Have you paid too much in employer social contributions?

Posted June 1st, 2018 in Corporation, Expenses, Human resources, NGO by Louise

According to Acerta, around 4% of employees are entitled to an ONSS reduction that is not applied. The average amount that could be recovered through this reduction is €2200. Hopefully you still have time to get your old ONSS reductions back! Acerta explains all about how employers can benefit from a range of subsidies for their employees. Read the article (Only available in FR).

Source: Acerta


New per diem conditions

Posted May 26th, 2018 in Corporation, Expenses, Human resources, NGO by Louise

Since 1st September 2017, the per diem amounts and conditions for federal employees have significantly changed. This matters as many employers in the private and non-profit sector use these amounts for their own employees. It was confirmed recently that the new amounts and conditions also apply. Read more here (Only available in FR).

Source: SD Workx


Personal use of company mobile phone not automatically taxed as a benefit in kind

Posted May 11th, 2018 in Corporation, Expenses, Human resources, NGO by Louise

The finance minister recently made waves by stating that no benefit in kind need be applied for a mobile phone provided to employees as long as the latter pay the costs related to personal use. These costs could be established with a system of split billing or by setting a realistic amount.

Only available in FR – Outils IT : les nouveaux forfaits confirmés au niveau social…mais incertitude en cas de split billing (Group S)

Source: http://www.hralert.be/fr/news/usage-prive-du-gsm-de-societe-pas-d%E2%80%99office-impose (HR Alert)

Reduction in social security contribution rates

Posted May 11th, 2018 in Expenses, Independent by Louise

Among the many measures proposed by Belgium’s ‘taxshift’ measures, is the gradual decrease in social security contributions paid by self-employed. of the independent workers gradually decreases.

This year the final phase has come into effect with a new, lower rate of 20.5% on professional income. This rate applies to all self-employed people.

2018 social security contributions
The table gives an overview of the basic social security contributions per quarter for 2018.

According to your income, these contributions can be higher. In order to accurately estimate your income, you may use this Social security contributions simulation tool (Only available in FR and NL).

Source: Partena Professional

New reduction thresholds for provisional ONSS contributions starting in 2018

Posted May 11th, 2018 in Expenses, Independent by Louise

In the past, self-employed workers who wanted to reduce their contributions after experiencing a drop in income were often unable to do so. To try to make it easier for people to take account of fluctuations in their income, the Government has introduced 4 new reduction thresholds (to add to the 2 existing thresholds) so that more people can adjust their contributions to match their actual income.

The new thresholds are applicable to contributions from the first quarter of 2018.

Source: Partena Professional

Have you overestimated your state pension in Belgium?

Posted November 10th, 2016 in Expenses, Useful stuff by Louise


According to a study by Securex, most self employed people in Belgium overestimate the amount that they think they will get when they retire by 25%.

A survey showed that most freelancers thought they would get over €1000 per month whereas the true figure is closer to €800.



New tax for lazy people (we’re talking bikes here)

Posted October 27th, 2016 in Expenses, News by Louise

summer-sport-bikes-bicyclesSince 1 October 2016 fast electric bikes (top speed 45 km/h), have been allocated a new legal status – they are now considered as mopeds (bike with an engine) rather than bicycles. The major consequence of this change is the end of the total tax exemption for the employer on the bike allowance. Electric bikes can still open the right to an allowance of 0.22 EUR per kilometer but this amount is only tax exempt up until 31.70 EUR per month. There is no ONSS (social charges) to be paid on the allowance. Electric bikes with a top speed of 25km/h are in a separate category and they still retain the total tax exempt status (along with classic bicycles).

Calculate how much your company car will cost you in 2012

Posted January 5th, 2012 in Expenses, News, Useful stuff by Louise

One of Belgium’s payroll agencies, Partena, has published a useful tool that allows you to see how much your company car is going to cost you in 2012 under new tax rules which came into force on 1st January 2012. The new rules calculate the taxable value of your car based on four criteria: CO2 emissions, the catalogue value of the car, the type of fuel used and the distance between your home and office.

Partena’s tool also allows you to compare the cost in 2011 with the new cost in 2012.  It is available here http://partenahr.be/s_car_atn.aspx?&Langtype=2060

Using your own car for work miles

Posted June 1st, 2011 in Expenses, Useful stuff by Louise

If you use your own car (rather than a company car) for work mileage from 1st July 2011 you can claim 0.3352 euros/km.