Costs, tax and budget
Is a home office allowance or provided equipment better?
If the budget is meant to reliably fund a suitable workstation, provided equipment is more targeted than a freely disposable cash allowance. With onyo, employees choose suitable products; the company keeps an overview of orders and costs.
Simplified worked example: a gross allowance of EUR 1,000 every three years costs the employer EUR 1,210 in total, assuming EUR 210 in employer contributions. If the employee is left with, say, EUR 500 net after their individual deductions, they can shop for EUR 500 including VAT. At 19% VAT that equals EUR 420.17 of goods value excluding VAT. Actual deductions depend on the individual case.
With a cash payout there is no guarantee a suitable chair, desk or monitor is actually bought. With onyo the agreed budget is spent on the selected equipment instead; in the rental model the equipment is made available to the employer and employees for use and does not automatically become their property.
The employer's cash allowance must be distinguished from the German home office daily tax allowance. The payroll tax treatment of provided work equipment also depends on its type and structure. A cost comparison must use the same period, the same scope of services and a consistent VAT basis.
Key points
- Worked example: EUR 1,000 allowance → approx. EUR 500 net → EUR 420.17 goods value
- Provided equipment reliably funds the workstation
- Cash allowance ≠ home office daily tax allowance
Sources
Related onyo pages
This page provides professional orientation, not legal or tax advice.