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?
Cap of the non-recurring performance-related benefits will increased to 3,169 EUR as from 2016
In implementation of the intersectoral agreement, the government will increase the cap of the non-recurring performance-related benefits (collective agreement No. 90) as from 1 January 2016. By doing so, the net purchasing power of the workers will rise.
Annual leave (2) – How to determine the periods of leave?
The days of leave in the company can be determined collectively (for all personnel members) in case of closing of the company, or individually by means of an agreement between the employer and each worker.
To support the innovative capacity of companies who engage in research and development, a special arrangement for one-off innovation premiums has been put in place in 2006. The measure, which still has a limited duration, would now be extended for the period 2015-2016 in the programme act draft that is currently under discussion in the house of representatives.