Non-recurring result-linked benefits (CBA 90)

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Social security treatment

No NSSO contributions
Employee Taxation

Not taxable
Employer deductibility

Deductible

Worker Taxations Description

Under this scheme, all employees or a category of employees can receive benefits linked to the company's results or to the achievement of predetermined collective objectives, without constituting “remuneration”.

The aim is to increase employee motivation by involving them in a common company project.

In particular, the non-recurring result-linked benefits system should be introduced in line with CBA 90 and the law of 21 December 2007 (bonus linked to collective results - transparent/measurable/definable/controllable objectives - compliance with procedure (CBA - act of accession)). The question of the nature of the objectives is crucial, given the views of the FPS Employment on this issue.

Non-recurring result-linked benefits (also known as the CBA 90 collective bonus) are exempt from taxation up to a maximum limit per employee and per calendar year (to be indexed). As of 1 January 2025, the maximum index-linked threshold is set at EUR 3,622.

If an employee is employed by several employers, the tax exemption for the employee only applies up to the total capped amount (of EUR 3,622) per calendar year. If the amount of benefits granted exceeds the ceiling of EUR 3,622, the excess is subject to income tax.

Employer Deductibility Description

Non-recurring result-linked benefits (also known as the CBA 90 collective bonus) (as well as the special employer's social security contribution of 33%) are deductible (provided that it is included in the annual tax statements (failure to do so will result in the application of the special tax on secret commissions of 100%, which is not deductible as a professional expense for corporation tax purposes).