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From 1 January 2020 onwards, the formula for the calculation of the employers' solidarity levy on company cars will be adjusted.
Since 1 January 2005, there is an employers' solidarity levy on company cars based on the CO2 emission rate. This employers' levy which is calculated on a monthly basis, shall be paid quarterly to the NSSO within the same deadlines as those that apply for the social security contributions for employees.
More specifically, the levy is calculated on the basis of the car's CO2 emission rate and a flat-rate amount that depends on the type of fuel and is indexed on 1 January of each year. From 1 January 2020 onwards, the formula for the calculation of the employers' solidarity levy on company cars will be the following:
Type of fuel
Basic Formula
Indexation Coefficient
Petrol
{[(CO2-emission rate x € 9) – 768] / 12} x
Multiplied by 149.19, then divided by 114.08
Diesel
{[(CO2-emission rate x € 9) – 600] / 12} x
LPG
{[(CO2-emission rate x € 9) – 990] / 12} x
Electric
€ 20.83
Furthermore, as from 1 January 2019, the amount of the CO2 contribution shall in no case be lower than € 27,24 for non-electric-propelled cars.
Example: The employee is using a company car SKODA SUPERB, 1.6 CRDTI Classic for private ends. The fuel used is diesel. The emission rate for this category of cars is 130 g/km. In 2017, the CO2 contribution will amount to € 62.11 per month (= [ (((130 x 9) - 600) / 12) x 149.19 / 114.08],i.e. € 186.33 per quarter.
Source: www.socialsecurity.be
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