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In 2027, the prescription computer glasses will no longer be an optional extra, but a legal requirement whenever standard glasses are insufficient. Yet, many employers believe they have it covered, when in legal terms, they often don't. A fixed allowance, a personal contribution, or a "reasonable arrangement" may seem logical, but can backfire immediately during an audit or if a complaint arises.
This article is intended to help you avoid that risk. Not by exploring options, but by clarifying exactly what is required. So that as an employer, you know where you stand and don't create a false sense of security for yourself or your employees.

Computer glasses are necessary when an employee performs screen work and their regular glasses do not provide sufficient support for the task. This is often reflected in complaints such as eye strain, headaches, or neck and shoulder pain. This is not because someone is wearing the wrong glasses, but because standard glasses are not calibrated for the viewing distance of a computer screen.
During prolonged screen use, people blink less, eyes tire more quickly, and muscle tension increases. Computer glasses are specifically designed for sharp vision at screen and reading distances, without the body having to constantly adjust. This is not a matter of comfort or preference, but of functional and responsible working.
Read also: More and more employers are covering the cost of computer glasses
Not every pair of glasses needs to be covered. However, as soon as an eye exam shows that regular glasses are insufficient for the work, the employer is legally required to provide computer glasses. This is not a choice or a favor, but an obligation stemming from the Working Conditions Act (Arbowet).
According to the Working Conditions Act, employers are required to ensure a safe and healthy workplace. This also applies to screen work. In Article 5.11 of the Working Conditions Decree it states that employers must offer an eye exam to employees who perform screen work, either beforehand or as soon as complaints arise. If that exam shows that regular glasses are insufficient, the employer is required to provide appropriate computer glasses free of charge. It is therefore not a matter of an optional allowance, but of fully providing the correct glasses for the job.
If an eye exam shows that regular glasses are insufficient for the work, the employer is required to cover the cost of computer glasses. (Working Conditions Decree, Article 5.11)
This means that the costs for computer glasses, when medically necessary, must be borne by the employer. Employees who need reading glasses specifically for their work with screens are entitled to coverage for computer glasses as a standard. This regulation underscores the importance of ergonomics and eye health during screen work.
Pretending to be compliant by covering only a portion of the cost or using a standard budget provides a false sense of security. It may look settled on paper, but it is often incorrect from a legal and practical standpoint.
An employer is required to cover the cost of computer glasses if the following conditions are met:
If a situation meets these conditions, the computer glasses are not an employment benefit, but a mandatory health and safety provision.
There are no legal or tax-related maximum amounts for employer reimbursement of computer glasses. This makes sense, as the requirements vary per employee. One employee may need single-vision lenses, while another requires multifocal lenses. The costs depend on the specific prescription needed to perform the work safely and responsibly.
This is precisely where things often go wrong in practice. Many employers use fixed reimbursements or standard amounts. While this may seem straightforward, it carries legal risks. As soon as a fixed amount is insufficient to cover what is medically necessary, the policy fails to comply with the law, and the employee is forced to pay the difference. This is not permitted.
A proper policy is based on necessity, not on a fixed amount. The employer covers both single-vision and multifocal computer lenses if they are required for the work, and determines an appropriate selection of frames in advance. This prevents out-of-pocket expenses, inequality, and subsequent disputes.
It is important for companies to develop a policy, just as they do for other personal protective equipment. If computer glasses are required for an employee's duties, the employer must provide a visual solution in the form of computer glasses. As discussed above, if an eye exam shows that an employee is developing eye strain due to computer work, that employee is entitled to full reimbursement.
If your organization is covered by a collective labor agreement (CAO), it may contain additional provisions. Please note: even then, the policy must align with what is medically necessary. Many collective agreements mention guideline amounts, but these do not exempt the employer from the legal obligation to provide full reimbursement if required.
Computer glasses come in a wide range of models and price points. While it may be tempting to compare prices based on the cheapest offer, that is often not the most accurate method for a fair comparison. With the following tips, we aim to help you create an optimal package. This package should not only meet the needs and requirements of your organization and fit within the budget, but also serve your employees optimally. Most employers choose sturdy glasses suitable for daily computer work. Cheap options are often not durable or comfortable enough. Further on in this blog, you will read how to best create a policy for computer glasses within your company.
Download our price list for computer glasses here
Computer glasses are tax-deductible. Under certain conditions, an employer can reimburse, provide, or make computer glasses available tax-free. Computer glasses are a mandatory occupational health provision and fall under the work-related costs scheme (werkkostenregeling), meaning they are specifically exempt and do not count against the discretionary budget. A number of conditions apply to qualify for this exemption.
It is essential that the lens prescription is correct. If an employee prefers a more expensive frame than what the employer offers, this is permitted. However, the specific tax exemption does not apply to the additional costs of this frame.
Source: Payroll Tax Handbook, Tax and Customs Administration
Are you in the process of establishing a policy for VDU glasses? Then consult our new whitepaper 'How do you set up an effective policy for VDU glasses?'. This whitepaper contains:
In summary, the need for VDU glasses is becoming increasingly clear, both from a health perspective and due to legal requirements. In 2027, employers will need to pay more attention than ever to the visual health of employees who regularly perform screen work.
For more detailed information on setting up a reimbursement policy for VDU glasses, as well as insight into relevant laws and regulations, we invite you to request a business account . In addition, Seeh is always ready to support you in finding the right VDU glasses for your team, in collaboration with our exclusive partner Hans Anders. Together, we ensure a healthier workplace and comply with the latest regulations.