There are some benefits within Payflip that require (monthly) processing in the payroll. Specifically, these are:
Multimedia (laptop, smartphone, tablet, and/or smartwatch)
Office supplies
Internet
Reimbursement of pension savings
Reimbursement of childcare costs
Reimbursement of training costs
Choices within pillar 2 of the mobility budget
Every month, Payflip creates a file listing the payroll processing of these benefits.
Below, we provide an overview of how these benefits should be processed in the payroll 👇
Benefits with monthly payroll processing
These benefits are communicated once in the month of choice but need to be processed in the payroll for a longer period. The applicable period in which the processing should occur is indicated in the payroll file.
Benefit | Processing | Employer Social Security? | Employee Social Security? | Withholding Tax? |
💻 Laptop | Charging a benefit in kind worth 6 EUR per month | ✅ | ✅ | ✅ |
📱 Smartphone | Charging a benefit in kind worth 3 EUR per month | ✅ | ✅ | ✅ |
🖥️ Tablet | Charging a benefit in kind worth 3 EUR per month | ✅ | ✅ | ✅ |
🌐 Internet | Charging a benefit in kind worth 5 EUR per month | ✅ | ✅ | ✅ |
Benefits with one-time payroll processing
These benefits are communicated once in the month of choice and need to be processed only once in the payroll for a longer period.
Benefit | Processing | Employer Social Security? | Employee Social Security? | Withholding Tax? |
🪑 Office supplies | Charging a benefit in kind worth the actual cost price of the benefit | ✅ | ✅ | ❌ |
⌚ Smartwatch | Charging a benefit in kind worth 50% of the actual cost price of the benefit | ✅ | ✅ | ✅ |
👵 Reimbursement of individual pension savings | Payment of the gross value of the benefit, note: a special rate of 8.86% applies | ✅ | ❌ | ✅ |
🧒 Reimbursement of childcare costs | Payment of the gross value of the benefit | ❌ | ❌ | ✅ |
👨🏫 Reimbursement of training costs | Payment of the gross value of the benefit | ✅ | ✅ | ✅ |
🚗 Mobility budget | Payment of the amounts of the choices within pillar 2 of the mobility budget that need to be paid once | ❌ | ❌ | ❌ |