The availability of a company car to an employee may be taken into account in calculating the full unemployment benefit, when that car is considered a benefit in kind and an element of salary.

For this to happen, the company car must have been provided to the employee both for business purposes and for private purposes. The amount representing the granting of the company car will be taken into account in the amount of the full unemployment benefit.

In addition, the National Employment Agency (Agence pour le développement de l'emploi - ADEM) will only take the company car into account in calculating the unemployment benefits when:

• the availability of the car was an integral part of the worker's employment contract; and
• social contributions are paid to the Joint Social Security Centre (Centre commun de la sécurité sociale - CCSS) on the amount representing the availability of the company car.