Solidarity contribution for company cars - Clarifications by the RSZ concerning employees who 'do not have a fixed work place'...

Recently the RSZ changed its position concerning the way the 'fixed work place' has to be determined for the payment of the solidarity contribution for company cars. From now on, the criterion will be the same as that of the tax administration, i.e. an employee has a fixed work place if he/she is working for more than 40 days per annum at the same place.

In principle, the solidarity contribution is due by any employer who places an individual car at his/her employee's disposal and he/she can use it for purposes which are not professional.

Concerning in particular employees who do not have a 'fixed' work place (e.g. those who go home after work with the car the company provided to leave immediately to visit a client the next morning), the RSZ recently changed its position and adapted it to that of the tax administration so that there is a 'fixed work place' if an employee takes the car for 40 days (consecutive or not) per annum to go to the same place. As soon as this threshold of 40 days at the same place is exceeded, the solidarity contribution is due.

The RSZ also rebutted the plea that payment of the solidarity contribution is not due in industries where employees are already paid a "mobility allowance".

This mobility allowance is not subjected to social security contributions under certain conditions. However, this will not impact the chargeability of the solidarity contribution for company cars.

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It is important to take into account this new way to determine whether or not an employee has a fixed work place - working more than 40 days per annum at the same place - for the payment of the solidarity contribution for company cars.