Module 120 min2349 wordsFree — no account
The first place of work, and why everything else depends on it
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 169 words · 2 min
Practical case
Is proving it worth anything at all?
An employee drives her own car to the first place of work on 210 working days. The shortest road connection is 17.6 kilometres. She has further income-related expenses of 180 euros. Does itemised proof have any effect compared with the lump sum, and by what amount?
Hint: Round the distance down to full kilometres before multiplying. Then compare the result with the lump sum in section 9a.
Show the solution
Only full kilometres of the one-way distance are applied, so 17 and not 17.6. The commuting allowance is 17 times 0.38 euros times 210 working days, that is 1,356.60 euros. The ceiling of 4,500 euros is irrelevant, because it does not apply where an own car is used. Together with the other 180 euros that gives income-related expenses of 1,536.60 euros. Against that stands the employee lump sum of 1,230 euros, deducted without any proof. The proof therefore has an effect only to the extent of the difference.
Answer: yes, by 306.60 euros above the lump sum
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