Non-recurrent result-related benefits (“CBA 90”)

07 Dec 2018

Amendment to CBA No. 90

As of 1 January 2019, CBA No. 90/3 will enter into force. This CBA modifies CBA No. 90 in order to enable the introduction of an “e-bonus”: in time, employers will be obliged to use electronic forms of acts of accession (as a first stage) and of collective bargaining agreements (as a second stage) for the introduction of a non-recurrent result-related bonus.

A non-recurrent result-related bonus is, within the limits of a cap that is indexed every year, exempt from taxes. However, the bonus is subject to a special contribution of 33% and to a solidarity contribution of 13.07% that must be paid by the employee.

This bonus can be introduced through a collective bargaining agreement or through a joining agreement (depending on whether there is a trade union delegation in the company), which must be filed with the clerk of the Directorate General of Collective Labour Relations of the FPS Employment, Labour and Social Dialogue.

CBA No. 90/3 aims to simplify this procedure by using an electronic joining agreement (as a first stage) and an electronic collective bargaining agreement (as a second stage), and by promoting the electronic filing of these documents. To this end, the provision regarding the mandatory mentions of the joining agreements has been replaced in order to enable it to be signed electronically, and the models of joining agreements and collective bargaining agreements have been adapted.

In the adapted models, the employer must now also declare that the company has not introduced an information and consultation procedure regarding a collective dismissal with closure of the company. Indeed, in this case, a non-recurrent result-related bonus can no longer be introduced. In the National Labour Council’s advice, it has been clarified that this restriction only applied during the period of a collective dismissal.

In addition, the allocation plan can no longer mention the validity period of the plan. Such mention would indeed cause confusion with the duration of the joining agreement or the collective bargaining agreement.

Lastly, it has been specified that the possible change to the goals or levels to be achieved could only relate to future reference periods (and thus not to current or already passed reference periods).


> Action point

Use the new models of collective bargaining agreements and  joining agreements for the introduction of a non-recurrent result-related bonus as of 1 January 2019.