Today’s news: salary slips due date known and confirmation benefit in kind for company cars
Context
As you know, the Belgian employer has an obligation to report the employees’ taxable salaries to the tax authorities on individual salary slips (form 281.10 for employees and 281.20 for key executives). Detailed instructions according to which the forms must be completed and filed are published each year as the “Notice to Employers” (Avis aux Employeurs – Bericht aan de Werkgevers).
As from 1.1.2009, the salary slips can only be filed electronically.
News
The “Notice to Employers” has been published today on the tax authorities’ website (but must still be published in the Official Gazette). Salary slips are due by 1 March 2010 (except form 281.50 and statement 325.50 that are due by 30 June 2010).
French Avis aux employeurs: http://news.hrservices.be?lk201001152
Dutch Bericht aan de Werkgevers: http://news.hrservices.be?lk201001153
In addition, the amended models of salary slips to be used for salaries paid during income year 2009 are also available on the tax authorities’ website:
French: http://news.hrservices.be?lk201001154
Dutch: http://news.hrservices.be?lk201001155
———————
Benefit in kind Company cars – New computation system (as from 1 January 2010) published today
Context
As you know, the private use of a company car by an employee results in a taxable benefit for the individual.
Up to the year 2009 included, the taxable benefit in kind for private use of a company car granted to employees and company directors was calculated based on a fixed number of privately driven kilometres (5.000 or 7.500), multiplied by a coefficient based on the fiscal horsepower of the car.
As announced in our headline of 27 November(*), the computation for determining this benefit in kind has changed since 1.1.2010.
News
The new computation method of the taxable benefit in kind for income year 2010 has been published today in the Official Gazette: http://news.hrservices.be?lk201001151
The benefit in kind is now determined using the same notional number of privately driven kilometres (i.e. 5.000 or 7.500), multiplied by the CO2 emissions of the car, multiplied by a coefficient (0,00210 per CO2 gram for petrol cars and cars using LPG or natural gas and 0,00230 per CO2 gram for diesel cars).
For the purpose of determining the benefit in kind, the number of private kilometres per year may not be smaller than 5.000 and a minimum of EUR 0,10 per kilometre is applicable (also for electric cars).
If the CO2 emissions are not available at the Vehicles registration Office (Direction de l’Immatriculation des Véhicules / Dienst voor inschrijving van voertuigen), the CO2 emissions of a petrol car or car using LPG or natural gas will be deemed to be 205 gram per km and the CO2 emissions of a diesel car will be deemed to be 195 gram per km.
Posted: January 15th, 2010Tags: salary slips
New Form 281.10 – Due date : 31 March, in principle
Context
As you know, the Belgian employer is under the obligation to report the employee’s taxable salaries to the tax authorities on individual salary slips (Form 281.10 for employees and 281.20 for key executives) and summary statements (List 325.10 or List 325.20 respectively). The reporting must in principle occur by March 31st of the year following the year during which the taxable event took place (payment of the remuneration for example).
News
The new form 281.10 has been published on February 7th, 2002. The new form takes into consideration the new rules regarding the tax treatment of commuting costs reimbursed by the employer. It is important to note that the tax exemptions in this respect are only available for Belgian taxpayers claiming professional expenses on a lump sum basis.
Posted: February 14th, 2002Tags: 281.10, commuting costs, professional expenses, salary slips