Pro-Pay informs you when an employee uses his own car to travel for professional purposes, the employer can reimburse him for the costs incurred.
It is not necessary to be able to prove the exact amount of these costs as the Belgian authorities have fixed a maximum lump sum per kilometre, which they accept as a cost proper to the employer. It follows that no taxes and social security contributions are payable for the mileage allowance if this maximum is not exceeded.
This amount is adjusted every year.
The new mileage allowance 2022 equals € 0,4170 per kilometre.
This new mileage allowance 2022 is applicable as from 1 July 2022 until 30 June 2023.
As a reminder: the amount that was applicable from July 1, 2021 until June 30, 2022 was € 0,3707 per kilometre. Note that there is an increase compared to the previous amount.
An additional condition is that the number of kilometres per year should not be abnormally high (max. 24.000 kilometres per year). If the number of kilometres is higher, proof must be furnished.
This amount is the maximum amount. Employers can reimburse the driven kilometres at a lower rate without any discussion. A higher reimbursement is also possible, but in this case the burden of proof lies with the employer and the employee. They should be able to prove that the allowance granted is in line with the actual cost price.