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The caps set by the NSSO (social security) and tax authorities on non-recurring company performance-related benefits will be indexed on 01 January 2019.
The industry agreement for 2007-2008 between management and labour established a bonus system commonly known as "CBA 90" or "non-recurring performance-related benefits".
The system allows workers to be paid a social security- and tax-concessionary bonus under certain conditions.
The indexed social security cap amounts to 3,383 EUR in 2019 (limit 2018: 3,313 EUR).
A bonus awarded under CBA 90 is not classed as pay liable to social security contributions if it does not exceed the social security limit set per worker per calendar year.
A 13.07% solidarity levy will, however, be deducted from the amount paid to the worker; while the employer will have to pay a special employer’s levy of 33% on the bonus.
If the effective awarded bonus exceeds the cap, the excess amounts will be liable to ordinary social security contributions.
The indexed tax cap amounts to 2,941 EUR in 2019 (subject to confirmation by the administration – limit 2018: 2,880 EUR).
The bonus awarded under collective bargaining agreement No. 90 is exempt from personal income tax if it does not exceed the indexed tax limit set per worker per calendar year. If the tax cap is not exceeded, no withholding tax will have to be deducted at source from the bonus awarded.
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