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The Dutch Working Conditions Act (Arbowet) requires every employer to guarantee the safety of their employees in the workplace. This also means that working at a monitor should not pose a risk to the safety and health of the employee. If it appears that prescription computer glasses can alleviate complaints, the employer has the responsibility to offer a solution by providing prescription screen glasses.
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The Working Conditions Act sets each employer the task of ensuring a safe working environment for their employees. This also applies to work on a monitor, which should not pose a threat to the safety and health of the employee. To protect employees, specific rules have been established: before they start working at a computer or if they experience eye problems, employers must give their employees the opportunity to do an eye exam. If it is found that prescription computer glasses can reduce complaints, the employer has the obligation to make them available.
Source: Working conditions decision Article 5.11 Measures concerning the protection of workers' eyes and eyesight.
Yes, screen glasses are an occupational health facility according to article Payroll Taxes Handbook 2024 April 2024 edition article 22.1.9. There is a targeted exemption for health and safety provisions that is not at the expense of your free space under the work costs scheme.
Through the work costs scheme, you, as an employer, can give tax-free benefits to your employees.
However, the occupational health provision must meet the following conditions: As of 1 January 2022, the targeted exemption for occupational health provisions was amended, clarifying that only provisions that are directly related to the employer's obligations are exempt.
It is always advisable to consult the tax authorities about the screen glasses allowance or contact your tax advisor to find out in your specific situation whether the screen glasses can be reimbursed tax-free and whether the screen glasses allowance for your employee is deductible.
Seeh is the business partner for safety glasses, screen glasses, sunglasses and otoplastics with more than 20 years of experience. We provide companies with appropriate eye and ear protection in cooperation with Hans Anders, offering free advice and an easy ordering process. With the highest customer satisfaction and rating in the business market, we are the reliable choice for your company.
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