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As an employer, you have been paying a flat-rate annual bonus to your employees since 2016. This bonus is different for permanent employees (57.12 EUR) and occasional employees (10.38 EUR). In this infoflash, we rehearse all the information regarding these bonuses. We also answer the question whether you can convert this bonus into another benefit.
Since 2016, full-time employees having worked a full reference period receive a flat-rate bonus each year on 1 July.
The reference period runs from 1 July of the previous calendar year to 30 June of the current calendar year.
The gross bonus is prorated for:
The amount of the bonus is indexed in the same way as the wages within this JC. Since 01.01.2018, the bonus amounts to EUR 57.12.
Yes, this flat-rate bonus can be converted at company level into an equivalent benefit. To do this, you must conclude a collective labour agreement before 1 May 2018. You will then also have to provide the chairman of the JC with a copy of this company collective labour agreement.
The CLA leaves you a free choice as to the benefit, as long as it is an equivalent benefit. Please mind that you observe the specific provisions for the benefit chosen. For example, you will probably no longer be able to opt for an increase of the employer's contribution to luncheon vouchers, the granting of luncheon vouchers or eco vouchers. One of the conditions that must be fulfilled in order to grant eco vouchers/luncheon vouchers that are exempted from social security contributions is that they must not be granted as a substitute or as a conversion of wage, bonuses, benefits in kind or any other benefit subject to social security contributions or not. If the bonus has already been paid in 2016 and 2017, your employees have acquired the right to the bonus and its payment. Consequently, any subsequent conversion of the bonus is illegal and causes the luncheon vouchers/eco vouchers to be subject to the social security contributions.
On the other hand you can still choose to convert the bonus in one of the following benefits:
For guidance and advice, contact Legal Partners, any time (legalpartners@partena.be (or ring 02/549.30.20) mailto:legalpartners@partena.be
Since 2016, occasional employees who have declared on the form at least 50 days' employment for occasional work will receive an annual flat-rate bonus.
The reference period runs from 1 January to 31 December.
The bonus is paid together with the wages for the month in which the quorum of 50 days is reached.
The amount of the bonus is indexed in the same way as the wages in this JC. Since 01.01.2018, the bonus amounts to EUR 10.38.
A detailed analysis can be found in the sectoral information available on our website.
Source: Collective Labour Agreement of 20 October 2017 fixing the applicable scales
Author: Leen Lafourt
23/04/2018
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