What is the fiscal maximum amount?
The fiscal maximum amount is the social maximum amount minus a solidarity contribution of 13.07% paid by the worker. This amount will be 3,701 euro per worker.
This amount still needs to be confirmed by the tax authorities.
Compliance with these limits is assessed in the year the pay bonus is paid, regardless of the year the plan was established.
Good to know: the pay bonus is not part of the pay standard
As an employer, you are required to pay a special social security contribution of 33% on the amount of the pay bonus. This amount, along with the 33% contribution, can be deducted as a business expense. Your worker is responsible for a solidarity contribution of 13.07%.
The pay bonus must be given to all workers or a clearly defined group of workers and must be linked to achieving one or more collective objectives.
You can grant the pay bonus on top of the pay standard from the interprofessional agreement.
What about students and flexi-job workers?
In its administrative instructions, the social security office clarifies that the contributions of 33% and 13.07% also apply to flexi-job workers.
If you have flexi-job workers in your company who meet the conditions to receive the pay bonus, both you as the employer and your flexi-job worker have to pay the same social security contributions as other workers receiving the pay bonus.
If you have students in your enterprise who also meet the conditions to receive the pay bonus, until 2025, the social security office did not collect the contributions of 33% and 13.07% if you were only liable for the solidarity contributions for students. This applied for up to 650 hours per year.
This will change from 2026. The social security office will collect the contributions of 33% and 13.07% for each student who receives a pay bonus, even if your student has only worked 300 hours for you and those 300 hours were only subject to solidarity contributions.
More info?
Do you want more information about the pay bonus? Then consult our file on the pay bonus.
Do you want to implement a pay bonus plan in 2026? Or are you satisfied with the objectives your company has achieved in 2024 thanks to this remuneration system and want to renew your current plan for the year 2025? Then be sure to contact our Legal Consultants at consultinglegal@securex.be.
