Do you want to grant a wage bonus to your employees? Please note that there are novelties in the granting of non-recurring result-related benefits, also known as the wage bonus. As of 22 February 2022, there is a new CLA 90/4, and the social partners also gave their opinion on the wage bonus interpretation in the National Labour Council. What exactly will change? We'll provide an overview.
Motivating your employees to achieve a collective goal? You can use the wage bonus for that. It is a tax-friendly way of remuneration that you can use to reward all your employees - or a specific group in your company - when they reach a collective target. The allocation of a maximum of EUR 3,558 (in 2022) is not considered as salary in terms of social security. The tax-free amount then again is EUR 3,094.
The objectives must be clearly measurable and verifiable. Moreover, you have to set these upfront and the result (whether or not the objectives are achieved) must be uncertain. You should then lay this down in a CLA or an joining action. The objectives can be economic or financial in nature, but it can also be broader. And now there is more clarity about that.
The social partners explicitly confirm a wider range of possibilities:
Objectives that contribute to your company's brand image are also possible.
For example, actions that will increase your company's visibility can be included in a bonus plan. This could include participating in events and organising your own events, as well as strengthening your presence in the media and on social media.
Do you want to motivate soft mobility among your employees by granting a wage bonus? Then the new CLA now requires a coherent whole. The objectives related to mobility are only allowed if bicycle allowances are given to employees who use bicycles for commuting.
You will have to submit a declaration under oath, stating that you grant a bicycle allowance to your employees who use the bicycle for commuting, to the FPS WASO.
Would you like to set goals for the well-being of your employees in a CLA 90? Please note that objectives related to accidents at work and absenteeism are allowed only under certain conditions.
However, you can set other objectives for the well-being of your employees. Some examples:
For all welfare objectives, you must certify under oath that a prevention plan exists in the company, and you must effectively fulfil your obligations regarding welfare at work.
The global prevention plan and the current annual action plan (as stipulated in the Codex on Well-being at Work) must now also be sent to the FPS WASO, along with the CLA or the joining action.
You can also set ecological objectives for the CBA 90. Consider increasing the recycling rate of waste, or reducing consumables such as paper. These ecological objectives contribute directly to HR policy.
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