NSSO - speed pedelec: legal text published

The Royal Decree we were expecting on speed pedelecs was published in the Belgian Official Gazette of 27 February.

In our Infoflash of 27 December 2017, we explained the social security changes with regard to:

• The extension of the definition of the notion of 'bicycle' to the speed pedelec with regard to the granting of a bicycle allowance for commuting. This allowance is exempt from social security contributions (to the amount of € 0.23/km);
• The fact that the provision by the employer to his worker of a bicycle (whether or not electrically driven) or speed pedelec, accessories included, for home-to-work travel or actual private travel is no benefit subject to social security contributions. It is however required that the bicycle is actually used for home-to-work travel (and not only for actual private travel).

The legal text has been published in the Belgian Official Gazette of 27 February 2018.

It will enter into force retroactively to 1 January 2017.

Sources: Royal Decree of 7 February 2018 amending article 19, § 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; Infoflash of 27.12.2017.

Author: Anne Ghysels

05/03/2018