Video Series on Alternative Remuneration in Belgium – Video 2 / 8 : Costs to the employer

In this video series on alternative methods of remuneration in Belgium we at Besox want to support you as employer to optimize your payroll.

Video 2 : Costs to the employer

Costs made by the employee in carrying out the professional activities that are reimbursed by the employer. You can reimburse these expenses based on supporting documents or based on a flat-rate basis.

This is the most interesting form of remunaration, so both the social security and the tax authorities are very suspicious of flat-rate costs. The reimbursement of the costs may be seen as wages. A limitation period of 3 years applies here for both the social security and the tax authorities. That is why it is best to be prepared and to gather supporting evidence over a period of time. It is also best to provide a detailed appendix to the employment contract.

In this video an overview of the 9 most frequent representation expenses.

• Office costs for employees that work from home on a regular base : 124,45 € per month
• Intervention in the purchase of a computer or an internet connection at home, if the employee uses it for business purposes on a regular base : 2 times 20 € per month
• For homeworkers or teleworkers : 10% of their gross wage
• Expenses related to the company car :
  • 50 € per month for garage at home, for the safety of the company car
  • 15 € per month for parking, if the employee is regularly required to pay small parking fees
  • 15 € per month for carwash, if the nature of the position requires the vehicle to be in impeccable state
• Costs for employees that are on the road more than 4 hours consecutively : 10 € per day for the lack of facilities plus 7 € per day for a meal (not to be cumulated with meal vouchers)
• Accomodation costs in Belgium if the employee is unable to spend the night at home : 35 € per day
• Cost for work clothes : 1,67 € per day for the purchase plus 1,67 € per day for the maintenance
• Cost that concerns employee clothing that must be frequently washed due to the unclean working environment : 0,84 € per day
• Cost if the empoyee is required to use his own tools : 1,25 € per day

For more information contact your payroll advisor.