Wage bonus (CAO 90) in 2025: interesting reward with strict timing
May 2025 - Those who want to motivate and reward their employees for their efforts in an advantageous way have an interesting track available with the wage bonus based on CAO 90. This bonus - officially the non-recurring result-related benefit - is both fiscally and socially attractive, but has clear rules and deadlines.
What is a wage bonus according to collective agreement 90?
A wage bonus is a bonus granted by an employer to employees based on collective objectives. It is therefore not about an individual performance, but about a collective result within a predetermined period. Think, for example, of achieving a turnover target or reducing absenteeism.
The objectives must be concrete, measurable and verifiable. Moreover, achieving them may not be certain at the start of the plan. That way, it truly remains a performance-based reward.
Examples of possible objectives are:
achieve a specific turnover figure
increase the number of training courses followed per employee
reduce absenteeism by a certain percentage
reduce waste production within the company
obtain a quality certificate
When to file what?
Does an employer opt for a wage bonus plan for calendar year 2025? Then the collective agreement or act of accession must be filed by 30 April 2025 at the latest.
There are several options in terms of duration. Each period has its own final filing date:
Term
Settlement date
1st semester 2025
28 February 2025
2nd quarter 2025
30 April 2025
Calendar year 2025
30 April 2025
3rd quarter 2025
31 July 2025
2nd semester 2025
31 August 2025
Note that the implementation of the wage bonus may backfire by a maximum of one-third of the chosen period. So being quick is the message.
What are the benefits?
The wage bonus is financially attractive for both employee and employer. For employees, only a solidarity contribution of 13.07% applies. The employer pays a 33% employer contribution.
No withholding tax is due as long as the amount granted remains within the fiscal limit. For 2025, the ceilings are as follows:
EUR 4,164 gross for social security contributions
EUR 3,622 net for withholding tax
Are these amounts exceeded? Then the excess falls under ordinary social security and tax contributions.
