The Pension Plan benefit allows your workers to use their Cafeteria Budget to be reimbursed for personal contributions paid under an individual pension savings contract.

The reimbursement is based on the contributions actually paid during the previous calendar year. An official tax certificate is mandatory.

This benefit can only be offered if all workers are already covered by a supplementary pension scheme under the second pillar.

This scheme can be organised:

This is the pension financed by social security. It is not covered by reimbursement through the Cafeteria Plan.

This notably includes group insurance, a pension fund, or a sector-level scheme.

Coverage of all workers by a second-pillar scheme is a mandatory condition for offering the benefit through the Cafeteria Plan in RewardFlex.

This is the savings personally built up by the worker with a bank or insurer of their choice.

The worker pays their own contributions and can then request reimbursement through the Cafeteria Plan by providing an official tax certificate.

Following a clarification from the ONSS, reimbursement of third-pillar individual pension savings through a Cafeteria Plan is only possible if all workers are covered by a supplementary pension scheme under the second pillar.

If you do not know whether your pension scheme is organised at company or sector level, or whether it covers all your workers, contact your social secretariat directly.

They can confirm whether you meet the conditions required to activate this benefit in RewardFlex.

Pending this confirmation, we recommend that you do not activate the service.

To make the benefit available to your workers:

1️⃣ Go to Budgets and select the relevant budget.

2️⃣ Click on Action → Edit the budget.

3️⃣ Activate the Pension Plan benefit.

4️⃣ Save the changes.

The service then appears in the Benefits section of the relevant workers' accounts.

If your company does not meet the second-pillar condition, or if you need to temporarily suspend the service, you can deactivate it in the relevant budget.

1️⃣ Go to Budgets and select the relevant budget.

2️⃣ Click on Action → Edit the budget.

3️⃣ Deactivate the Pension Plan benefit.

4️⃣ Save the changes.

Deactivation prevents new requests from being submitted by the relevant workers.

Requests that have already been submitted or approved must be processed in accordance with your internal procedure and, where necessary, with your social secretariat.

1️⃣ The worker submits their request via Benefits → Pension Plan, attaching their official tax certificate for the previous year.

When they enter the amount of their contributions, RewardFlex automatically displays the calculation of the employer ONSS contribution of 8.86%, as well as the total amount that will be deducted from their Cafeteria Budget.

2️⃣ You then approve the pending expense in the Expenses tab.

The worker's Cafeteria Budget is debited with the reimbursed amount, increased by the employer ONSS contribution of 8.86%.

Example:

After the expense has been approved, it is included in the payroll export for the relevant month.

👉 Send this export to your social secretariat so that the amount can be added and reimbursed via the worker's payslip.

The reimbursed amount is subject to the applicable tax treatment through payroll.

Reimbursement is only possible if: