On 22 February 2022, a new 'wage bonus' CLA 90/4 came into force. What does this mean for you and the wage bonus you might have had in mind?
The wage bonus
In a previous blog post, we already gave an extensive explanation of the wage bonus, ranging from its definition to its introduction. Did you happen to miss it? Then be sure to take a look at our blog post on the wage bonus!
But let's summarise it quickly. The wage bonus or 'non-recurring result-related benefit' is a bonus linked to collective targets of either your entire company or of a well-defined group of employees based on objective criteria.
The wage bonus is a win-win for the employer and the employee. With the wage bonus, the employer can encourage his employees to achieve specific targets. The employees are incentivised to do so. How can this be done? By means of a tax-friendly bonus! If these objectives are achieved over a certain period, a tax-friendly bonus is awarded to the employees!
In 2022, the employer can grant a wage bonus for a maximum gross amount of € 3,558. On this, the employee only has to pay an NSSO solidarity contribution of 13.07%. No personal tax! What remains is a nice net amount of (maximum) € 3,094! Worth considering, isn't it?
Novelties in 2022
Concretely, the recently published CLA launches some interesting novelties around the definition of collective objectives:
- The possibility of a new collective target for mobility within the company, such as an increase in the number of employees using the mobility budget.
This is only possible if bicycle allowances are granted to employees who use the bicycle for commuting.
Do you hear the thunder in Cologne when it comes to the mobility budget? Then be sure to read our blog post on mobility budgets.
- A refinement of the objective relating to the well-being of workers at work, including those relating to the reduction of the number of accidents at work or days lost as a result of an accident at work, and those relating to the reduction of the number of days of absence.
The employer must submit the overall prevention plan and the current annual action plan together with the bonus plan to the registry (previously, the declaration that a prevention plan exists was sufficient).
If the employer wants to include a target for reducing the number of days of absence in his bonus plan, he must also take into account the specific approach to stress risks (as stipulated in CLA 72).
If the bonus plan does not introduce any of the aforementioned targets, nothing will change.
Modified model forms?
The model forms were slightly modified following the publication of CLA 90/4. They can now be consulted on the website of the Federal Public Service WASO.
It is important to note here that the administration has provided for a transitional period until 1 June 2022. This means that employers can still use the old model forms and that these will be accepted by the registry for all deeds and collective agreements concluded before 1 June 2022.
Timely filing is required!
A bonus plan must still be submitted before 1/3rd of the reference period has elapsed.
Bonus plans that are thus introduced for the calendar year 2022 must be filed with the registry no later than 30 April.
Need tips on the introduction of the wage bonus? Book a virtual chat with one of the Payflip experts via this link and we will gladly put you on the road!