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The director's remuneration

⏱ 5 min readUpdated on

The remuneration of a director (administrateur / bestuurder) is not a salary: it is entered in the Remuneration module, on an account 6181, with its own form. It counts twice in the plan: as an expense, and as a condition for the reduced rate (taux réduit / verlaagd tarief) of corporate income tax (impôt des sociétés / vennootschapsbelasting).

What it is for

As soon as the chosen PCMN Account — the account in the Belgian minimum chart of accounts (PCMN / MAR) — starts with 6181 (remuneration of a director's mandate), the window replaces the salaried employee's form with the form for a company director (dirigeant d'entreprise / bedrijfsleider): Director compensation. The gross amount you enter is the company's expense; Fiplan derives from it the payroll withholding tax (précompte professionnel / bedrijfsvoorheffing) to be withheld and the net amount to be paid.

The director's remuneration is also read by the tax calculation: it is one of the conditions of the corporate income tax reduced rate (Article 215 of the Income Tax Code 1992, CIR 92 / WIB 92) — see Corporate income tax and the reduced rate.

Steps

  1. Open Encoding, then Remuneration, and click New.
  2. Choose the PCMN Account 618100 — directors' remuneration (mandate) — and a Title.
  3. Enter the Gross monthly compensation, and tick 13th month if one is planned.
  4. Answer the social contributions question (see The director's social contributions), then open Adjust the withholding tax to check the Withholding tax, proposed by default.
  5. If the company grants a benefit in kind, open the Benefits in kind (valued at a flat rate) block, folded as long as no amount is entered: the benefit's annual amount, financial year by financial year, under Car or Other (housing, loan, options…). For a car, answer Does the company pay for the fuel?: saving waits for the answer. On the right, the Directors’ benefits in kind frame gives, for each financial year, their share of the remuneration and the limit.
  6. Check the periods, read the Monthly breakdown – Director on the right and click Save. If the company pays the contributions, Fiplan also creates the line “Social contributions – …” (account 618200).
The “New line — Rémunérations” (new line — remuneration) window on account 618100: €3,500 gross per month and the breakdown.
The “New line — Rémunérations” (new line — remuneration) window on account 618100: €3,500 gross per month and the breakdown.

Worked example · Boulangerie Dupont SRL

Marie Dupont, a director, pays herself €3,500.00 gross per month from January 2027, i.e. €42,000.00 per financial year on account 618100.

What Fiplan posts, each monthDebitCredit
The withholding tax deducted618100453000
The rest of the gross amount, paid to the director618100550000
The withholding tax paid over, the following month453000550000

January's withholding tax is therefore paid in February 2027; December 2027's (€700.00) remains a debt on the balance sheet at 31 December and is paid in January 2028.

For the corporate income tax reduced rate, Fiplan displays for 2027: “(b) Rémunération dirigeant — Période imposable 1 sur les 4 premières depuis la constitution — condition non applicable (art. 215 CIR 92)”. (Fiplan shows this message in French.) Boulangerie Dupont is incorporated on 4 January 2027: its first four taxable periods (périodes imposables / belastbare tijdperken) are not subject to this condition.

If the company also made a car available to Marie Dupont — a benefit valued by the accountant at €3,000.00 a year, fuel paid by the company —, Fiplan would read for 2027:

Benefits in kind · 2027Amount
The benefit entered (car)3,000.00
Total remuneration: the remuneration and the benefit45,000.00
The limit: 20% of total remuneration9,000.00
The disallowed expense: 40% of the benefit1,200.00

The benefit weighs 6.7% of total remuneration: below the limit, the reduced rate is not refused for that reason. The disallowed expense is added to the corporate income tax base, and stays there even at a loss (no loss or deduction absorbs it); without fuel paid, it would be €510.00 (17%). The benefit itself writes nothing to the journal.

The director's social security contributions (account 618200) have their own article: The director's social contributions.

Pitfalls

The account decides the form. A 620… account opens the salaried employee's form (NSSO, ONSS / RSZ; double holiday pay, double pécule de vacances / dubbel vakantiegeld); only a 6181… account opens the director's form.
The 13th month only changes the preview. When ticked, the box adds a thirteenth month to the annual cost displayed; the saved line carries twelve monthly amounts.
Too many benefits, and the reduced rate is lost. From tax year 2027, benefits in kind above 20% of the directors' total remuneration deprive the company of the reduced rate (art. 215, para. 3, 5° ITC 92): the whole profit then moves to the standard rate. The right-hand column puts a figure on that extra tax and shows Close to the limit when the share gets near it. Fiplan does not calculate the benefit (art. 36 ITC 92), and does not add it to the remuneration used for the minimum remuneration (art. 215, para. 3, 4° ITC 92): the screen says so, to be checked.
The incorporation date matters. The exemption for the first four taxable periods is calculated from the Company incorporation date, on the client's record. Without it, Fiplan applies the condition from the first financial year and says so.

What it changes · 2027

① Income statementThe gross remuneration-€42,000.00On account 618100; the social security contributions paid by the company (618200) come on top.
② CashWhat leaves the bank in 2027-€50,258.71The gross amount less the withholding tax, for twelve months; the withholding tax for January to November; the social security contributions.
③ Balance sheetDecember's withholding tax, payable€700.00A tax debt (453000) at 31 December 2027.

Source

Minimum standard chart of accounts (plan comptable minimum normalisé / minimumindeling van een algemeen rekeningenstelsel, annex 1 to the Royal Decree of 21 October 2018): account 618 (directors' remuneration), account 453 (taxes withheld). Account 618100 and its subdivision 618200 are Fiplan accounts.

Article 215 of the Income Tax Code 1992: the remuneration condition of the reduced rate, and its exemption during the first four taxable periods since incorporation — explanatory notes to the corporate income tax return of the Federal Public Service Finance (SPF Finances / FOD Financiën), tax year 2026 (exercice d'imposition / aanslagjaar).

Law of 15 July 2026 (Belgian Official Gazette, 29/07/2026), Articles 76, 80, b) and 88: the 20% limit on directors' benefits in kind (art. 2, § 1, 25° and art. 215, para. 3, 5° ITC 92), from tax year 2027; explanatory memorandum (Chamber, DOC 56 1243/001, p. 38-40): the benefit is included in total remuneration. Articles 36 and 198, § 1, 9° and 9°bis ITC 92: the benefit, valued by the accountant; the disallowed expense on the benefit of a car (FPS Finance, notes to the corporate income tax return, tax year 2026, p. 19).

Fiplan conventions, declared in the code (ventilation-paie.ts): the withholding tax paid over the following month.