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Year-end bonus in JC 118 and 220

Progressive resumption (of work) is considered a full-time illness.

The social partners have agreed on how to handle the partial return to work when calculating the year-end bonus. The time a worker spends working part-time will be considered as actual labour activities for up to twelve months.

This AI-generated translation may contain errors and should not be considerd legal advice. For accurate info, refer to the Dutch or French version or consult your Securex Legal Advisor.

What is a partial return to work?

After being completely unable to work for a period, an employee may find that they cannot return to work full-time but can manage part-time work. In such cases, the employee can choose to gradually return to work, with their own initiative, approval from the health insurance fund, and in consultation with their employer.

What is the impact on the labour contract?

The employee is not automatically classified as a part-time worker when they return to work. For the hours not worked due to incapacity, the employee continues to receive sick benefits from the health insurance fund. Therefore, obtaining agreement from the health insurance fund is essential: without their approval and benefits, the employee is regarded as a voluntarily part-time worker.


What about salary and labour conditions during a partial return to work?

During adapted or alternative work, the employee generally retains the benefits from their original labour contract. However, the employer and employee can agree to different terms. Without specific agreements, salary and benefits are provided in proportion to the adjusted working arrangement.
For more information, read our detailed file.

Our tip: To avoid disputes, attach an annex to the labour contract during a partial return to work. Your Securex Legal Advisor is available to assist you.

What about the year-end bonus in the case of a partial return to work?

There are two possible views. One can argue that only the part-time work actually performed counts, or that the period of partial return to work still qualifies as incapacity.

Year-end bonus in the food industry

Both manual workers (joint committee no. 118) and employees in the food industry (joint committee no. 220) are entitled to a year-end bonus under certain conditions. This amount is reduced based on certain absences, such as illness...
Illness or accident of common law is treated as effective work performance for twelve months.

What happens in the case of a partial return to work?

In a recent collective labour agreement, the social partners decided that the period of partial return to work still qualifies as incapacity.

The collective labour agreement included a joint commentary, clearly stating that the period of partial return to work must be considered as illness.
However, this must not result in exceeding the maximum equalization period of twelve months. This collective labour agreement will take effect on 1 January 2025.

Numerical example

Jeanne became incapacitated on 1 April 2024 and resumed work part-time on 1 January 2025. Her normal year-end bonus amounts to €3,300.

  • April 2024 to March 2025: the first 12 months of incapacity are fully equated with effective performance, resulting in no reduction.
  • From April 2025 (13th month): the bonus is calculated based on her effective performance:
    • 3 months full-time: €275 × 3 = €825
    • 9 months part-time: (€275 ÷ 2) × 9 = €1,237.50
    • Total bonus for 2025: €825 + €1,237.50 = €2,062.50

Read more: ‘Year-end bonus JC 220’ Read more: ‘Year-end bonus JC 220’   

For a complete analysis of the year-end bonus in JC 118, visit your joint subcommittee on Lex4You, and navigate to Bonuses > Year-end bonuses > Year-end bonus.

Our tip: Although the joint committee now provides clarity on the calculation of the year-end bonus, we recommend adding an annex to the labour contract during a partial return to work. This will help avoid disputes over other benefits such as bonuses or extralegal leave days. Your Securex Legal Advisor is available to assist you with this.

What does Securex do for you?

When calculating the year-end bonuses, we will consider the new rules.

Sources

  • Collective labour agreement of 16 September 2025 regarding the year-end bonus concluded in joint committee 118 for the food industry
  • Collective labour agreement of 21 October 2025 regarding the year-end bonus concluded in joint committee 220 for the food industry