Legislation and taxation: screen glasses 2024

Below is a simple overview of the legislation and taxation surrounding computer glasses (or computer glasses).

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Are screen glasses mandatory?

Working on the screen should not endanger someone's safety and health. From the Working Conditions Act every employer is obliged to ensure that employees can do their work safely. A number of rules have been established to protect employees.

Prior to working at a computer or in the event of eye problems, employers must offer their employees the opportunity to undergo eye exams. If it is found that screen glasses can help with the complaints, the employer is obliged to reimburse the costs for the monitor glasses. By default, employees who wear reading glasses and work on the screen are entitled to screen glasses.

Source: Working conditions decree Article 5.11. Measures concerning the protection of workers' eyes and eyesight

Are screen glasses an occupational health facility?

Yes, screen glasses are an occupational health facility. 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.

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Are screen glasses (computer glasses) tax deductible?

Yes, this is possible, but under certain conditions.

After all, an occupational health facility always falls under the work costs scheme (WKR). Through the work costs scheme, you, as an employer, can give tax-free benefits to your employees. However, the occupational health facility must then 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.

Working conditions are only specifically exempt if they meet the following conditions:

• The provisions result directly from the Working Conditions Act. In short, this concerns facilities that ensure the safety and health of the employee.
• The employee uses or consumes the facilities at the (home) workplace (in whole or in part) or in a place where you implement the Working Conditions Act.
• You do not bear any costs to the employee. In other words, the employee is not allowed to pay their own contribution for the provisions. Exchanging a taxed wage component for an untaxed facility is also a personal contribution in this regard, for example in cafeteria schemes.

If your employee wants a more luxurious, equally safe, version of the same facility or upgrade of an occupational health facility (a more expensive frame for screen glasses), this is possible, but the targeted exemption does not apply to the additional costs associated with this. For these extra costs or a non-mandatory health and safety provision, you can ask for a personal contribution from the employee. You deduct this personal contribution from the net salary. Instead, you can choose to designate the extra costs or a non-mandatory health and safety provision as the final tax wage and charge it for the free space, taking into account the usual criterion. The provision then remains untaxed for your employee. You can also make use of a cafeteria scheme for the extra costs or the non-mandatory health and safety provision (see section 4.15 of the 2021 Payroll Tax Handbook).

Source: Payroll Tax Handbook 2021 October 2021 issue article 22.1.9, Payroll Taxes Newsletter 2022

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.

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