Changes to the procedure for implementing non-recurring result-linked benefits
03 Jan 2023
During the Chamber of Representative’s plenary session of Thursday 22 December 2022, the act modifying several provisions regarding collective labour relations was voted into law. The act contains two changes to the procedure for implementing a system of non-recurring result linked benefits in a company via act of accession.
Non-recurring result-linked benefits – general principles
The system of non-recurring result-linked benefits was introduced by the act of 21 December 2007 holding the execution of the interprofessional agreement 2007-2008 and further implemented by means of Collective Bargaining Agreement (CBA) no. 90. The system allows employers to grant their workers tax-friendly bonuses based on the achievement of collective objectives during a certain reference period. If a company wants to introduce non-recurring result-linked benefits, a bonus plan must be drafted, which has to be formalised by means of either a company-level CBA – in companies with a union delegation – or via an act of accession (in companies without a union delegation). Both changes included in the act of 22 December 2022 relate to the implementation of a bonus plan via act of accession.
Act of accession – procedural changes
When introducing a CBA no. 90 bonus plan via act of accession, the employer must present the draft plan to all employees and – during the 15 following days – make available a register of comments in which the employees can record any remarks. Currently, the employer always has to submit the register of comments to the appropriate directorate of the Supervision of Social Laws ('externe directie van het Toezicht op de Sociale Wetten'/'direction extérieure du Contrôle des Lois sociales'), even if no actual comments were recorded. These blanco registers result in an unnecessary administrative burden for the external directorates and the act of 22 December 2022 therefore adjusts the procedure in this respect: going forward, the register of comments only has to be submitted if it in fact contains comments.
Once the bonus plan has been presented to the employees and the register of comments has been submitted to the external directorate, the act of accession has to be lodged at the Registry of the general directorate Collective Labour Relations of the Federal Public Service Employment, Labour and Social Dialogue. The above-mentioned act of 21 December 2007 currently states that, if the Registry finds that the employer didn't comply with the drafting procedure, the lodgement will be inadmissible. However, the act doesn't specify the elements on the basis of which the lodgement can be refused. In the interest of legal certainty, these provisions are adjusted and going forward explicitly mention when the lodgement will be admissible, being:
if the lodgement was done within the applicable deadlines;
if the act of accession, including the bonus plan, complies with the minimum reference period required by CBA no. 90;
if the act of accession and bonus plan contain the requisite mentions, as detailed in CBA no. 90;
if, where the bonus plan contains collective goals with respect to the employees' wellbeing, the global prevention plan and current yearly action plan are attached to the act of accession.
If you have any questions regarding the above or are looking to implement a CBA no. 90 bonus plan for 2023 and would like more guidance, don’t hesitate to get in touch: we’d love to hear from you.
