Result bonus (CBA 90): the maximum amount for 2013 is 2.488 EUR

06 Nov 2012

<p>For bonus plans paid in 2013, the maximum social security and tax exemption limit will be 2.488 EUR.</p>

The bonus granted within the scope of a bonus plan of "non-recurring result related benefits", will be exempt from any taxation and regular social security contributions within the limits of an annual indexed limit (only a special contribution of 33% has to be paid by the employer on the amount of the granted advantage).

The maximum amount, which is associated with the health index, will be fixed at 2.488 EUR for the year 2013.

This amount can be granted within the scope of one or more plans, regardless the period to which the plan applies. If the employee receives more than 2.488 EUR, only the excess will be taxed as a classic bonus.

> Action point

When granting result related benefits (CBA 90) in 2013, the new exemption limit of 2.488 EUR must be taken into account.