Video Series on Alternative Remuneration in Belgium – Video 5 / 8 : Intermediation in purchasing IT
In this video series on alternative methods of remuneration in Belgium we at Besox want to support you as employer to optimize your payroll.
Video 5 : Intermediation in purchasing IT
You can provide your personnel with IT yet they will be taxed on a flat rate benefit if they also use the equipment for private purposes. These benefits are alle deductible.
If you provide an employee of a computer or a laptop, he will be taxed at a flat rate of 6 € per month. If you also provide him with an internet connection at home he will be taxed another 5 € per month.
If you provide an employee of a tablet or a smartphone, he will be taxed at a flat rate of 3 € per month, an extra 4 € per month if you pay his telefphone calls and an extra 5 € per month if he uses data.
The employer can intermediate in the purchase price of a complete computer configuration. This does not need to be granted to all employees. The choice can be made to only grant this to a category of employees. No plan needs to be created. It is sufficient that the employer announces that they are willing to intermediate in costs.
The material has to be new, the gross taxable salary may be no more than 33820 € and you can intervene for a maximum of 860 € per year (only once each 3 years)
For more information contact your payroll advisor.