This page has been automatically translated. Please refer to the page in French if needed.
Business expenses
Reimbursement of teleworking expenses: what scale in 2026?
Publié le 07 janvier 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)
The ceilings for the flat-rate telework allowance have been updated. This allowance, paid by the employer to the teleworking employee, is exempt from social contributions and contributions.
Employees who telework enjoy the same rights as employees working on company premises. Thus, the employer can reimburse the professional expenses incurred by the employee in teleworking.
This reimbursement covers expenses related to the cost of hardware, software, subscriptions and tools.
Urssaf identifies 3 categories of expenditure:
- the fixed and variable costs related to the provision of private premises for professional use ;
- the computer equipment, connection and miscellaneous supplies ;
- the costs related to the adaptation of a specific premises (includes expenditure on the acquisition of furniture and computer equipment).
New ceilings for the flat-rate telework allowance in 2026
Reimbursement of teleworking expenses may be made by the payment of a lump sum allowance which is exempt from social contributions and contributions.
The amount of this allowance varies according to the number of days the employee works from home and the existence of a collective agreement.
Amount of the flat-rate teleworking allowance in the absence of a collective agreement
Method of payment | Maximum amount of the flat-rate telework allowance exempt from social contributions |
Allowance fixed per day | €2.70, within the limit of €59.40 per month |
Allowance set per month (based on number of days teleworked per week) | €11 for a day of teleworking |
Example :
An employee who works from home for 2 days per week can receive an allowance of €22 per month to cover expenses, without proof.
Amount of the flat-rate teleworking allowance provided for by a collective agreement
Ceilings are also set for the flat-rate telework allowance provided for in a collective agreement. These may include:
- a branch collective agreement;
- a group agreement;
- a professional or inter-professional agreement.
Method of payment | Maximum amount of the flat-rate telework allowance exempt from social contributions |
Allowance fixed per day | €3.30, within the limit of €72.60 per month |
Allowance set per month (based on number of days teleworked per week) | €13.20 for a day of teleworking |
FYI
The Urssaf states that, if the ceilings are exceeded, the exemption from social contributions and social contributions will be granted only if supporting documents are provided during the checks.