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A lot of employers make a pc, laptop, tablet, mobile phone or smart phone available to their employees, whether or not combined with an internet or telephone subscription. When these benefits can be used for private purposes, taxable benefits are brought about that are liable to social security contributions. From 1 January 2018, the social and tax evaluation of these benefits will be adjusted and simplified.
Benefits in another form than cash granted by the employer to his employees under the performance of the employment contract, are taxable benefits which are liable to social security contributions.
In principle, the amount of the benefit is fixed by determining its so-called real value. However, a fixed-price evaluation laid down by law applies for certain benefits.
As from 1 January 2018, the fixed-price evaluation of the benefits that are made available free of charge for the personal use of a pc, tablet, mobile phone, internet access or telephone subscription will be amended or will be subject to a new fixed-price evaluation. Moreover, the same fixed-price evaluation will apply both on a social and tax level.
The table below gives an overview of the IT benefits concerned and the new fixed-price evaluation:
Nature of the benefit
Social and tax evaluation as from 1 January 2018
Fixed or mobile pc made available to the employee
EUR 72/year (per device)
Tablet made available to the employee
EUR 36/year (per device)
Mobile phone made available to the employee
Fixed or mobile internet access made available to the employee
EUR 60/year (one-off attribution, regardless of the number of devices)
Fixed or mobile telephone subscription made available to the employee
EUR 48/year
The new fixed-price evaluation that applies on a tax level has already been published in the Belgian Official Gazette. On a social level, this amendment is not final yet and is subject to publication of the regulatory text in the Belgian Official Gazette.
Sources: Press release of 25 October 2017 by the Minister of Finance, Royal Decree of 2 November 2017 amending the 'Code des impôts sur les revenus 1992', with regard to the section of the benefits in kind that are made available free of charge for personal use of a pc, tablet, mobile phone, internet access or telephone subscription (1), Belgian Official Gazette of 13 November 2017.
Author: Peggy Criel
20/11/2017
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