Non-recurring result-linked benefits - changes to template bonus plans
Mar 15, 2022
Recently, the National Labour Council concluded collective bargaining agreement (‘CBA’) no. 90/4, by means of which they adjusted the templates for the introduction of a non-recurring, result-linked bonus plan via a company-level CBA or act of accession.
A quick recap: the system of non-recurring result-linked benefits was introduced by CBA no. 90 and allows employers to grant their workers tax-friendly bonuses based on the achievement of collective targets during a certain reference period.
To be properly implemented, the bonus plan has to be introduced – and filed with the Federal Public Service (‘FPS’) Employment, Labour and Social Dialogue – in the form of either an act of accession or a company-level CBA, depending on the company's situation. For both documents, compulsory templates are available, which have now been adjusted by CBA no. 90/4.
The new CBA no. 90/4
CBA no. 90/4 adjusts these templates, specifically for situations in which the bonus plan includes targets related to employee wellbeing or mobility.
Where a bonus plan includes targets related to employee wellbeing - such as decreasing the level of absenteeism or number of industrial accidents - the employer will, from now on, have to file the global prevention plan and current yearly action plan together with the bonus plan (up until now, employers only had to declare that a prevention plan existed within the company).
Regarding the mobility targets (e.g. an increase in the number of people that opt for a mobility budget), the employer will, as of now, have to declare on honour that a biking allowance is paid to employees who commute by bike.
You can find the updated templates on the website of the FPS Employment, Labour and Social Dialogue (link to the Dutch version / link to the French version).
Entry into force
The new templates are applicable as of 22 February 2022. However, the administration allows for a transition period until 1 June 2022, meaning that using the ‘old’ version of the templates to introduce and file a bonus plan will still be allowed during this period.
If you have any questions regarding the above or are looking to introduce a system of non-recurring, result-linked benefits in your company and require assistance, don’t hesitate to reach out; we’d love to hear from you.
Contact us
