The spread of home office work has an impact, among other issues, on the reimbursement of costs related to commuting by employers.
The government regulation that governs the reimbursement of commuting costs is currently not aligned with the new regulations regarding home office work, which makes the interpretation of cost reimbursements, particularly tax-free reimbursements, difficult in the case of remote work.
Reimbursement of Commuting Costs
According to the relevant government regulation, reimbursement for commuting costs can only be provided in certain cases. The employer reimburses commuting costs to varying degrees, and correctly provided reimbursements are tax-free. There is a distinction between daily commuting and the return trip, which determines the employer's obligations.
Some important definitions:
- Daily commuting: Commuting from a place of residence that is far from the workplace, or traveling to places that cannot be accessed by public transport.
- Return trip: Travel from the workplace to the place of residence, at most once a week.
Amount of Reimbursement:
- Public transport: At least 86% of the cost of the ticket or pass, but no more than the full price.
- Use of personal vehicle: 15 HUF/km based on the distance between the workplace and the place of residence.
It is important to note that any reimbursement exceeding or differing from the amounts specified in the regulation is considered taxable income.
The Impact of Home Office on Reimbursement
The biggest question in the case of home office is what constitutes the place of work. Since, according to the legal provisions, reimbursement can only be given for commuting between the workplace and the place of residence, home office does not fall into this category. The regulation governing commuting rules has not yet been adapted to the new legal requirements regarding home office, which makes the interpretation of reimbursements uncertain.
Handling Reimbursement for Different Work Arrangements:
| Working Arrangement | Exclusively working from home | Partially working from home, partially working in the office |
| Daily commuting by public transport outside the administrative boundary | No reimbursement is allowed, as the office is not the place of work. | Reimbursement allowed! – If the employee needs to go to the office, reimbursement can be made according to the rules for business trips, as the place of work is the employee's home. |
| Daily commuting by personal vehicle outside the administrative boundary or to a workplace not accessible by public transport | No reimbursement is allowed, as the office is not the place of work. | Reimbursement allowed according to the general rules for the days spent working in the office. |
| Return trip | If the home office is the employee's place of residence, the return trip is not applicable. | It is possible that the "home office" is not the employee's place of residence but, for example, a rented apartment. In this case, reimbursement should be provided according to the general rules. No proportionality requirement is stipulated by the regulation. |
Therefore, in the case of home office work, different rules apply to cost reimbursement, especially if the employee works exclusively from home or is partially present in the office. In these cases, the regulation and guidance from the tax authority will assist in the proper interpretation.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
