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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.
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.
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.
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.
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