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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Belgium /3. Payroll and particular aspects of employee remuneration / 3.2 Tax/social security-free remuneration
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3.2 Tax/social security-free remuneration


Belgium

Certain payments and benefits can be provided free of tax and social security contributions by employers if they are not part of a salary sacrifice scheme. These include:

  1. Ìý

    •ÌýÌýÌýÌý reimbursement of limited home to work travel costs

  2. Ìý

    •ÌýÌýÌýÌý computer equipment of a limited value for lower-paid employees

  3. Ìý

    •ÌýÌýÌýÌý a restricted amount of workday meal vouchers

  4. Ìý

    •ÌýÌýÌýÌý a bicycle to travel to work (also see 3.5)

  5. Ìý

    •ÌýÌýÌýÌý vouchers for ecological, sports, and cultural products and service (Eco-checks) (see also below)

Detailed information on social security on particular types of exempt

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Web page updated on 17 Mar 2025 15:22