For employers and employees
Remote work allowance 2026
The employer can pay a flat-rate remote work allowance exempt from contributions, up to a ceiling per day and per month.
Remote workIndication 2026
Result
Exempt amount per month–
Ceiling per day–
Monthly ceiling–
Over 12 months–
Explanation
The calculation uses the daily flat rate. A monthly flat rate based on the number of remote work days per week is also possible (€11 for one day per week without an agreement).
Note: indication, not legal or employment advice
This calculation is an indication based on general statutory rules and the amounts published for 2026. It is not legal, employment or tax advice. Your collective agreement, employment contract or established practice may provide more favourable rules. For a specific case, use the official simulators or consult a professional.
Sources and values used
| Parameter | Value | Source |
|---|---|---|
| Without a collective agreement | €2.70 / day, max. €59.40 / month | Service-Public.fr – Remote work expenses: which scale in 2026? (A18043) (in French) |
| With a collective agreement | €3.30 / day, max. €72.60 / month | Service-Public.fr – Remote work expenses: which scale in 2026? (A18043) (in French) |
| Monthly flat rate, 1 day per week | €11 (€13.20 with an agreement) | Service-Public.fr – Remote work expenses: which scale in 2026? (A18043) (in French) |
Checked on 11 October 2026.