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Since 1 January 2016, eco vouchers can also be granted electronically. However, electronic eco vouchers are not mandatory: the employer can still choose to grant paper eco vouchers.
If certain conditions are met, electronic eco vouchers will be exempted from social security contributions.
There are numerous conditions which must be met in order to benefit from the exemption. These either only apply to the electronic eco vouchers or also to the paper eco vouchers.
These conditions already existed before 1 January 2016, but have been amended as a result of the electronic eco vouchers.
To be exempted from social security contributions, the (paper or electronic) eco vouchers must meet the following conditions:
o the highest nominal value of the eco voucher, with a maximum of 10 EUR per eco voucher;
o the frequency of the granting of eco vouchers per calendar year;
The electronic eco vouchers are deemed to have been granted to the employee at the point in time at which his eco vouchers account is credited
o its validity is limited to 24 months, from the date of its availability for the employee;
o and that it can only be used for the purchase of products and services of an ecological nature which are included in the list appended to cba No. 98 of 20 February 2009;
These statements are only obliged for the paper eco vouchers. The validity of electronic eco vouchers only starts from the time the amount is paid into the employee's eco voucher account.
In addition to the common conditions that apply to the above described electronic and paper eco vouchers, the electronic eco vouchers must meet 5 additional conditions to be exempted from social security contributions
For the employees who come under Joint Committee 322 (temporary agency sector), the choice can only be regulated by a cba on sector level.
o the costs for replacing the card in the event of theft or loss shall by no means exceed the nominal value of the eco voucher, if both electronic luncheon vouchers and electronic eco vouchers are granted in the company;
o the costs for replacing the card shall not exceed 5 EUR if only electronic eco vouchers are granted in the company.
All electronic eco vouchers which do not meet all of the conditions above, are considered by the NSSO as wages and shall therefore be liable to employers' and employees' social security contributions.
These conditions for the exemption from social security contributions for electronic eco vouchers became effective on 1 January 2016.
Source: royal decree implementing the electronic eco vouchers and laying down the conditions and procedure for recognition for their issuers, Belgian Official Gazette 24/12/2015.
FR/NL
Author: Anne Ghysels
21/01/2016
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