The National Office for Social Security accepts the lump sum valuation of the benefit in kind of an iPad at 180 EUR and an iPhone at 150 EUR per year.
When an employer provides certain benefits to its employees that they can also use for private purposes, this private use constitutes a benefit in kind. Such benefit in kind is considered remuneration subject to social security contributions. In principle, the market value of a benefit in kind is subject to social security contributions (13.07% employee's and approx. 35% employer's social security contributions).
Belgian social security legislation provides, amongst others, for an exception with regard to the benefit in kind of a computer and an internet connection and subscription. The benefit in kind of a PC is valued on a lump sum basis at 180 EUR per year and an internet connection and subscription at 60 EUR per year.
The National Office for Social Security (NOSS) accepts that iPads and other tablet PCs are considered PCs and may therefore also be valued on a lump sum basis at 180 EUR per year. Where the employer is also paying for the internet connection and subscription for the iPad or other tablet PC, this benefit in kind should be valued on a lump sum basis at 60 EUR per year. If an employer puts both PC and iPad or other tablet PC at the disposal of its employees, the aforementioned amounts must be doubled when calculating social security contributions.
As for mobile phones, the NOSS accepts that where an employer cannot make a split between professional and private use of a mobile phone, the benefit in kind should be valued on a lump sum basis at 12.5 EUR per month (including subscription). If a mobile phone is principally used for professional purposes and the cost of private calls is charged to the employee concerned, there is no benefit in kind.
The NOSS accepts that iPhones, BlackBerrys and smartphones are considered mobile phones and may therefore also be valued on a lump sum basis at 12,5 EUR per month (150 EUR per year).
