Travel and Expense Allowances in Leiden

In Leiden, employers can reimburse expenses and travel costs, often tax-free up to established limits.

Travel Allowance

For commuting, an employer may reimburse up to €0.23 per kilometre tax-free in 2024.

Obligation under the Law?

There is no statutory obligation for travel allowances. This right may arise from an [employment contract or collective labour agreement](https://rechtshulpamsterdam.nl/encyclopedie/arbeidstijd-definitie).

Allowance for Public Transport

Costs for public transport (2nd class) may be fully reimbursed tax-free by the employer.

Allowance for Working from Home

Since 2022, a tax-free home office allowance of €2.35 per day (2024 rate) is possible.

Business Expenses

Costs for business purposes, such as dinners with clients, parking fees and supplies, can be claimed and reimbursed.

Statutory basis: Wage Tax Act on [payroll tax](https://rechtshulpamsterdam.nl/encyclopedie/wml-loonstrook) and the [Work-Related Costs Scheme](https://rechtshulpamsterdam.nl/encyclopedie/werkkostenregeling-wkr)

Local Information Leiden

For legal advice on allowances, you can go to the Juridisch Loket Leiden at Stationsweg 46. For disputes, you can file a case at the District Court of The Hague, Leiden location.

Frequently Asked Questions about Allowances

Is a travel allowance mandatory for my employer?

No, there is no statutory obligation. It depends on your contract or collective labour agreement. Without arrangements, you can discuss it with your employer. The tax-free reimbursement is €0.23 per kilometre (2024).

What is the maximum tax-free travel allowance for 2024?

In 2024, your employer can reimburse up to €0.23 per kilometre tax-free for commuting. For public transport (2nd class), the full costs are tax-free, provided the employer reimburses them.

Can I receive both home office and travel allowances?

Yes, but not for the same day. The home office allowance of €2.35 per day (2024) applies to home working days, while the travel allowance is for travel days to the office.

How can I claim business expenses?

Business expenses such as meals with clients or parking costs are claimed according to your employer's rules. Often, you must submit receipts via a form or digital system. Ask your company about the procedure.

What if my employer does not pay the agreed allowance?

Start with an informal discussion. If that does not help, send a written reminder. If there is a fixed agreement in the collective labour agreement or contract, you can seek legal assistance, for example via a lawyer or the subdistrict court in Leiden.