Smart rewards: why the CLA 90 bonus remains attractive for SMEs in 2026
March 2026 - As an SME entrepreneur, you may often ask yourself: how can I reward my employees without running up excessive wage costs for my company? One of the most common answers remains the CLA 90 bonus.
The granting of bonuses to employees is gaining ground in Belgium. Recent figures from the Acerta social secretariat show that almost 27 percent of Belgian white-collar workers receive a bonus. These include collective bonuses, such as the profit bonus and the CLA 90 bonus, as well as individual bonuses and warrants. The bonus culture is also on the rise among blue-collar workers.
As an SME entrepreneur, you may be asking yourself: how can I reward my employees without running up excessive wage costs for my company? One of the most common answers remains the CLA 90 bonus. Fifteen percent of Belgian white-collar workers have already received such a bonus, with an average amount of €1,579.80.
What exactly does the CLA 90 bonus entail?
The wage bonus CLA No. 90—officially known as the non-recurring performance-related benefit—is a collective bonus linked to predetermined objectives. These objectives must be objective, measurable, and collective. It is therefore not a question of individual performance, but of results achieved by a group of employees working together.
Typical examples are:
· an increase in company or departmental turnover
· an improvement in productivity
· higher customer satisfaction
· or the achievement of certain quality standards
Only when these targets are actually achieved within an agreed period may you pay out this bonus. The system is therefore results-driven and not an automatic extra on top of the salary.
Why do so many SMEs opt for this system?
The main appeal of CLA 90 lies in its social and tax treatment. Compared to a traditional cash bonus, the wage bonus is much more advantageous for both the employer and the employee.
For the employer:
· no regular social security contributions
· only a solidarity contribution of 33%
For the employee:
· a limited social security deduction of 13.07%
· no personal income tax
In practice, this means that a euro wage bonus yields much more net income than a euro gross wage. For SMEs, where budgets are often more tightly defined, this makes a world of difference. You can motivate employees with a visible net benefit without structurally increasing your wage bill.
What's more, the system remains flexible. Each year, you decide whether to award a bonus, to whom, and on the basis of which targets. In these economically uncertain times, you can easily adjust the plan or even skip a year.
How do you handle this administratively?
A collective labor agreement 90 bonus requires some preparation. As an employer, you must draw up a bonus plan in advance, in which you specify, among other things:
· which objectives apply
· the reference period over which they are measured (minimum three months, maximum one year)
· which employees are eligible
· and how the results are calculated exactly
You must then submit this plan to the FPS WASO. If you do not do this correctly or do so too late, the favorable regime will lapse and the bonus will be treated as ordinary wages for tax purposes. For those who take 2026 as the reference period, the deadline for submission is April 30, 2026. This deadline is crucial.
What are the maximum amounts for 2026?
The wage bonus is not unlimited. To benefit from the favorable treatment, you must remain within the legal limits. For 2026, these limits are set as follows:
· Social security threshold (RSZ): €4,255 per employee per year.
If you remain below this amount, no regular RSZ contributions are due.
However, the following does apply: 13.07% solidarity contribution for the employee / 33% special employer contribution.
· Tax threshold (withholding tax): €3,701 per employee per year.
If you remain below this threshold, the bonus is completely tax-exempt.
In concrete terms, this means that as an employer, you can award a net bonus of several thousand euros without incurring heavy tax burdens.
More than a financial incentive
Although the financial benefit is often the deciding factor, the real strength of CLA 90 lies elsewhere. Because the bonus is linked to collective goals, you encourage cooperation rather than internal competition. Employees work together towards a common result and feel more involved in the company's performance.
For your SME, this is no minor detail. In smaller teams, every employee has a visible impact on the end result. With a well-chosen bonus target, you can not only increase motivation, but also strengthen your corporate culture.
