Boss' glasses? Here's how it works in 2024

A pair of glasses from the boss. It sounds great, but what about it really? We are happy to explain it to you, because with 20 years of experience, we have a good idea of what the advantages and disadvantages are.

Here's how it works in 2024

Working on the screen should not endanger someone's safety and health. Under 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: before working at a computer or in the event of eye problems, employers must offer their employees the opportunity to undergo an eye exam. When it is found that a monitor goggles can help with the complaints, the employer is obliged to pay the costs for screen glasses reimburse. By default, employees who wear reading glasses and work on the screen are entitled to a boss's glasses.

Source: Working Conditions Decree Article 5.11 Measures concerning the protection of workers' eyes and vision.

When do you need screen glasses?

• When you spend a lot of time in front of a computer or monitor
• If you have dry or tired eyes
  
• In case of headache or shoulder and neck problems

Are boss' glasses an occupational health facility?

Yes, screen glasses are an occupational health facility according to article 20.1.9 of the Payroll Taxes Handbook. There is a targeted exemption for health and safety provisions that does not affect your free space under the work costs scheme.

Are the boss's glasses unburdened?

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 January 1, 2022 the targeted exemption for occupational health provisions has been 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.

Personal contribution to screen glasses

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 working conditions 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).

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.

Source: Payroll Taxes Handbook 2024 Tax authorities, Article 22 Targeted exemptions, nil valuations and standard amounts and Article 22.1.9 Working Conditions provisions

What can Seeh do for me?

We understand how important clear vision is, and we also understand what companies need to do for their employees. Boss' glasses sound simple, but you need good advice. That's why Seeh chooses to take care of everything: through us ordering and management platform requesting and ordering our products and administrative processing become easy. After ordering, it is possible to have glasses worn at any nearest Hans Anders store. You focus on your employees, we do the rest.
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Do you have a specific question about boss glasses? Feel free to call us +31 (0) 85 065 30 56 or send us a mail!

Order prescription screen glasses here!