(2021) What is an extensive work area?

A large-scale work area exists when the contractually agreed work is to be performed over a defined area and not within a fixed business location of the employer, an affiliated company, or at a third party specified by the employer.

If the employee (e.g. a forestry worker) is typically required to perform their work on a daily basis in a large-scale work area, the employee's journeys from home to the nearest access point of the large-scale work area are treated as journeys to a primary workplace, i.e. considered with the distance allowance. If the large-scale work area is always accessed from different entry points, the distance allowance for these journeys is only applicable for the shortest distance from home to the nearest access point.

Expenses for travel within the large-scale work area and for additional kilometres when travelling from home to a more distant access point should be entered in the "Travel expenses" section. Instead of the actual expenses incurred, the following flat rates per kilometre driven can be claimed:

• 30 cents for cars,
• 20 cents for other motor vehicles (e.g. motorbikes, scooters).