Benefits in kind are related to the use, for personal purpose, of a PC, tablet, internet connection, mobile phone or a fixed or mobile phone subscription that are free of charge.
After viewing this explanatory video, it will have no secret for you!
|Provision of fixed or mobile PC||€72 per year and per device|
|Provision of mobile phone or tablet||€36 per year and per device|
|Provision of internet connection (fixed or mobile)||€60 per year (one connection per employee / the maximum subscription is taken into account)|
|Provision of a telephone subscription (fixed or mobile)||€48 per year and per season ticket|
The smartphone can’t be used privately, there is no benefit and therefore there is no tax to pay.
The smartphone is used for private purposes but the employee pays for everything that is related to his private use. In this case, there is no longer any advantage in kind.
This is what the Proximus Budget Manager solution allows.