Glasses from the boss? Here's how it will be in 2024

Glasses from the boss. It sounds amazing, but what's the real deal? We will gladly explain it to you, because with 20 years of experience, we have a good idea of what the advantages and disadvantages are.

Here's what it's like in 2024

Monitor work should not endanger anyone's health and safety. Under the Health and Safety Act, every employer is obliged to ensure that employees can do their work safely. A number of rules have been established to protect employees: prior to screen work or when eye complaints arise, employers must offer their employees the opportunity to undergo an eye examination. If it is established that screen glasses can help against the complaints, the employer is required to reimburse the costs of the screen glasses. Employees who need reading glasses and do screen work are entitled to glasses from the boss by default.

Source: Working Conditions Decree Article 5.11 Measures relating to the protection of the eyes and eyesight of workers.

When do you need screen glasses?

• When you spend a lot of time in front of a computer or screen
• When you suffer from dry or tired eyes
  
• In case of headaches or shoulder and neck pain

Are glasses from the boss a health and safety provision?

Yes, monitor glasses are a Health and Safety provision according to article 20.1.9. of the Payroll Tax Manual. Working conditions provisions are subject to a targeted exemption that is not at the expense of your free allowance under the work-related costs scheme.

Are glasses from the boss untaxed?

Yes this is possible, but under certain conditions.

An occupational health and safety provision always falls under the work-related expenses scheme (WKR). The WKR allows employers to give untaxed allowances to their employees. The health and safety provision must meet the following conditions:

Effective Jan . 1, 2022, the targeted exemption for health and safety provisions was amended, clarifying that only provisions directly related to the employer's obligations are exempt.

Health and safety provisions are only specifically exempted if they meet the following conditions:

• The provisions derive directly from the Health and Safety Act. Briefly, these are facilities that ensure the safety and health of the employee.
• The employee uses or consumes the facilities at the (home) workplace (in whole or in part) or at a place where you implement the Working Conditions Act.
• You don't charge any costs to the employee. In other words, the employee may not pay a personal contribution for the provisions. Exchanging a taxed wage component for an untaxed provision is also a personal contribution in this context, for example in cafeteria arrangements.

Personal contribution for screen glasses

If your employee wants a more luxurious, equally safe version of the same provision or an upgrade of a health and safety provision (a more expensive frame for monitor glasses), this is possible, but the targeted exemption does not apply to the additional costs involved. For these additional costs or a non-compulsory occupational health and safety provision, you can ask the employee for a contribution. You deduct this contribution from the net salary. Instead, you can opt to designate the extra costs or non-compulsory health and safety provision as a final taxable benefit and charge it to the tax-free allowance, subject to the customary use criterion. The provision will then remain untaxed for your employee. You can also use a cafeteria scheme for the additional costs or the non-compulsory occupational health and safety provision (see section 4.15 of the Payroll Tax Handbook 2021).

It is always advisable to consult with the tax authorities or contact your tax advisor to find out in your specific situation whether the screen glasses can be compensated untaxed and whether the screen glasses compensation is deductible for your employee.

Source: Handbook of Payroll Taxes 2024. Tax Office, Article 22 Exemptions, nil valuations and standard amounts and Article 22.1.9 Occupational health and safety provisions

What can Seeh do for me?

We understand how important sharp vision is, and we also understand all that companies have to do for their employees. Glasses from the boss sound simple, but you need good advice. That's why Seeh chooses to unburden: through our ordering and management platform, requesting and ordering our products and the administrative handling become easy. After ordering, it is possible to have glasses measured in any nearest Hans Anders store. You focus on your employees, we do the rest.
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Do you have a specific question about glasses from the boss? Feel free to call us at +31 (0)85 065 30 56 or send us an email!

Order prescription screen glasses here!