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We find that several sectors are mandating a one-off purchasing power bonus for companies that made (exceptionally) high profits in 2022. This Infoflash tells you all about this topic and how you can find out if you are obliged to award a purchasing power bonus to your employees.
Companies that achieved good results despite the 2022 energy crisis can or must award a one-off purchasing power bonus of up to 750€ to their employees in 2023.
The purchasing power bonus is awarded in the form of consumption vouchers (with the same spending options as luncheon vouchers or eco vouchers).
This purchasing power bonus benefits from advantageous social and fiscal treatment and is not taken into account for the wage norm. It can be issued no later than 31 December 2023.
More detailed info on this can be found in our previous Infoflash.
The award of the purchasing power bonus must be laid down in a collective bargaining agreement ("CBA") at sector or company level, or in exceptional cases by individual agreement.
In general, it is advisable to wait and see whether your sector, usually within the framework of a sector-level agreement, will provide for the obligation to award a purchasing power bonus as well as under what terms and conditions. As an employer, you can then voluntarily award a (supplement on top of the sectoral) purchasing power bonus.
Now, numerous joint committees provide that a purchasing power bonus (supplementary or otherwise) must be awarded in the event of high profits in 2022, such as:
You can always check this in our sector documentation. We make every effort to complete it as soon as we have the final CBA. Be sure to also check this documentation whether your joint (sub)committee has already concluded a sector-level agreement that may announce a purchasing power bonus.
Important note: A sector-level collective bargaining agreement (declared generally binding) does impose an obligation on the employer. Therefore, if your company meets the profit criteria laid down therein, as an employer you are obliged to award a purchasing power bonus.
If your sector provides for a purchasing power bonus, we will normally contact you to learn from you whether your company meets the requirements. Please contact your payroll consultant in due time if you have any questions about this topic or if you think your company falls under the requirements for the award of a purchasing power bonus in your sector.
Need a template of an individual agreement or collective bargaining agreement regarding the purchasing power bonus? Our Legal Partners are happy to help. Contact them at email@example.com.
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