The profit bonus

Since 1 January 2018, Belgian businesses have been able to put in place a new mechanism to interest workers in the results of the company, known as the ‘profit bonus’.

As regards granting premiums and bonuses, this new system is one of the most attractive choices, along with the existing system, the Collective Labour Agreement No 90 bonus. However, the profit bonus comes out on top because, unlike the introduction of a bonus under Collective Labour Agreement No 90, it does not require long administrative procedures (determination of collective targets to be accepted by the Federal Public Service for Employment, etc.) and the amount is not limited to around EUR 3,000 gross.

Let’s compare the (para)tax system applicable to the profit bonus with three other forms of remuneration : the traditional bonus, the bonus under Collective Labour Agreement No 90 and warrants