Qu'est-ce que Extra-Legal Benefits ?

Definition

Extra-legal benefits (avantages extra-légaux / extrawettelijke voordelen) are employer-provided benefits that exceed what Belgian law or collective agreements require — offered to attract, motivate and retain employees, and structured to provide tax efficiency for both employer and employee.

In practice

The most common extra-legal benefits in Belgium include: company car or mobility budget (€567/month mobility budget cap in 2024 for green vehicles); group insurance / supplementary pension (employer contributes 3–10% of gross salary); hospitalisation insurance covering the employee and often their family; meal vouchers (up to €8/day, employer contributes max €6.91, tax-free); eco-vouchers (up to €250/year); smartphone and data plan; internet allowance for home workers; sports and well-being allowances; and annual performance bonuses. The tax efficiency of many of these benefits means a company car worth €800/month cost-to-company has significantly higher real value than an equivalent €800 gross salary increase would provide. Understanding the tax treatment of each benefit is essential for both employers (managing total cost) and employees (evaluating real value). In Belgium, the social partners (joint commissions) often define minimum benefit levels at the sectoral level.

Key takeaway

Extra-legal benefits often provide more real value per euro of employer cost than equivalent salary — for both parties, structuring the package intelligently matters as much as the total amount.