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Screen glasses

Legislation and taxation Screen glasses 2022

Eva de Jong

2/9/2022

Below is a simple overview about the laws and tax issues surrounding monitor glasses (or computer glasses).

Legislation Screen glasses

Are monitor glasses compulsory?

VDU work must not endanger anyone's health and safety. Under the Working Conditions Act, every employer is obliged to ensure that employees can do their work safely. A number of rules have been drawn up to protect employees.

Prior to screen work or when eye complaints develop, employers must offer their employees the opportunity to undergo eye examinations. If it is determined that monitor glasses can help with the symptoms, the employer is required to reimburse the cost of the monitor glasses. Employees who need reading glasses and perform monitor work are entitled to monitor glasses by default.

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

Are monitor glasses an occupational health and safety measure?

Yes, monitor glasses are an occupational health and safety provision. For health and safety provisions, a targeted exemption applies that is not at the expense of your free space under the work-related costs scheme.

Taxation Screen glasses

Are computer glasses tax deductible?

Yes you can, but under certain conditions.

A health and safety provision always falls under the work-related costs scheme (WKR). The work-related costs scheme allows you, as an employer, to make untaxed payments to your employees. However, the health and safety provision must meet the following conditions:

As of 1 January 2022, the targeted exemption for occupational health and safety provisions has been changed, 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 facilities are a direct result of the Working Conditions Act. In short, these are facilities that ensure the safety and health of the employee.
  • The employee uses or consumes the facilities at the (home) workplace (fully or partially) or at a place where you implement the Working Conditions Act.
  • You do not charge any costs to the employee. In other words, the employee is not allowed to pay an own contribution for the facilities. Even the exchange of a taxed wage component for an untaxed provision is an own contribution in this context, for example in cafeteria arrangements.

If your employee would like a more luxurious, equally safe, version of the same provision or an upgrade of a health and safety provision (more expensive frames 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 health and safety provision, you can ask the employee to contribute. This contribution is deducted from the net salary. Instead, you may choose to designate the additional costs or non-compulsory occupational health and safety provision as final taxable income and charge it to the tax-free margin, subject to the customary criterion. The provision will then remain untaxed for your employee. You can also use a cafeteria scheme for the extra costs or the non-compulsory occupational health and safety provision (see section 4.15 of the 2021 Taxation Manual).

Source: Payroll tax manual 2021 edition October 2021 article 22.1.9, Newsletter Payroll Taxes 2022

It is always advisable to consult with the tax authorities or contact your tax advisor about the reimbursement of the computer glasses in your specific situation to determine whether the computer glasses may be reimbursed untaxed and whether the computer glasses reimbursement is deductible for your employee.

Photo by Cup of Couple via Pexel

Arrange proper protection for your employees immediately.

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