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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.
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.
Yes, screen glasses are a health and safety provision according to article 20.1.9. of the Payroll Tax Handbook. A specific exemption applies to occupational health and safety provisions, which is not at the expense of your free allowance under the Expense Allowance Scheme.
Yes this is possible, but under certain conditions.
This is because a health and safety provision always falls under the Expense Allowance Scheme (EAS). The EAS allows employers to give untaxed allowances to their employees. The health and safety provision must meet the following conditions:
As from January 1, 2022, the specific 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:
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 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 a 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 scheme 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.
Source: Payroll Tax Handbook. 2021 Tax Authorities, Article 20 Exemptions, nil valuations and standard amounts and Article 20.1.9 Health and Safety provisions, Payroll Tax Newsletter 2022
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 processing 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.
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!
We provide companies with appropriate eye and hearing protection. In cooperation with Hans Anders, we offer free consultation and a simple ordering process.
With the highest customer satisfaction and rating in the business market, we are the reliable choice for your company.