Supplying a tablet - estimate of the benefit

When the employer puts a tablet at the disposal of his worker which also may be used for private purposes (for example, in the evening, during the weekend, during his leave, ... ), this constitutes a benefit of any kind which is liable to social security contributions and withholding tax.
How must this benefit be estimated at a social security level and fiscal level?

The National Social Security Office (NSSO) considers that the estimate of this benefit of any kind follows different rules depending on whether or not the employer puts this tablet at the disposal of the worker in combination with a PC.

It is the employer who must establish the real value of the benefit at a social security level and fiscal level.

For the estimate of the real value of the tablet, the NSSO admits that a 3-year depreciation period is applied.

Example: the employer puts a tablet at the disposal of his worker which he may use for private purposes. This tablet has a value of 600 €. The private use is estimated at 30 %.

600 €/36 months = 16.67 €

16.67 € X 30 %= 5 €

The benefit of any kind which must be declared to the NSSO and which is liable to withholding tax is 5 € /month.

For the fixed internet connection, this benefit is assessed at a flat rate of 5 € /month, even if there are multiple subscriptions whether or not in combination with mobile internet.

Rapprochement between the two positions?

There are currently negotiations ongoing between tax administrations and the social security institutions to come to a common position on the estimate of this benefit.

FR/NL

Author: Anne Ghysels

20/08/2015