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To answer this question, we must first consider whether the screen glasses (or computer glasses) are a health and safety provision. A health and safety provision is always covered by the work-related costs scheme.
Screen glasses are a health and safety provision. There is a targeted exemption for occupational health and safety provisions that is not at the expense of your free space under the expense allowance scheme.
A health and safety provision is always covered by the expense allowance scheme. Are screen glasses then tax deductible? Yes, they can be tax deductible. But under certain conditions. The expense allowance scheme allows employers to give untaxed allowances to their employees.
Effective January 1, 2022, the specific exemption for occupational health and safety provisions has been amended, clarifying that only provisions that are directly related to the employer's obligations are exempt.
Health and safety provisions are only specifically exempted if they meet the following conditions:
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 screen glasses), this is possible, but the specific exemption does not apply to the additional costs involved. For these additional costs or a non-compulsory occupational health and safety provision, you can request a contribution from the employee. You deduct this contribution from the net salary. Instead, you can opt to designate the additional costs or non-compulsory health and safety provision as a final taxable benefit and charge it to the tax-free allowance, subject to the normal criterion. The provision will then remain untaxed for your employee. You can also make use of a cafeteria arrangement for the additional costs or the non-compulsory 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.
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