The NSSO (National Social Security Office) has published on its website its new position on the reimbursement of costs incurred by workers who use their own PC and/or internet for teleworking.
Workers who use their own devices for teleworking are entitled to a reimbursement of costs in proportion to the telework performance (or according to a formula that was agreed in writing between the employer and the worker) for the cost of connection, installation, maintenance and operation of their computer equipment.
The NSSO now accepts that if workers use their own PC (with peripherals and software) and/or internet connection (and subscription) on a substantial and regular basis for professional purposes, the employer pays the costs thereof on the basis of:
- € 20/month for the PC;
- € 20/month for the internet.
The condition, however, is that the employer does not provide for an alternative reimbursement of these costs (e.g. by paying a part of the purchase price of the PC, ... ).
There are no social security contributions payable on this flat-rate amount.
Examples of substantial and regular use:
- one day a week;
- several times a week for a few hours;
- one week each month;
This position of the NSSO is consistent with that of the tax administration.
- If the employer wants to grant the worker a higher flat-rate amount, he must fully justify this.
If that is not the case, only the part that exceeds the flat-rate amount of € 20 will be subject to social security contributions.
- If the worker's own PC and/or internet is only occasionally used (e.g. occasionally in the evening to read his e-mails), then the condition concerning the substantial and regular use described above is not met. The flat-rate amount of € 20 can therefore not be applied. If the employer wants to grant the worker an amount as compensation, he must be able to justify the amount of the compensation so that no social security contributions are due.
Source: Intermediate instructions of the NSSO 3rd quarter 2014 - www.socialsecurity.be.
Auteur: Anne Ghysels