Non-recurring result-related benefits (CLA No. 90): the new standard model SD Worx Knowledge Centre Source Collective Labour Agreement No. 90/4 of 22 February 2022 amending Collective Labour Agreement No. 90 of 20 December 2007 on non-recurring result-related benefits; Opinion no. 2.275 of 22 February 2022 Non-recurring result-related benefits – Evaluation of CLA No. 90
The social partners on the National Labour Council (NAR/CNT) have amended CLA No. 90 principally in terms of the objectives. As a result, employers must use a new standard model of enrolment agreement or collective labour agreement to introduce a plan on non-recurring result-related benefits in all situations. Employers must be able to adapt to this. The National Labour Council has therefore asked the Federal Public Service Employment, Labour and Social Dialogue to grant an administrative tolerance. Situation An employer may grant a collective salary bonus, also known as a CLA 90 bonus, to its employees. With this bonus, the employer rewards its employees for achieving a predetermined, objective collective target. This can be done in such a way that is advantageous from a social and fiscal perspective. This includes the following: •
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No ordinary social security contributions are due. However, a solidarity contribution of 33% payable by the employer and a personal solidarity contribution of 13.07% are due No withholding tax or taxes are payable.
In 2022, the maximum social exemption is €3,558. The maximum fiscal limit is €3,094. The employer must always introduce the bonus plan with a CLA or an enrolment agreement. In doing so, they must follow the rules of CLA No. 90, among other things. Objectives The allocation depends on clearly definable, measurable and verifiable objectives being achieved. Individual objectives and objectives whose achievement seems certain at the time of implementation are explicitly excluded. The National Labour Council includes in its opinion a non-exhaustive list of objectives that may or may not be eligible. This concerns economic and financial objectives as well as those of a non-economic nature. Specifically, it concerns objectives: SD Worx Social/Legal News March 2022
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