The social security authorities are currently working on a new measure with respect to the valuation of the benefit in kind for private use of a PC, tablet, mobile phone and internet provided by employers to their employees.
If employees receive a PC, tablet, mobile phone and/or an internet connection from their employer, social security contributions and individual income taxes will be due on these benefits in kind in case they are (partly) used by the employees for private purposes. In the past, there were no clear guidelines on how to value these benefits, and the social security and tax authorities’ positions were not aligned.
Based on the new measure, the social security authorities will value the benefit in kind on which social security contributions will be payable as follows:
- PC: EUR 6.00 per month;
- Tablet: EUR 3.00 per month;
- Internet: EUR 5.00 per month for fixed and mobile internet;
- Internet: EUR 2.00 per month for mobile internet only;
- Mobile phone: EUR 12.50 per month (this includes the device, mobile telephony and mobile internet).
The maximum benefit in kind for internet will be EUR 5.00 per month per employee, regardless of the number of internet connections.
The tax authorities will most likely act in accordance with the social security authorities and will take into account the same value for the benefits in kind. This is yet subject to confirmation.
Additionally, the social security authorities will most likely adopt the position of the tax authorities regarding costs proper to the employer paid to employees in respect of teleworking. The tax authorities accept, under certain conditions, the tax-free reimbursement of a cost proper to the employer for an amount of EUR 20.00 per month for the business use of a private PC and for an amount of EUR 20.00 for the business use of a private internet connection.
The exact date of coming into force of the new measure is still unknown.