Benefits in Kind

Benefits in kind are goods or services provided by the employer that are not essential for carrying out professional activities.

Each benefit in kind produces an earning included in the gross salary and liable for social security contributions, and a deduction of the same amount, on the net salary. This section discusses:

Meal benefit in kind.
Lodging benefit in kind.
Meal and lodging benefits in kind and net guarantee calculation.
Car benefit in kind.
Other benefits in kind.

Meal Benefit In Kind

Element	Description
AN NOURRITUR	This earning calculates the meal benefit and is triggered by positive input. The calculation rule for the earning is rate x unit (number of meals), with the unit being entered as positive input. The rate is equal to a lump sum amount stored in the variable IND VR AN NOUR FOR.
AN NOUR REG	Note: This element is no longer used due to changes in the calculation of the meal benefit after 1 January 2003.
AN NOUR DED	This deduction reduces the net salary. It is equal to the benefit in kind, AN NOURRITUR, plus the adjustment AN NOUR REG calculated during the period. AN NOUR DED is calculated automatically by the payroll process.

Note:

Apprentices are calculated using a specific formula.

Lodging Benefit In Kind

Lodging benefit in kind is calculated on the same fixed base as the meal benefit in kind, with two rates, depending on the monthly salary.

Element	Description
AN LOGEMENT	This earning calculates the lodging benefit and is triggered by positive input. To process the earning, you must specify the number of rooms by entering a supporting element override for the variable IND VR AN L NP. The calculation of the benefit in kind is based on statutory values stored in the bracket IND BR AN LOGEMENT, and depends on the number of rooms in the accommodation and on the employee salary as compared to the monthly social security ceiling.
AN LOGEM REG	Note: This element is no longer used due to changes in the calculation of the lodging benefit after 1 January 2003.
AN LOGE DED	This deduction reduces the net salary. It is equal to the benefit in kind, AN LOGEMENT, plus the adjustment AN LOGEM REG calculated during the period. AN LOGE DED is calculated automatically by the payroll process.

Element

Description

AN LOGEMENT

This earning calculates the lodging benefit and is triggered by positive input.

To process the earning, you must specify the number of rooms by entering a supporting element override for the variable IND VR AN L NP.

The calculation of the benefit in kind is based on statutory values stored in the bracket IND BR AN LOGEMENT, and depends on the number of rooms in the accommodation and on the employee salary as compared to the monthly social security ceiling.

AN LOGEM REG

Note: This element is no longer used due to changes in the calculation of the lodging benefit after 1 January 2003.

AN LOGE DED

This deduction reduces the net salary. It is equal to the benefit in kind, AN LOGEMENT, plus the adjustment AN LOGEM REG calculated during the period. AN LOGE DED is calculated automatically by the payroll process.

Note:

Apprentices are calculated using a specific formula.

Lodging Benefit in Kind and the Net Guarantee Calculation

The lodging benefit in kind values vary depending on the gross salary, which is affected by the net guarantee process. At each iteration of this process, the gross salary is adjusted until the target net salary is reached. Because the gross salary can go above and below the social security ceiling after each iteration, the benefit in kind could also vary. This can cause instability in the net guarantee calculation. To avoid this, the lodging benefit in kind valuation is not included in the net guarantee iterative process.

Note:

The lodging benefit is calculated in the process list after the IJSS section and before the net guarantee calculation section. This means that it is calculated without taking into account the IJSS adjustment value (the result of the Net Guarantee calculation). If you want to calculate the benefit in kind taking into account the net guarantee calculation, place the benefit in kind section IND SE AVT NATURE after the net guarantee sections GEN SE GARANTI NET and GEN SE IJSS AJUST. But in this case, the net guarantee calculation can't be guaranteed.

Note:

PeopleSoft recommends that you do not include the benefit in kind calculation in the net guarantee iterative process.

Car Benefit in Kind

The real value of a car given to a payee is considered a benefit in kind. If a car belongs to the company, but is allocated to a payee, it is also considered a benefit in kind, calculated with the mileage allowances bracket. This bracket is provided by the tax office and is not managed by PeopleSoft.

Element	Description
AN VEHICULE	This earning has a calculation rule of Amount, with the Amount Type set to Payee Level. It stores the car benefit and is triggered by positive input.
AN VEHIC REG	This earning is used to supplement the car benefit in kind using the One Time (Positive Input) page.
AN VEHI DED	This is the deduction used for the car benefit in kind. It is deducted from net salary and is calculated automatically by the payroll process.

Other Benefits in Kind

Non-professional travel, company-sponsored lotteries, competitions, and other similar benefits are considered benefits in kind.

Element	Description
AN AUTRES	This earning has a calculation rule of Amount, with the Amount Type set to Payee Level. It stores other benefits in kind and is triggered by positive input.
AN VEHIC REG	This earning is used to supplement other benefits in kind using the One Time (Positive Input) page.
AN AUTRES DE	This is the deduction used for other benefits in kind. It is deducted from net salary and is calculated automatically by the payroll process.