Non-recurring result-related benefits (Collective Labour Agreement No. 90

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:

• 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:

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• related to corporate social responsibility, environmental protection and ecology; • to improve the company's performance as a whole and brand image; • related to other societal challenges such as obtaining environmental or social responsibility certificates, labels or standards, social rights and environmental rights in the procurement policy and supply chain management.

The link between an objective and the price of the shares remains excluded.

Additional conditions

The Council attaches additional conditions to two of the possible objectives.

Objectives related to well-being at work and safety

The employer must have a general prevention plan and the annual action plan if the objective is to reduce:

• the number of occupational accidents; or • the number of days lost as a result of occupational accidents; or • absenteeism.

This condition now also applies to all objectives relating to the well-being of employees at work in general.

Examples

Taking part in activities:

• to keep employees fit; • to promote safety within and outside the company; • to promote a culture of prevention within the company.

One such example relates to psychosocial risks and actions in the field of ergonomics.

From now on, the employer will also have to submit to FPS Employment, Labour and Social Consultation the general prevention plan and the current annual action plan together with the CLA or enrolment agreement. Until now, a sworn statement in the CLA or enrolment agreement had been sufficient.

Mobility objectives

Mobility objectives are possible. However, they must form part of the overall and broader vision of company transport plans when the employer is required to draw them up.

The benefit granted is intended to be a non-structural and more ambitious incentive each year to switch to alternative mobility 'at the expense of' the car.

Mobility-related objectives are only permitted if the employer grants a bicycle allowance to employees who cycle to work. The employer declares this in the plan.

The amendments shall enter into force from 22 February 2022.

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Consequences for the employer

Employers who wish to make use of this bonus plan must now use a new standard model.

If you link the achievement of the bonus plan to the two objectives mentioned above, you must remember to use the new conditions. The digital e-bonus application will also be updated soon.

For more information and assistance in drawing up a bonus plan, please contact our consultancy colleagues (Consulting@sdworx.com or KMOconsultancy@sdworx.com).

How will this affect the public sector?

This regulation only applies to employers who fall under the CLA law. As a result, this does not affect the majority of employers in the public sector.

Some employers governed by public law do, however, fall under the scope of application of the CLA Act. Such employers include public transport companies, public credit institutions, housing corporations, VITO and so on.

Please note that autonomous public enterprises have their own system of result-related benefits with their own procedures, terms and conditions. CLA No. 90 does not apply to them.

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