Non-recurring performance-related benefits (collective bargaining agreement No. 90): tax threshold adjusted

Author: Peggy Criel


In order to enable employers to motivate their employees even more by involving them in the achievement of collective goals and results, a bonus system, better known as 'collective bargaining agreement No. 90' or 'non-recurring performance-related benefits', was introduced.

The system allows employees to be paid a social security- and tax-concessionary bonus under certain conditions. 

Tax threshold: slight adjustment

The bonus awarded in the context of CBA No. 90 is exempted from personal income tax insofar as the tax threshold per calendar year and per employee is not exceeded. This means that no income withholding tax on the bonus is withheld as long as the tax threshold is respected.

The indexed tax threshold for 2019 was initially EUR 2,941. This amount is now slightly adjusted. The basic amount of the tax exemption, i.e. the amount prior to indexation, is increased by EUR 1: EUR 2,755 becomes EUR 2,756. As a result of this adjustment, the indexed tax threshold for 2019 will also increase: EUR 2,941 becomes EUR 2,942.

Social security threshold

The social security contributions remain unchanged. If the amount of the bonus per employee does not exceed EUR 3,383 in 2019, the bonus granted under CBA No. 90 is not subject to ordinary social security contributions.

A 13.07% solidarity contribution will, however, be deducted from the amount paid to the employee while the employer will have to pay a special employer's contribution of 33% on the bonus.

Source: Law of 28 April 2019 containing various tax provisions and amending Article 1, § 1ter of the Law of 5 April 1955, Belgian Official Gazette of 6 May 2019.

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