of French employees have made it a professional habit. And to work efficiently at home, isn\u2019t there something to be done? Having internet access and a computer is essential, but creating a suitable environment, as if you were at the office but at home, is also crucial! For this, you have incurred expenses, but be aware that these unforeseen purchases can be deducted from taxes.<\/span><\/i><\/p>\n

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In this article, we’ll help you understand which expenses are tax-deductible, how to declare these expenses, and what role your employer plays in this significant change at the heart of your activity. Let’s dive into everything you need to know about remote work !\u00a0<\/span><\/i><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Understanding deductible expenses for remote working<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Incorporating <\/span>remote work<\/b> into your daily life involves various types of <\/span>expenses<\/b>. While some are immediately obvious, there are others that might not come to mind but are essential. To <\/span>work effectively from home<\/b>, you will need <\/span>suitable furniture<\/b>. Desk, shelves, filing cabinets, chair: if you don\u2019t have a designated space to work from at home, you’ll need to create one and purchase the necessary equipment. You will also need access to an <\/span>internet connection<\/b>, thus requiring an internet subscription and sometimes even a phone line if you didn\u2019t have one before.<\/span><\/p>\n

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But aren\u2019t we missing another element? <\/span>Office supplies<\/b>! Stationery, notebooks, pens, paper, printers are also additional <\/span>expenses <\/b>that can add to the growing list. Finally, you must supplement these with specific yet necessary equipment for the proper execution of your work, such as a second computer monitor or even a laptop, if your employer has not already provided one.<\/span><\/p>\n

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Aren\u2019t we forgetting something? The <\/span>comfort expenses<\/b> that you enjoy daily in your company. Water, electricity, heating, food, tea, coffee: they are essential for the proper functioning of both your brain and body. It’s your fuel, after all! Good news: among these expenses, some can be deductible from <\/span>taxes<\/b>! To help you keep track, here is a brief summary of what can be deducted and declared on taxes\u2026 and what cannot:<\/span><\/p>\n

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Type of fees:<\/b><\/td>\nIncluding:<\/b><\/td>\nDeductible from taxes:<\/b><\/td>\n<\/tr>\n
Communications<\/span><\/td>\nPhone contract<\/span><\/p>\n

Internet contract<\/span><\/td>\n

Yes but 50% if mixed use<\/span><\/td>\n<\/tr>\n
Work specific<\/span><\/td>\nLaptop<\/span><\/p>\n

Computer screen (double screen)<\/span><\/td>\n

Yes<\/span><\/td>\n<\/tr>\n
Furniture<\/span><\/td>\nDesk<\/span><\/p>\n

Ergonomic chair<\/span><\/td>\n

Yes<\/span><\/td>\n<\/tr>\n
Office supplies<\/span><\/td>\nPrinter<\/span><\/p>\n

Paper<\/span><\/p>\n

Ink cartridge<\/span><\/td>\n

Yes<\/span><\/td>\n<\/tr>\n
Comfort supplies<\/span><\/td>\nNotebook<\/span><\/p>\n

Pen<\/span><\/p>\n

Highlighter<\/span><\/td>\n

Yes<\/span><\/td>\n<\/tr>\n
Comfort<\/span><\/td>\nWater<\/span><\/p>\n

Electricity<\/span><\/p>\n

Heat<\/span><\/p>\n

Food (meals, tea, coffee)<\/span><\/td>\n

Yes but 50% if mixed use<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Also know that you can <\/span>deduct<\/b> part of your rent<\/b> if a <\/span>space entirely dedicated <\/b>to your <\/span>remote work<\/b>, such as an office, has been created or rearranged. Whether you’re a <\/span>freelancer<\/b> or an <\/span>employee<\/b>, as long as your job doesn’t require meeting with clients or storing materials, you don’t need to notify your landlord.<\/span><\/p>\n

These deductions can take various forms, which we will explain to you shortly \ud83d\ude09<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Standard deduction vs. Actual expenses<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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You’ve identified the various expenses you’ve incurred to optimize your <\/span>remote work setup<\/b>. Now, it’s time to <\/span>claim tax deductions for these costs<\/b>. You have different options to receive this <\/span>deduction<\/b>:<\/span><\/p>\n

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  • Standard deduction<\/b><\/li>\n<\/ul>\n

    This deduction is automatically applied by the tax authorities on your <\/span>income declaration<\/b>, up to <\/span>10%<\/b>. It’s very useful and advantageous if you’re <\/span>not aware of the actual costs incurred<\/b> or if they are lower than or equal to the automatic deduction.<\/span><\/p>\n

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    • Actual expenses<\/b><\/li>\n<\/ul>\n

      These are <\/span>professional expenses<\/b> applicable to <\/span>remote work<\/b>. If you choose to declare your expenses on an actual basis, you have two options:<\/span><\/p>\n

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      • If you don\u2019t know how much your <\/span>home office<\/b> setup costs or you can’t find the receipts, you can opt for a predefined reimbursement amount. This<\/span> reimbursable amount<\/b> is limited to a maximum of <\/span>\u20ac57.20 per month<\/b>, which is <\/span>\u20ac2.60 per day<\/b> of <\/span>remote work<\/b> performed.<\/span>\n

        <\/span><\/li>\n<\/ul>\n

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        • If you have all the <\/span>receipts <\/b>and the cost of your <\/span>remote work<\/b> in the previous year was higher than \u20ac57 per month, you have another solution. You can <\/span>declare these expenses at their actual cost<\/b>, with proof. Don’t hesitate to be as precise as possible so that the tax authorities can verify the accuracy of your claims. This is the best way to be reimbursed for your expenses at their real value, and that is priceless!<\/span><\/li>\n<\/ul>\n

          To help you better visualize what we’re discussing, and because we know it can be very complicated, let’s take an example. To create a <\/span>remote work <\/b>space at home, you had to equip yourself. A desk, a second computer screen, a mouse and mouse pad, as well as a notebook for your to-do list. All this cost you \u20ac300 because you were budget-conscious.<\/span><\/p>\n

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          • Scenario 1:<\/b> You have all the receipts to cover these \u20ac300 of expenses. They are higher than the deduction that could be granted to you. In this case, do not hesitate to declare your<\/span> expenses on an actual basis<\/b>.<\/span><\/li>\n
          • Scenario 2:<\/b> You have all your receipts but, after calculations, the engaged amount is less than what could be exempted. In this case, it would be more advantageous for you to opt for the standard deduction.<\/span><\/li>\n<\/ul>\n

            Scenario 3:<\/b> You no longer have proof of purchase. You don\u2019t know the actual amount that this setup could have cost you. You\u2019ve inquired, and being an employee with only one day of <\/span>remote work<\/b> per week and paying very little in <\/span>taxes<\/b>, the 10% exemption would not be to your benefit. Then, it might be wiser for you to choose the predefined reimbursement.<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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            Exemptions and allowances for remote working<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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            But financial <\/span>benefits <\/b>from <\/span>remote work<\/b> don\u2019t end there. Indeed, your employer can provide you with an <\/span>allowance specifically made for working remote<\/b>. This sum of money covers <\/span>expenses<\/b> related to the position you hold, according to your employment contract. This allowance is intended to cover costs incurred for purchasing equipment, supplies, or even the provision of a space if stipulated in your contract.<\/span><\/p>\n

            Legally, this <\/span>allowance <\/b>is <\/span>not mandatory<\/b>. However, your employer is required to provide you with the necessary equipment to properly perform your work. Therefore, your employer can decide not to give you a<\/span> remote work allowance <\/b>if you already have everything needed to perform your job from home.<\/span><\/p>\n

            If you receive an <\/span>allowance <\/b>from your employer, it must be listed on your pay slip. The <\/span>amount <\/b>of this <\/span>allowance<\/b> is not discretionary but is set by law:<\/span><\/p>\n

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            • If a c<\/span>ollective agreement<\/b> covers it, it is subject to social contributions. The amount is capped at \u20ac3.25 per <\/span>remote workday<\/b>, up to a maximum of \u20ac71.50 per month.<\/span><\/li>\n
            • If <\/span>no collective agreement<\/b> stipulates this allowance but it has been paid to you, it is exempt from social contributions. You will receive up to \u20ac2.70 per day of <\/span>remote work<\/b>, up to \u20ac59.40 per month.<\/span><\/li>\n<\/ul>\n

              The <\/span>remote work allowance<\/b> is exempt from income <\/span>tax<\/b>. Your employer must still inform the tax authorities so that you are not unnecessarily taxed. If you have incurred <\/span>personal expenses <\/b>related to your <\/span>remote work activity<\/b>, be aware that you should be able to deduct them! If their amount exceeds the allowance received, keep your receipts and deduct them based on the actual expenses.<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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              Tips for declaring remote working expenses<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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              When it’s time to fill out your tax return, knowing which type of deduction you’ve chosen is crucial because everything changes\u2014well, almost everything. Here\u2019s what you need to do based on your choice:<\/span><\/p>\n

              If you opted for the <\/span>automatic 10% deduction<\/b>: Since it’s automatic, you have nothing further to declare.<\/span><\/p>\n

              If you decided to <\/span>declare your actual expenses<\/b>: This is where you need to pay attention. Whether you prefer to deduct them at \u20ac2.50 per day or at their actual cost, you will need to <\/span>specify this on your tax return<\/b>. Here\u2019s how to do it:<\/span><\/p>\n

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              1. Log in at <\/span>impots.gouv.fr<\/b> using your fiscal identification number.<\/span><\/li>\n
              2. Click on \u201c<\/span>Acc\u00e9der \u00e0 la d\u00e9claration en ligne<\/b>\u201d (Access only tax return) to modify your declaration.<\/span><\/li>\n
              3. Navigate to the “<\/span>Traitements, salaires<\/b>” (Wages, Salaries) section.<\/span><\/li>\n
              4. Fill in the <\/span>fields from 1AK to 1DK<\/b> with the <\/span>nature <\/b>and <\/span>amount <\/b>of <\/span>the expenses incurred<\/b>.<\/span><\/li>\n<\/ol>\n

                Once these steps are completed, make sure to <\/span>save your entries<\/b>. Double-check that the amounts entered match the actual expenses incurred. Don\u2019t forget to verify if the <\/span>work allowance <\/b>paid by your employer, if any, hasn’t been mistakenly added to your<\/span> income declaration<\/b>. If it has, be sure to notify them.<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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                Frequently Asked Questions about remote working and taxes<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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                \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"une\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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                \n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tWhat types of remote work expenses are deductible from taxes in 2024 ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t

                Expenses for communication (phone and internet subscriptions), supplies (stationery, printer paper, ink cartridges), or furniture (desk, printer, ergonomic chair, drawers) are deductible from taxes.<\/span><\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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                \n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tHow can I declare remote work expenses on my 2024 tax return ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t

                Providing a step-by-step explanation on how to properly declare these expenses, whether through a standard deduction or actual expenses.<\/span><\/p>\n

                To declare actual expenses on your tax return, you will need your purchase receipts from 2023. Simply log in to your account at impots.gouv.fr and proceed to step 3 to fill in the boxes from 1AK to 1DK. In this section, you can declare all your incurred expenses.<\/span><\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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                \n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tIs there a difference between the standard deduction and declaring actual expenses for remote work ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t

                The standard deduction is automatically made on the income and salaries you have declared. This <\/span>tax relief is set at 10% of the total<\/b>, within a fixed limit. Declaring your<\/span> actual expenses<\/b> is <\/span>capped at \u20ac57 per month<\/b>. If this is not advantageous, and you have receipts for purchases made for <\/span>remote work<\/b>, you can declare the exact amount of each purchased item.<\/span><\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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                \n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tAre remote work allowances paid by my employer taxable ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t

                Whether or not you have incurred <\/span>remote work expenses<\/b>, if your employer pays you an <\/span>allowance<\/b>, it is exempt from income tax. Therefore, there is no need to declare it.<\/span><\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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                \n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tCan I deduct meal and travel expenses if I work remotely ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t

                Meal expenses are only deductible if they are incurred outside the home. In the case of remote work, this is not applicable. Travel expenses, if they are a personal choice by the employee, are not deductible from taxes. Only transport expenses (train, metro, bike subscriptions, etc.) are reimbursed at a minimum of 50%.<\/span><\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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                \n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tHow can I document and justify my remote work expenses for taxes ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t

                The simplest way is to keep all purchase receipts related to remote work. If you have any exchanges or instructions from your employer, keep those as well. They could be useful.<\/span><\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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                \n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tWhat are the recent changes in tax legislation regarding remote work that I should be aware of ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t

                The labor code has been revised since the onset of Covid and the establishment of remote work. Modified in 2023, it includes several articles that govern the use of remote work.<\/span><\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t