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At the risk of disappointing more than one, the end-of-year bonus is not legally compulsory. Therefore, depending on the sector or company, some Belgian workers will simply not receive a thirteenth month.
Indeed, you will receive a bonus (generally at the same time as the remuneration for the month of December) if this right is fixed in a contract individual work (or if it is the custom in the company) or in a collective labor agreement (CCT) sector or company.
This is particularly the case for all CP200 workers (the largest joint committee in the country which brings together around 450,000 employees), provided they have at least six months of seniority in the business.
Reduced premium
The workers who have not worked a full year with their current employer (ie those who started working during the year or who were absent for a long time) will receive a lower premium.
Workers made redundant during the year will be entitled to part of the end-of-year bonus distributed by their former employer, but in proportion to the months worked during that year.
Note that absences for annual vacation, statutory holidays, minor unemployment, occupational disease, work accident or maternity leave have, in principle, no influence on the amount of the premium. For the first 60 days of illness or accident, the amount of the premium is not reduced either. This applies for example to the CP 200, but it is possible that other modalities are applied in other sectors.
The workers made redundant during the year will be entitled to part of the end-of-year bonus distributed by their former employer, but in proportion to the months worked During this year.
Finally, those who took their pension this year or those who resigned are entitled to a bonus provided they have at least 5 years of seniority within the company.
Premium amount
As the end-of-year bonus is considered an exceptional allowance, the withholding tax retained is also “exceptionally” higher.
Calculation rules may differ from one sector to another. Some apply a lump sum fixed amount (CP 140.03 which corresponds to coach drivers). For others, the amount varies according to the hours actually worked during the previous year (CP 110, workers in charge of textile maintenance).
To put it simply, let’s take the case of the CP 200. In this case, the gross amount of the premium corresponds to the gross amount of the worker’s monthly salary.
Tax deductions and social security
On the other hand, the net amount will not be equivalent to your salary. As the end-of-year bonus is considered an exceptional allowance, such as the double holiday allowance, the withholding tax retained is also “exceptionally” higher. “This is determined by the amount of gross taxable remuneration and it cannot be higher than 53.50%“, explains Securex.
To understand, take the case of a CP200 worker (single and without dependent children) who earns 3,000 euros gross per month. At first, his thirteenth month is cut off social security contributions (13.07%) as is the case for his monthly salary (see calculation below). On the other hand, the withholding tax retained will be higher and will reach in its case 46.44%.
Finally, a special social security contribution is also retained. It varies depending on when the premium is paid. If the thirteenth month is paid before the December salary, this contribution will amount (in this precise case) to 27.50 euros. If it is paid later, this contribution will then be 33 euros. Or a difference of 5 euros for this worker.
summary
- The end-of-year bonus is not legally required.
- The workers who have not worked a full year with their current employer will receive a lower premium.
- Calculation rules may differ from one sector to another. Some apply a lump sum fixed amount. For others, the amount varies according to the hours actually worked during the previous year.
- As the end-of-year bonus is considered an exceptional allowance, the withholding tax used is also “exceptionally” higher (maximum 53.5%).
- The premium is also subject to social security contributions (13.07%) and to a special social security contribution which varies depending on when the premium is paid.