- 17 Nov 2014
In its latest "Intermediary Instructions", the NOSS accepts that the employer can grant an exempted amount of 20 EUR per month for the internet connection and 20 EUR per month for the PC if an employee uses both private objects for professional purposes.
The NOSS accepts the application of these flat fees only if certain conditions are met simultaneously:
- the employee must use his/her own internet connection (including the subscription) and/or his/her own PC (including any surrounding or supporting material) both regularly and in a substantive way (e.g. one day per week or several times per week each time for a few hours).
According to the NOSS, the flat fee is thus not applicable to employees who use their internet connection and/or PC only sporadically (e.g. certain evenings to draft a report)
- the employer may not contribute towards these costs in another way (e.g. by bearing part of the cost of the PC).
If the employer wants to grant a higher amount, it must justify the entire amount. If not, the amount which surpasses the 20 EUR per month will be subject to social security contributions.
> Action point
If your employee uses a private internet connection and/or PC for professional purposes, you can reimburse the costs, exempt from social security contributions, up to 20 EUR (or 40 EUR) per month if these conditions are met.