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The Royal Decree determining the flat-rate evaluation amounts for IT devices on social security level is finally published in the Belgian Official Gazette.
The provision of IT devices by the employer to his employees (computer, internet connection, ...) for private use is the object of a new flat-rate evaluation (see our infoflash of 20 November 2017).
The legal text laying down these new social security amounts was published in the Belgian Official Gazette on 27 February 2018.
It will enter into force retroactively to 1 January 2018.
Source: Royal Decree of 7 February 2018 amending article 20, § 2, 2° of the Royal Decree of 28 November 1969 adopted in implementation of the Act of 27 June 1969 amending the Decree-Law of 28 December 1944 on social security for workers, Belgian Official Gazette of 27.02.2018.
Author: Anne Ghysels
28/02/2018
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