Modifications made to the “Instructions for employers” issued by the National Social Security Office

The National Social Security Office (hereinafter NSSO) has made some modifications to its “Instructions for employers”. Below, you will find an overview of the most important changes.

Since 1 January 2011 it is prohibited, in principle, to grant both meal vouchers and pay a compensation for the same meal on the same day. In our Newsflash of 15 December 2010 we advised those employers granting compensation for meals to their non-sedentary employees (maximum 6 EUR per day) to reduce the compensation by the amount of the employer’s contribution to the meal vouchers. This solution is now expressly approved by the NSSO. Furthermore providing meal vouchers and granting a compensation for meals without making such reduction is allowed if the travelling time of the employee exceeds eight hours and the employer can prove that the employee did actually consume a second meal during the working day. In the event the employer reimburses the actual cost of one or more meals per day, the employer’s contribution in the meal vouchers must be deducted only once from the total compensation for that day.

With regard to flat rate cost reimbursement, the table introduced by the NSSO in its “Instructions” (see our Newsflash of 3 September 2010) is now slightly modified. Amongst other things, the amount for reimbursement of professional travel and commuting by bicycle has been modified (0.21 EUR per kilometer).

The maximum amount of any flat rate reimbursement for the costs of a home office is 112.75 EUR per month. The ONSS expressly mentions, however, that this fixed amount will not be accepted for these employees submitted to the rules concerning working time if they work the maximum weekly working time applicable for them almost exclusively at the working place provided by the employer.