+++ 𝐔𝐧𝐥𝐨𝐜𝐤 2025 : 8 𝐄𝐬𝐬𝐞𝐧𝐭𝐢𝐚𝐥 𝐂𝐨𝐦𝐩𝐞𝐧𝐬𝐚𝐭𝐢𝐨𝐧 & 𝐁𝐞𝐧𝐞𝐟𝐢𝐭𝐬 𝐈𝐧𝐬𝐢𝐠𝐡𝐭𝐬 𝐘𝐨𝐮 𝐂𝐚𝐧’𝐭 𝐌𝐢𝐬𝐬 +++ 2️⃣/8️⃣ 𝑹𝒆𝒎𝒖𝒏𝒆𝒓𝒂𝒕𝒊𝒐𝒏 𝒂𝒏𝒅 𝑺𝒐𝒄𝒊𝒂𝒍 𝑺𝒆𝒄𝒖𝒓𝒊𝒕𝒚 𝑪𝒐𝒏𝒕𝒓𝒊𝒃𝒖𝒕𝒊𝒐𝒏𝒔: 𝑨 𝑪𝒐𝒏𝒕𝒆𝒔𝒕𝒆𝒅 𝑪𝒐𝒏𝒄𝒆𝒑𝒕 The concept of remuneration 💰 subject to social security contributions has been debated for several years. The NSSO, based on the “Sisley” case law, argues that a benefit, even if borne by a third party (financially or legally), constitutes remuneration if there is a link between its granting and the work performed or the role carried out for the employer. Claeys & Engels believes this stance is debatable, particularly considering the legal criterion « at the employer’s charge". If a third party assumes an obligation of its own, it should not be considered as remunerating the work performed for the employer, especially in cases like free share plans set up by a (foreign) parent company for employees working for a Belgian subsidiary (employer). In any case, there are arguments in favor of this. ⚠️ Important to know: case law is "fluctuating," and a recent decision by the Brussels Labor Court unfortunately (and wrongly, in our view) validates the NSSO's position. #Remuneration #SocialSecurityContributions #NSSO #CaseLaw #ClaeysEngels
