{"letter":{"place":"Bruxelles","date":"2026-01-15","language":"fr","reference":"CAF-2026-EMP-00342"},"employer":{"name":"TechNord Belgium SA","address":"Avenue Louise 149, 1050 Bruxelles","bce_number":"0456.789.012","vat_number":"BE0456789012","onss_number":"123456789","joint_committee":"CP 200 -- Employes","social_secretariat":"SD Worx NV -- agrement 200","represented_by":{"name":"Julie Martens","title":"Directrice des Ressources Humaines"}},"employee":{"given_name":"Amira","surname":"Benali","employee_id":"EMP-00342","function_title":"Ingenieure logicielle senior","department":"Research and Development","statut":"bediende"},"plan_year":2026,"optin_deadline":"2025-12-15","irrevocable_until":"2026-12-31","budget_source":{"source_type":"thirteenth_month","source_label":"Prime de fin d'annee (13e mois) 2026","total_budget_eur":5200.0,"neutrality_note":"Le cout employeur apres conversion est identique au cout du 13e mois brut converti, conformement a l'arret Cass. 24.10.2005."},"benefit_selections":[{"benefit_code":"group_insurance","name":"Assurance groupe supplement 2e pilier","allocated_eur":2000.0,"frequency":"annual","nsso_treatment":"Exonere ONSS (Loi 28.4.2003 LPC/WAP, regle 80\\% Art. 59 CIR 92)","tax_treatment":"Deductible IPP Art. 59 CIR 92","legal_ref":"Loi 28.4.2003 LPC/WAP -- CIR 92 Art. 59","is_mutable":false,"notes":"Versement unique en janvier sur le contrat AG Insurance ref. GI-2021-BNL"},{"benefit_code":"eco_vouchers","name":"Eco-cheques annuels","allocated_eur":250.0,"frequency":"annual","unit_value_eur":250.0,"nsso_treatment":"Exonere ONSS (max 250 EUR/an, Art. 38 par. 1 9bis CIR 92)","tax_treatment":"Exonere IPP dans la limite legale","legal_ref":"Loi-prog. 27.12.2006 -- CIR 92 Art. 38","is_mutable":false,"notes":"Validite 24 mois. Catalogue produits ecologiques agree."},{"benefit_code":"connectivity_allowance","name":"Allocation de connexion (teletravail structurel)","allocated_eur":600.0,"frequency":"monthly","unit_value_eur":50.0,"nsso_treatment":"Exonere ONSS (max 50 EUR/mois)","tax_treatment":"Exonere IPP (CIR 92 Art. 38)","legal_ref":"CIR 92 Art. 38 -- Loi 3.10.2022 Art. 55","is_mutable":true},{"benefit_code":"meal_vouchers","name":"Cheques-repas electroniques","allocated_eur":2350.0,"frequency":"per_day","unit_value_eur":6.91,"nsso_treatment":"Exonere ONSS (patronal max 6,91 EUR/jour per AR 12.12.2000)","tax_treatment":"Exonere IPP dans la limite legale","legal_ref":"AR 12.12.2000 -- CIR 92 Art. 38","is_mutable":false,"notes":"Valeur faciale 8,00 EUR; contribution patronale 6,91 EUR; contribution travailleur 1,09 EUR."}],"remaining_budget_eur":0.0,"legal_notices":{"irrevocability_text":"Les choix effectues dans le present document sont irrevocables pour l'integralite de l'annee civile 2026, sauf evenement de vie exceptionnel prevu par la CCT d'entreprise.","neutrality_guarantee":"L'employeur certifie que le cout total du present plan, apres conversion, est identique au cout qu'aurait represente l'element de remuneration d'origine converti (Cass. 24.10.2005).","consent_text":"Le travailleur confirme avoir recu toutes les informations necessaires et avoir consenti librement et de maniere eclairee a la conversion proposee (Cass. 14.10.1991)."},"signatures":{"hr_signatory_name":"Julie Martens","hr_signatory_title":"Directrice des Ressources Humaines","signature_date":"2026-01-15"}}