Employer’s allowance for charging an electric lease car at home in 2023

To compensate for rising energy prices, the government has announced a temporary energy price ceiling for households. Most employers reimburse the home charging costs of business electric lease cars. What does the energy price ceiling mean for the home charging allowance? At what rate do you want to reimburse the electricity costs of home charging as an employer?

Energy price cap 2023: what is it?

In 2023, a maximum energy price of € 0.40 per kWh up to 2,900 kWh will apply to small energy connections. Small energy connections include households, the self-employed, small businesses, and associations.

The price cap applies to power consumption from January 1 to December 31, 2023:

  • Power consumption up to 2,900 kWh costs a maximum of € 0.40 per kWh
  • Power consumption above 2,900 kWh is settled according to the rate in the energy contract
  • The VAT reduction on electricity from 21% to 9% will be canceled

Reimbursement for charging an electric car at home

Most employers reimburse the refueling and charging costs of their business lease cars. So also the electricity costs of the home charging station. The lease driver enters the reimbursement rate in the online portal of the home charging station. But what rate must a lease driver introduce from 1 January? The ceiling rate of € 0.40 or the contractual rate of his energy contract?

Advice fee charging at home

Athlon advises employers to fully reimburse the home charging costs of lease cars. This way you prevent employees from charging elsewhere or no longer wanting to drive an electric car.

Lease drivers who regularly charge their car at home soon exceed the energy ceiling and therefore pay the regular rate. We, therefore, recommend entering the regular rate of the energy contract as a home charging allowance in the online portal of the home charging station. For energy contracts with a double rate, we recommend using the average of the peak and off-peak rates.

Calculation of household power consumption with a charging station

According to Nibud, a household consumes an average of 2,760 kWh per year.
Suppose you charge 60% of your electricity for your electric car at home, then according to our calculation, you will soon consume an average of about 2,700 kWh per year.  This means that the total power consumption of a household with a home charging station is well above the set maximum of 2,900 kWh.

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