Adjustments to the VVPR-bis regulation

Social news in brief

Marc Verbeek
23/06/2022
Adjustments to the VVPR-bis regulation

Social news in brief

The following topics are discussed: the changes to the system of the homework allowance, the payment of eco vouchers and gross premium, what with the social security neutralization measures in an international context from July 2022.

Homeworking allowance

Employers can grant an expense allowance to employees who work from home (teleworking).

This allowance can, on the one hand, take the form of a lump sum compensation in the framework of structural telework. On the other hand, an allowance of 10% can be granted to employees with a telework agreement. As a result, 10% of the gross salary related to telework can be granted as an expense allowance to teleworkers working from home.

Both cost reimbursement systems are subject to major changes as of 1 June 2022.

Fixed allowance for structural teleworking

An employer may grant employees who structurally and regularly perform a substantial part of their working time from home an office allowance of maximum 140,15 EUR per month (from 1 April 2022 to 31 May EUR 137,40 per month), for both part-time and full-time employees. Structural and regular means the equivalent of 1 working day per week for both part-time and full-time employees. This can be organised on a monthly basis in various ways (without prorating):

  • 1 calendar day / week
  •  2 half working days / week
  • 2 hours / day in 5-day week
  • 1 week / month.

The amount of EUR 140,15 is a maximum amount. A smaller amount may therefore be granted, but it is not compulsory to prorate the amount in the case of part-time work.

In addition, an extra allowance can be given for people who work from home:

  • maximum 20,00 EUR/month for the professional use of a private internet connection and subscription

AND

  • a maximum of EUR 20,00/month for the professional use of the private computer with peripheral equipment;

    OR

  • maximum EUR 10,00/month for the professional use of a private second computer screen, printer/scanner without private computer (EUR 5,00/month per item for a maximum of 3 years).

10% rule for teleworkers

 

As an alternative to the previous system of fixed allowances in the context of teleworking, an employer could also provide for the reimbursement of costs incurred for teleworking.

This reimbursement amounts to a maximum of 10% of the gross salary that is related to telework.

This reimbursement system will expire as of 1 June 2022. As a result, as of July 2022, it is no longer possible to enter into the 10% reimbursement system that relates to teleworking.

However, a transitional measure has been provided for employees who were already in this system before 1 June 2022. They can continue to make use of this arrangement provided that nothing is changed in the telework agreement.

How can Crowe help?

Are you already using this homework allowance and do you want us to apply the increased amount? Please give us a call.

Are you not yet using this allowance and would you like to grant it to your employee(s)? Do not hesitate to contact us.

Would you like to draw up a policy on telework in your organisation or do you have other questions with which we can help? We are always ready to help.

 

Eco vouchers and gross premium

Employers categorized under Joint Committee 200 are yearly obligated to provide their employees with eco vouchers and a gross premium in June.

 

Eco vouchers

Eco vouchers were launched by the Belgian government in 2009 with the objective to give employees a tax-free incentive and to encourage employees to buy more ecological and environment-friendly products.

Each employee working on a full-time basis is entitled to eco vouchers amounting to EUR 250 covering the reference period as of 1 June 2021 until 31 May 2022.

Employees working on a part-time basis or employees who did not work during the full reference period will receive eco vouchers on a pro-rated basis.

Employees, who have left the company during the reference period, are legally entitled to receive a pro-rated amount as well.

For our payroll clients, we take care of the calculation and ordering of the eco vouchers. If necessary, we can also connect your company to a provider.

The eco vouchers will be offered electronically. It is therefore essential that the employee does not lose the card as it is a reusable card: each year, the new amount will be uploaded on the card.

The eco vouchers will be charged to the employee's card after processing the payroll and after payment of the provider's invoice.

Gross premium

The gross premium exists as of June 2016 and is intended to increase the employees’ purchasing power. Every employee working on a full-time basis has the right to a gross premium of 277,22 euros (indexed amount for 2022). The premium will be paid with the salary of June.

If your organization has applied for temporary unemployment because of the coronavirus, this will not automatically be included in the calculation. As an employer you can opt to include this period into the calculation.

Finally, we can also inform you that your company can always examine the possibility of granting the eco vouchers and gross premiums in the form of an equivalent benefit.

How can Crowe help?

Would you like more advice on eco vouchers and gross premiums in your sector? Do not hesitate to contact us.

 

Social security neutralization measures within an international context

In order to limit corona infections, working from home was recommended and even mandatory for certain periods. The sudden working from home had in some international employment situations as a consequence that a payroll had to be set-up in another country due to a shift in the obligation to pay tax and/or a shift in the applicable social security scheme.

To prevent this, various agreements were made.

In view of the ongoing Covid-19 pandemic, the European Administrative Commission for the Coordination of Social Security Systems has introduced social security neutralization measures until June 30, 2022. From July 1, 2022, the coordinating rules of European Regulation 883/2004 will apply again.

However, during the last Administrative Commission (June 13-14), an agreement was reached to introduce a transition period for frontier workers who telework from their place of residence. In principle, if they telework for more than 25% of their working time, they would be subject to the social security of their country of employment from 1 July (end of the COVID-19 neutralization period).

This transitional period (until 31 December 2022) should enable the administrations concerned, employers, employees and self-employed persons to adapt to the changed working patterns. This transitional period will have the same effects on applicable legislation as the measures taken during the COVID-19 pandemic.

If you have any further questions in this regard, please do not hesitate to contact us.

 

Marc Verbeek
Marc Verbeek
Partner Tax
Crowe Spark