Deadline for collective bonus approaches

01/04/2025

When April arrives, many companies know: the deadline for CBA 90 is coming up.

CBA No. 90 concerns the so-called non-recurring result-related bonus, better known as the "CBA 90 bonus" or the "collective bonus": it is a bonus granted to a well-defined group of employees who have achieved a collective objective within a predetermined reference period. The bonus benefits from advantageous social security & tax treatment: up to EUR 4,164 gross (amount for 2025), it is exempt from normal social security contributions - however, the employer owes a special contribution of 33%, and the employee has to pay a solidarity contribution of 13.07%, so the benefit is de facto non-existent at the social security level. The real advantage can be find at the tax level, where the bonus is exempt from personal income tax up to a taxable amount of EUR 3,622 (for 2025).

The introduction of the bonus must take place before 1/3 of this reference period has expired. This means that, for companies that have the reference period running parallel with the calendar year 2025, the bonus plan must be introduced and filed with the competent government department no later than April 30, 2025. High time to get started!

Companies that do not meet the April 30, 2025 deadline can, of course, shift or adjust their reference period – which cannot be shorter than three months.

The collective bonus should be introduced:

Through a collective bargaining agreement in companies with a trade union representation;
Via an act of accession in companies without trade union representation. Keep in mind that the procedure requires, among other things, that the draft plan be communicated to the employees, and that they have 15 days to submit comments. Thus, the actual deadline to prepare a draft is already mid-April.

Questions? Reliance's experts are ready to guide you through this!