When an employee leaves the company, it is possible that the employee may still be allowed to drive the company car during a certain period after leaving the company. The period of use depends on the arrangements between the employer and the employee within the company.

Both the NSSO and the tax authorities allow the use of a company car after leaving the company, but the way in which the benefit must be declared is different.  

NSSO:

•Benefit for the ex-employee on which normal NSSO contributions are due.

Note!
To determine the value of the benefit, the 'actual benefit' based on the total lease price charged to the employer must be taken into account.  
This is therefore different from the tax valuation rules based on CO2 emissions and the catalogue value.

•However, the CO2 solidarity contribution (employer) is no longer due.

Tax authorities  

•The benefit may be calculated as if the employee were employed on the basis of CO2 emissions and the catalogue value.

•In the case of purely private travel, the benefit must be used under another pay code, namely 224*.

Note: The payroll officer ensures that this situation is correctly recorded. You should therefore provide the payroll officer with the total or simulated lease price.

You can receive a notification on the Home screen under Signals, when the probable end date of a company car is approaching.

Make sure that:

•an agreement is in place. The agreement states how many months before the probable end date of the company car you will receive a notification.
Consult your payroll officer if the agreement needs to be created.
See also: Consult or change the arrangements.

•the probable end date is entered in the field name Probable end date. Filling in the field name is not mandatory, but is necessary if you wish to receive the notification.

You can change the allocation of a company car to an employee.
Exception: If you wish to make an adjustment to a closed tax pay year, contact your payroll officer.

Company cars allows for the assignment of only one company car per employee. However, there are employees (company managers) who have several company cars in their names at the same time.

Is an employee making use of multiple cars despite this?

•Assign one company car to the employee. See also: Assign company car.

•For the other company car(s) :

oEmployee = company manager : add one of the benefits below to the employee in the Contract screen under the Benefits tab:

▪1007940 (666.66): 2e Firmawagen bedrijfsleider/2ième voiture de société dirigeant
of

▪1007941 (777.77): 2e Firmawagen bedrijfsleider/2ième voiture de société dirigeant.

oThe employee ≠ company manager: change the use of the other company car to collective use. Contact your payroll officer to add the benefit.

If a personal contribution must also be calculated for the benefit in kind, the personal contribution must be filled in in the benefit. See Own contribution per month

In the Report library, you can view two reports about the company cars:

•Company cars: benefit of all kinds and CO2 sol. C-contribution
This report gives you an overview per employee of the benefit in kind for a company car and the CO2 solidarity contribution calculated for the specified period.
You can use this report to obtain the details of the CO2 solidarity contribution from the payroll calculation invoice. In this case, the following must be completed when executing the report:

oPeriod: the period of the invoice

oCalculation dates: the invoice date

•Overview of history of company cars
This report shows the calculated CO2 solidarity contribution for the periods stated in the report.

1.Go to Company cars.

2.Select the employer currently associated with the company car.

3.Search for and select the relevant vehicle.
Write down or make a screenshot of the company car's details.

4.Click on Stop.

Note:
You can stop a company car (set it to inactive) only if it is Not in Use.
If you wish to stop an active company car, you must first decommission it.

5.Select an end date and click Confirm.

6.At the top, select the employer who will be taking over the company car.

7.Add the company car. See also: Add company car.

The return date is the day on which an employee returns a company car and does not drive it home. No benefit-in-kind is calculated for this return date.

Examples:

•Employee X returns a company car, immediately switching to a new company car.
The return date for the old company car is the same as the start date for the use of the new car.

•Employee X returns a company car and employee Y starts using the same car that same day.
The company car's return date for employee X is the same as the start date for employee Y’s use of the car.