Is an employer obliged to reimburse computer glasses?

An employer is obliged to have a screen glasses to be reimbursed when working at the screen leads to eye problems and eye tests show that regular glasses or contact lenses are insufficient to do the job properly. In that situation, computer glasses are necessary to be able to do work safely and healthily and the responsibility falls entirely with the employer.

The reimbursement of computer glasses (also known as computer glasses) is not an additional employment condition or choice, but a direct effect of the duty of care resulting from the Working Conditions Act. The goal is to prevent health problems that arise from work.

What does the Working Conditions Act say about screen work and eye protection?

The obligation to prevent eye problems due to computer work is laid down in the Working Conditions Decree, article 5.11. It states that employers must take measures to protect employees' eyesight when working at a computer. This forms the legal basis for the reimbursement obligations and makes it clear that eye examinations and appropriate measures are not a choice, but part of a good occupational health policy.

Also read: What does the Working Conditions Act say about computer glasses?

Are computer glasses covered by the WKR?

Display glasses fall under the work-related costs scheme if they are classified as an occupational health facility. In that case, the employer may reimburse the costs untaxed through the targeted exemption and the compensation will not be at the expense of free space. Since 1 January 2022, it has been explicitly stated that this only applies to provisions that arise directly from the employer's legal duty of care. In other words: computer glasses must be necessary for work to be carried out safely and healthily.

Computer glasses must be necessary to carry out work safely and healthily.

This is the case when:

• The computer glasses result directly from the obligations of
• The employer under the Working Conditions Act
• The glasses are used at the workplace or home office
• The employer fully reimburses the costs
• The employee does not pay a personal contribution

If an employee opts for more expensive glasses than is necessary for work, such as a more luxurious frame, the tax-free allowance only applies to the part that is really necessary to do the job properly. The extra part is a personal choice. The employee can pay these extra costs himself, or the employer can choose to treat this as a salary and settle it within the free space.

Source: Payroll Taxes Handbook 2025, article 22.1.9 and Payroll Taxes Newsletter 2026.

What does an employer need to do in concrete terms?

• Make sure everyone knows when computer glasses are needed for work.
• Determine how the costs are reimbursed and whether or not there is a personal contribution.
• Make sure that HR, finance and employees follow the same agreements.

This way, you prevent ambiguity, errors in payroll administration and discussions afterwards. Seeh helps with this with practical and informal advice on legislation, WKR and a clear computer glasses scheme. Simply furnished, correct according to the rules.