Discover the new caps for the wage bonus CBA no. 90 in 2025

Author Melissa Menschaert  (Legal Expert)
Read time 2min
Last updated 23/12/2024 - 08:26

The caps of the wage bonus CBA no. 90 for 2025 have been published. Find out up to what amount you can award a tax-free wage bonus to your employees. 

What is the wage bonus CBA no. 90?

The wage bonus CBA no. 90, or the non-recurring performance-related benefit, is a way to reward employees for achieving predefined, collective goals. This wage bonus has a specific social security and tax treatment, making it more financially advantageous than the traditional bonus. 

Social security cap 2025

Up to a cap of 4.164 EUR in 2025 per employee, an exemption from ordinary social security contributions applies (2024 cap: 4020 EUR).

Note that the employee pays a solidarity contribution of 13.07% and as an employer you will have to pay a special employer contribution of 33%.

If the wage bonus exceeds the amount of 4.164 EUR per employee in 2025, the exceeding amount is subject to ordinary social security contributions.

Tax cap 2025

Up to a cap of 3.622 EUR in 2025 per employee, the wage bonus is exempt from personal income tax (subject to confirmation of the amount - cap 2024: 3.496 EUR). 

As long as this cap is observed in 2025 per employee, no withholding tax will be deducted from the wage bonus. 

Want to learn more about the different types of bonuses you can award as an employer?

Our experts will be happy to help you. Contact us via legalpartners@partena.be.

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