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Staff website Law

Professional expenses

If you incur professional expenses, such as professional association fees, you can offset these expenses against your salary, holiday allowance and year-end bonus via the Individual Choices Model.

You can also combine the different monetary sources. Read more about this in the Helpdesk Portal.

What are professional expenses?

Professional expenses are expenses incurred in order to do your work as optimally as possible. Examples include training expenses, office and administration expenses, and professional association fees (with the exception of the staff association).

Conditions

  • The Tax Office views this type of reimbursement as tax-free income on condition that:
    • You incur the expenses before receiving your salary
    • You really need to incur the expenses in question to do your work optimally
  • Only professional expenses from the current calendar year may be offset.
  • You can submit your application starting from 15 January: you can use your holiday allowance until and including 30 April. Your gross salary until and including 15 December. Your year-end bonus until and including 31 October.

IT and ergonomic equipment

If you purchase computers, laptops, monitors and other such equipment or ergonomic equipment such as an office chair, it is not possible to submit these as professional expenses via the Individual Choices Model.

If you need such equipment for your home office, you can discuss with your supervisor the option to request the facilities you need in order to work at home.

How to apply

You can apply on the Individual Choices Model page in BAS InSite. You can find more information about applying in the Helpdesk Portal.

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