FAQ wage cost

No, you must award this salary bonus to all of the company's employees or a specific group. Have you got a team or group in mind? In that case, you cannot distinguish between members. Nor can you differentiate by age or working hours (part-time or otherwise).

Were you actually interested in an individual bonus? Choose warrants as a bonus.

What if you only have one employee? In that case you can set up the (CLA 90) bonus plan.

More info? Get in touch with us. We will gladly explain the options.

Yes, you can combine a (CLA 90) bonus plan with other individual bonuses. For example, you can award a bonus in warrants to an exceptionally productive employee.

This bonus is entirely independent of the (CLA 90) salary bonus, which can only be awarded to a group of employees.

Under a certain ceiling the salary bonus is always cheap, in terms of both tax and social security.

• The employee pays only the solidarity contribution of 13.07%. He/she pays no retention tax.
• As the employer, you pay a special 33% contribution on the gross amount. Like the bonus, this is fully tax deductible. 

This salary bonus is not taken into account when calculating the wage norm, severance pay or annual leave. Meaning? Considerable savings in your salary costs.

A bonus plan is set up through a business CLA or deed of accession. The length of the procedure depends on various things, such as the duration of the bonus plan. Generally, you should allow it for 3 to 4 months. The bonus plan needs not necessarily begin in a new quarter or calendar year. You must run the bonus plan for at least three months.

The (CLA 90) bonus plan is more attractive from a financial point of view. But if you want to reward an individual employee, a bonus in warrants is the better option.

No, we walk your employees through the plan. We take care of everything. We make sure the communication is perfect, so that everything is crystal clear. The tool automates the choices and contracts. We can even deal with the benefits ourselves. In short, our experts give you all the advice and practical help you need to bring about the biggest possible reduction in your workload.

Discover the details of our approach to the cafeteria plan.

The Belgian tax system allows about thirty benefits, covering everything from insurance policies to smartphones. You can generally narrow the choice down to about 5 to 7 benefits, while still offering an attractive package of non-statutory benefits and keeping things simple for HR.

Cafeteria plans are traditionally found in large companies, which have been offering flexible plans based on a "menu of benefit choices" since the 1970s. But they are just as suitable for SMEs with fewer than ten employees.

The only condition is that your salary policy should be compatible with the implementation of a cafeteria plan.

Discover all the ways to optimise your wage costs here.

The cafeteria plan we offer integrates with any payroll administration software on the market.

Discover how to introduce a cafeteria plan in five stages or get in touch with us.

Partial exemption from retention tax payments on research and development was extended in January 2020. As of then an ordinary SME could apply for exemption when setting up development projects. Provided the project satisfied a number of conditions.

It is a misconception that only recognised research institutions and companies in the science sector are entitled to this tax exemption.

Do not miss the opportunity to claim this benefit. Would you like to know if your project qualifies? Do the simulation here.

Yes, provided the research and development activities in that sector satisfy the conditions.

Exemption from payments applies to ‘businesses’. The sector in which that business operates is not relevant.

So what is relevant, then? The businesses concerned must prove that their research and development projects lead to:

• The acquisition of new scientific or technical knowledge
• And/or considerable improvements in processes, systems, services and so on

Yes, provided they satisfy the statutory conditions, holders of a professional bachelor's degree qualify for exemption on their salaries.

No. Exemption from retention tax payments on research and development can only be granted after you have notified BELSPO of a research or development project.

In other words, it is not possible to reclaim tax for the period before notification. Not even on appeal.

Exemption cannot start until the month in which BELSPO was notified of the project or programme.

For example: if a project commences on 1 January and is not notified until 1 May, it will be agreed by BELSPO on 30 June. Exemption will not apply until 1 May. Under no circumstance will it be possible to reclaim tax from the initial month, in this case 1 January.

You will benefit from the measure while your research and development projects are ongoing. You will of course have to satisfy a number of conditions (including qualification requirements).

Yes, the tax measure applies across each employee. The main point to bear in mind is the qualification requirement. Exemption is also granted based on the time spent on the project.

No, the research and development activities do not need to be carried out at the business premises where the personnel are employed.

The benefit of exemption from retention tax payments applies to the employer. Nothing changes from the employee's point of view. The retention tax is withheld from his or her salary as usually.