CBA no. 90 bonus – deadline for plans with 2025 reference period approaching
01 Apr 2025
A bonus plan for non-recurring result linked benefits can still be implemented after the start of the underlying reference period, but only if 1/3rd of the reference period has not yet passed. So, if you're considering implementing a system of non-recurring result linked benefits with a 2025 reference period, remember to do so before the end of April!
Collective Bargaining Agreement no. 90 - a short recap
The system of non-recurring result linked benefits was introduced by Collective Bargaining Agreement (CBA) no. 90 and allows employers to grant their workers tax-friendly bonuses based on the achievement of collective objectives during a certain reference period.
If a system of non-recurring result linked benefits is introduced in the company and the conditions set down in CBA no. 90 are met, the amounts paid out in this respect are not subject to regular social security contributions provided that the maximum amount of EUR 4,164/year per employee (figure for 2025) is not exceeded. If this threshold is observed, a specific employee solidarity contribution of 13.07% and an employer solidarity contribution of 33% is applicable, however. For income tax purposes, the amounts paid out are exempt up to a maximum of EUR 3,622/year per employee (figure for 2025).
Introducing a new bonus plan
A system of non-recurring result linked benefits must be laid down in a bonus plan. This bonus plan must be formalised by means of either a company-level CBA - in companies with a union delegation - or an act of accession (in companies without a union delegation). For this CBA and act of accession, mandatory templates are in place, which are available on the website of the Federal Public Service (FPS) Employment, Labour and Social Dialogue.
The CBA or act of accession must be filed with the registry of the FPS’ Collective Labour Relations Directorate General. When introducing a bonus plan by means of an act of accession, the FPS’ dedicated online platform can be used (www.bonusplannen.be / www.plansbonus.be).
A CBA no. 90 bonus plan can be introduced for the company as a whole or for a certain (objectively and non-discriminatorily defined) category of workers. The objectives must be collective in nature and must be clearly defined. They may be financial (e.g. profit, turnover) or non-financial (reduction of complaints, optimisation of a production process, ecological objectives). Objectives for which it’s manifestly certain that they’ll be met at the time the bonus plan is introduced, are also explicitly ruled out. Objectives that are aimed at reducing the number of industrial accidents or absences in the company are only allowed if the company has a global prevention and action plan in this respect.
The bonus plan must also contain a defined reference period during which the objectives must be achieved. This reference period can e.g. coincide with a calendar year but can also be as short as 3 months. A CBA no. 90 bonus plan can even be introduced retroactively, as long as 1/3rd of the reference period has not yet passed.
Deadline for submitting bonus plans with 2025 as reference period
Since a CBA no. 90 bonus plan can be introduced retroactively as long as 1/3rd of the reference period hasn’t passed, bonus plans with calendar year 2025 as reference period must be implemented on 30 April 2025 at the latest. This means that the filing of the CBA or act of accession with the registry of the FPS’ Collective Labour Relations Directorate General (see above) must be done on that date at the latest.
If you have any questions on this topic or would like to introduce a new CBA no. 90 bonus plan and are looking for guidance, don’t hesitate to reach out; we’d love to hear from you!
