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4 ways to reduce labour costs

The salary bonus plan (CLA 90)

Reward your employees twice for the same price

Are you planning to reward your employees with a salary bonus? Remember that after tax and social security deductions employees keep only about a third of the traditional bonus. There is another way. Increase the net figures to 65% with a (CLA 90) bonus plan. That way, you reward your employees twice, at the same salary cost.

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The salary bonus plan (CLA 90)
What are the benefits of a (CLA 90) bonus plan?
  • There is nothing for you to do. We handle the legal and administrative side of the salary bonus
  • The employer contributions are no more than 33% of the gross sum. This sum and the employee bonus are fully tax deductible
  • You offer an attractive salary package and increase the motivation of your employees
Salary premium as a bonus

What is a (CLA 90) bonus plan?

The (CLA 90) bonus plan, also known as ‘non-recurring result-based benefits’, is a financially advantageous salary bonus. You use the bonus to reward your employees for reaching a goal.

Such as the overall sales figures, or obtaining ISO certification, or cutting down on the use of paper. This bonus provides extra motivation for your employees. 

The salary bonus is not an individual but a collective bonus. In other words, it applies to all employees or a specific group of employees. The goal you set must also be a collective one.

What if an employee hits a sales figure, obtains a certificate or cuts costs individually? In that case the bonus does not apply.

The bonus is not awarded until the target is reached. You set this by means of predefined and quantifiable criteria.

Our approach

How to implement this alternative reward in your business?

There is no need for you to learn the finer points of the legislation. We will examine if you meet the criteria for introducing a bonus plan.

You can count on us to handle the full procedure, from start to finish. In full compliance with your internal regulations.

We offer a broad range of support, from setting goals to paying your employees the bonus once the goal is reached.

How does it benefit you? You save time and money.

FAQs on the bonus plan

Discover the five most frequently asked questions about the (CLA 90) bonus plan here

1. Can I set up a bonus plan for just one employee?

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.

2. Can I reward someone for an exceptional, individual achievement?

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.

3. What does a (CLA 90) bonus plan cost?

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.

4. How long does it take to implement a bonus plan?

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.

5. What is the difference between a (CLA 90) bonus plan and a bonus in warrants?

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.

  Bonus plan (CLA 90) Warrants (with social optimisation) Bonus cash
Net bonus (estimate) 65.36 % 46.5 % 32.34 %
Collective / Individual? For all employees or a specific group Individual or collective Individual or collective
Ceiling Maximum € 3,413 per employee (2020) Maximum 20% of annual gross salary No ceiling
Procedure Stringent: by means of a collective plan with predefined goals. Submit standard form in due time. Less stringent: by means of a written proposal. Prepare in due time to allow for employee approval. Flexible award and payment
Objectively quantifiable? Yes No No
Planning to reward your employees with a salary bonus? Contact us
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