Whether you want to start a sole proprietorship or a company, Partena Professional helps you start your business 100% digitally with personal assistance by our experts.
Have you been appointed co-owner, active partner or self-employed helper and you want to register as a self-employed person?
want to know more about our services or want to chat with our experts? Visit one of our offices near you.
Increase your chances of success with our experts' help.
Our experts will give you the answers you seek.
Alter your business details via our one-stop shop for entrepreneurs.
Discover our practical tool for your social insurance dossier.
Want to know more about our services or want to chat with our experts? Visit one of our offices near you.
and reap the benefits of our social secretariat's support.
Take advantage of Partena Professional's expertise and knowledge
Discover the benefits we can give you as an accountant.
The caps set by the NSSO (social security) and tax authorities on non-recurring company performance-related benefits will be indexed on 01 January 2017.
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.
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 social security cap in 2016 amounts to 3,219 EUR. In 2017, itwillamount to 3,255 EUR.
The bonus awarded under collective bargaining agreement No. 90 is exempt from personal income tax up to an annual ceiling of 2,798 EUR (indexed amount 2016). If the tax cap is not exceeded, no withholding tax will have to be deducted at source from the bonus awarded.
The indexed tax cap for 2017 amounts to 2,830 EUR (subject to confirmation by the administration).
The Partena Professional website is a channel for making information available in an understandable form to affiliated members and non-members. Partena Professional strives to provide up-to-date information and this information is compiled with the greatest care (including in the form of Infoflashes). However, as social and fiscal legislation is constantly changing, Partena Professional cannot accept any liability for the correctness, the up-to-date or the completeness of the information consulted or exchanged via this website. Further provisions can be read in our general disclaimer that applies to every consultation of this website. By consulting this website, you expressly accept the provisions of this disclaimer. Partena Professional can unilaterally change the content of this disclaimer.