• The purchase or financing of teleworking equipment: position of the NSSO

The purchase or financing of teleworking equipment: position of the NSSO

25 September 2020

An employer may purchase equipment needed for teleworking and make it available to his employees or finance it in part (and sometimes in full), without being required to pay social security contributions. For luxury items, however, there is a benefit in kind on which social security contributions are due.
 

 

Devices connected to a PC or laptop

The NSSO accepts that the employer fully or partially finances all devices that are connected to the PC or laptop (such as a large screen, a scanner, a printer, etc.) and that are necessary for teleworking, or purchases and makes them available himself, without any social security contributions being due.

 

Furniture and furnishings

Furniture such as an ergonomic office chair or furnishing material can also be made available by the employer to the employee without creating a benefit in kind. In this case, however, agreements must be made about restitution or purchase by the employee if he no longer works from home or resigns. The full or partial financing of furniture purchased by the employee himself is not simply free of social security contributions.

 

Contact

Do you have questions regarding teleworking? If so, contact one of our Social Legal experts.