by Elien Verbrugge
Starting in the 2022 fiscal year, there will be a wider set of reporting obligations, with the total amount for all types of expense allowances always having to be declared on your tax form. We would also like to refer you to our previous articles on this topic from 2 February 2022, 10 June 2022 and 9 August 2022. Forms 281.10 and 281.20 for the 2022 fiscal year are due no later than 28 February 2023. As such, here we have dotted the i's and cross the t's on reimbursements of costs proper to the employer.
Individual forms 281.10 and 281.20 make the following distinction, in terms of costs proper to the employer:
Circular 2022/C/62 of 29 June 2022 stipulates that, as far as the first category is concerned, this would include, for example:
We expect checks to be carried out following the broader reporting requirements. It is possible that fees not in line with serious norms will be reviewed with added scrutiny.
We therefore recommend that you keep supporting documents of the expenses for which flat-rate expense allowances are being paid. In the event of an audit, you will be able to submit these documents as evidence. Amounts reimbursed as costs proper to the employer should also be reported on the individual account, as well as the monthly pay slip.
Got any questions? If you do, be sure to get in touch with your case manager.
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