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Under the conditions and limits set out by CLA no. 90 of 20 December 2007 and by the law of 21 December 2007 on the execution of the 2007-2008 Interprofessional Agreement, non-recurring performance-related benefits (“CLA no. 90 bonus”) benefit from particularly attractive tax and social treatment.
Since 1 January 2018, this specific treatment is no longer applicable in companies facing collective redundancy. This exclusion applies more specifically to employers which, in accordance with the provisions of CLA no. 24, have announced their intention to carry out collective redundancy combined with the closure of a company.
We note, however, that the deed of accession or the CLA instituting the system of the “CLA no. 90 bonus” will be effective insofar as it was registered with the registry of the general directorate of FPS Employment before the announcement of collective redundancy combined with the closure of a company.
Source: Articles 79 and 80 of the programme law (1) of 25 December 2017, Belgian Official Gazette, 29 December 2017.
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