New amounts for social security allowances

Author: Anne Ghysels

Certain social security allowances have been increased from 1 January 2019:

  • The reimbursement of office expenses for employees who do part of their work at home;
  • The reimbursement of expenses for the purchase and maintenance of working clothes. Only working clothes in the strict sense of the word or other clothing imposed by the employer that cannot be worn as ordinary urban or leisure clothing (uniform, etc.) are concerned;
  • The amount of the kilometre allowance granted to the employee for commuting by bicycle (whether or not electrically driven) or speed pedelec;
  • The annual and monthly maximum amounts from additional activities.
    The maximum amount of income from association work and services to citizens may not exceed € 520.83/month to be exempted from social security contributions. This monthly amount will be doubled as from 1 January 2019 for active association workers who are:
    • Animators, leaders, monitors or coordinators who provide sports initiation and/or sports activities;
    • Sports trainers, sports instructors, sports coaches, youth sports coordinators, sports referees, jury members, stewards, field caretakers/sports equipment managers, signallers at sports matches.

Type of allowance

Up to and including 31 December 2018

As from 01 January 2019

Office expenses

€ 124.45/month

€ 126.94/month

Purchase of working clothes

€ 1.67/day

€ 1.74/day

Maintenance of working clothes

€ 1.67/day

€ 1.74/day

Bicycle allowance

€ 0.23/km

€ 0.24/km

Additional activities

€ 6,130/calendar year and € 510.83//month

€ 6,250/calendar year and € 520.83/month or € 1041.66/month for certain association workers

Source: Prepublication Administrative instructions NSSO Q1/2019.