Principles
When you hire employees with a work contract to help you run your business, the cost is deductible.
Besides the work contract, you will receive many documents related to the employee from the social secretariat: payslips, ONSS, Précompte, and admin fees.
⚠️ Only the accounting entries and admin fees can be encoded in Accountable as a deductible cost.
This article covers which documents to encode and how to handle both the accounting entries and the administrative fees invoice.
1/ What kind of documents and how to encode them as an expense?
You only need to encode the accounting entries document ("écritures comptables") and the administrative fees invoice, both of which you can request from the social secretariat that issues payslips.
1.1 How to encode the accounting entries?
→ For the amounts in the debit column:
🚨 Encode the amounts in the debit column only for the general account (= compte général in the document) that starts with 6: |
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💡 Use the category Compensation > Employees or manual workers compensation: |
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→ For the amounts in the credit column
🚨 Take the amounts in the credit column only for the general account that starts with 6 or 7, and create a credit note: |
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💡 Also select the category Compensation > Employees or manual workers compensation for the credit note: |
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❌ Eco-voucher may appear in accounting entries under an account starting with 6**, but they can not be included in the encoding.
1.2 How to encode the administrative fees invoice?
→ Encode the invoice as an expense in the category Legal & other fees > other fee:
💡Double-check the VAT amount on the invoice to ensure that it corresponds to the VAT amount in the expenses incurred.
The category Other personnel related expenditures is for expenses bought for employees as part of their work, such as beverages, coffee, tea etc. So for the administrative fees invoices, it’s more accurate to use Legal & other fees > other fees.
2/ Mistakes to avoid
❌ Never encode ONSS or Précompte invoices in the expense tab. ❌ |
Example of an ONSS invoice:  |
Example of a Précompte invoice:  |
❌ Freelancers and companies you hire are not employees. Their invoices must be encoded in the "Subcontracting" category ❌
If you receive a file called "Compte d'entreprise", do not encode it in Accountable. This is the year-end recap.
Key takeaways
When you hire employees with a work contract, their compensation costs are deductible.
Only encode the accounting entries document and the administrative fees invoice as expenses in Accountable.
Debit column amounts (general accounts starting with 6) are encoded as expenses; credit column amounts (general accounts starting with 6 or 7) are encoded as credit notes.
Use the category Compensation > Employees or manual workers compensation for both entries.
Never encode ONSS, Précompte, or "Compte d'entreprise" files as expenses in Accountable.
Need help? Chat with us or email support@accountable.eu, we're happy to help.