Since the employer's contribution is deducted from the balance of the employee's statement, all Telenet residential products and promotions apply. The contribution is applied to monthly Telenet bills. Employer contribution is not applicable on TV services.

An example:

Employer X decides to pay a contribution of 100 euros towards the one-off (non-recurrent) costs. Employee Y orders an Internet line and, after deduction of the installation promo, still has to pay 60 euros for the one-off costs. That 60 euros will be paid by Employer X, and a credit of 40 euros will still be open to Employee Y for one-off costs. If Employee Y moves house a few months later and runs up 50 euros of one-off costs, Employer X will contribute the 40 euros (remaining credit) towards the Employee's bill.

Since the employer's contribution is applied to the balance of the statement, all Telenet residential promotions and actions will be combined with the employer's contribution.

A new Telenet user will enjoy the current Telenet residential installation promos.

This also means that different installation promos may be applicable, depending on the date when the employee arranges for his/her product to be installed.

Yes

Besides the Service Agreement and the tripartite contract between Telenet for Business, the employer and the employee, the employer completes a separate order form for each plan. Besides the customer details, the sorts of contribution which will be used in the plan shall be mentioned. Contributions are possible for three sorts of costs: one-off, subscription and usage costs.

A personalized web tool will be activated for each Telenet Incentive Plan. Among other things, this includes a tripartite contract consisting of the terms and conditions that Telenet imposes on employee in the framework of a Telenet Incentive Plan. The employer is free to add terms and conditions of his own to this tripartite contract.

Employees are entered in the system using the personalized web tool in the following manner: the employer introduces the following details for each employee: surname, first name, e-mail address, identification number (e.g. personnel number), agreed contribution plan and language.
This may be done individually per employee or by mass upload (XLS file).

After uploading an employee the system sends an e-mail to each individual e-mail address entered by the employer.
This e-mail message contains a hyperlink to the web tool, where the employee must accept the terms and conditions of the plan.

After the employer has uploaded an employee as candidate for the contribution plan, a personalized e-mail is sent to that employee. This message contains a hyperlink with which the individual employee can log in on the webtool.

The tripartite contract is shown on the webtool and the employee must give express agreement with the terms and conditions.
The employee will be asked whether or not he or she is an existing Telenet customer.
There are four possibilities:

1. the employer does not have an account number and is therefore not yet a Telenet customer => the employee receives a unique registration key with which he/she can place orders for products via internet or the residential phone Helpdesk. The employer's contribution is applied on his/her first monthly Telenet statement.
2. the declared account number is an existing Telenet account number => the system will automatically ensure that the employer's contribution is applied to the appropriate account number. This contribution is applied from the first following monthly Telenet statement.
3. the declared account number is an existing Telenet account number for analogue TV services => Telenet Incentive Plan contributions are applied only to an account number for internet/telephone (for which a monthly statement was sent out). In this case the employee will be asked to order other services from Telenet. Here too, the employee calls the residential Helpdesk and the contribution(s) are applied to the first monthly statementon the basis of a unique registration key.
4. the declared account number is incorrect or unknown => the employee is probably not a Telenet customer. The employee is given a unique registration key with which he/she can phone the residential Helpdesk and place orders for products. The employer's contribution is applied to his/her first monthly statement.

After each employee has confirmed his/her registration via the webtool, the employer's contribution will be applied to the employee's first next bill.
The contribution for the specific employee is stated on the employer's next statement.

Every Telenet customer is always billed for the expired period for usage costs and for the coming period for the subscription costs.

The contributions per employee are stated on the employer's bill for the following period for the subscription costs and for the previous period for the usage costs (if applicable).

Each residential Telenet customer is always billed for the expired period for the utilization costs and for the following period for the subscription costs

When a Telenet Incentive Plan is activated during a given period, the employee will benefit from the employer's contribution on the first next statement.
This employer's contribution is therefore applicable for the following period for the subscription costs and for the expired period for the utilization costs (if applicable).

In other words, no pro rata settlements are made.

The only restriction is that an employer's contribution for a particular employee can be applied towards only 1 statement. There are no checks madeas to whether the declared account number is in the name of the specific employee.

No

No

No, the previous period of the Telenet service is taken over. The OYO ("One Year Obligation") remains valid where applicable, but is not extended.

The General Conditions of the Telenet Incentive Plan for the employee stipulate that, on cancellation of the employer's contribution, the Telenet service remains in place under the general residential terms and conditions. This of course occurs without additional costs.

The Employee is contractually bound under the general residential terms and conditions. The Employer signs a contract with Telenet for Business. Additional specific terms and conditions are described in a tripartite contract accepted by all concerned Parties.

The main terms and conditions of this tripartite contract are:

• transfer of the basic Internet subscription from the employee to the employer (if applicable under private PC legislation),
• statement of the employer's contribution(s) and the way in which these are applied,
• application of the employer's contribution(s) without pro rata settlements (on registration and signing out of the employee),
• possible specific terms and conditions that the employer imposes on the employees,
• use of the webtool.

Yes, the conditions in the tripartite contract between Telenet, the employer and the employee stipulate that the employer agrees to the transfer of the basic Internet subscription to the employee. These conditions shall be explicitly approved by employer and employee.

The costs that are defrayed by the employer in connection with the full professional use of a Telenet service are considered as costs proper to the employer, and do not cause any taxable benefit to the recipient. Payment of those costs by the employer is consequently a deductible professional cost. The employer is consequently required to produce proof of the reality and the amount of the incurred costs by supporting evidencing documents.

If a company makes a Telenet service available to its employees, it generally also allows its use for private purposes. The benefit that results from the private use of the Telenet service represents a benefit in kind and is therefore subject to income tax and social security contributions.

The Federal Government has introduced a financial stimulus to encourage more Belgian employees to work with computers. The Telenet Incentive Plan follows the rules of "putting at the disposition" of an Internet subscription and connection.

The benefit that results from the private use of the Telenet service represents a benefit in kind and is therefore subject to income tax and social security contributions. For the internet connection and subscription, this has been fixed at a lump sum amount of 60 euro per year. The amount of this benefit is reduced by the employee's contribution (if any).

There are two possible scenarios:

1. If the employee pays no contribution to the employer for the private use of the internet connection, the employer and the employee will pay national social security contributions on 60 euro. The employee will be taxed on the benefit in kind of 60 euro per year, after deduction of national social security contributions. The amount of non-deductible VAT for the employer will be 10,41 euro per employee and per year.
2. If the employee pays a contribution of minimum 60 euro per year to the employer, no national social security contributions needs to be paid by the employer nor by the employee. The benefit in kind subject to income tax is then also reduced to nil. The employer needs to declare on a yearly basis per employee an amount of 10,41 euro inclusive VAT and the VAT paid for the contribution of the internet line will be fully deductible according to the normal VAT deduction rules applicable for the employer.

If the employee pays a contribution of less than 60 euro per year to the employer (eg 1 euro per month), the benefit in kind subject to social security and income tax is limited to the remainder amount (i.c. 48 euro per year).