Monitoring of the 2022 and 2023 recommendations on the non-recurring result-based bonus (performance incentive scheme)

In its report to the Federal Parliament, the Belgian Court of Audit has taken stock of the implementation of the 11 recommendations made in its initial audit of May 2021 on the non-recurring result-based bonus. This incentive scheme, which came into force in 2008, has allowed employers to grant a wage bonus to their employees under special social and tax conditions. The situation in February 2023 was the following: four recommendations were met, four were being implemented and three had not been followed; the scheme management improved, but its effectiveness still had to be demonstrated in view of its objective; and the question of whether the tax cost and the specific rate of social security contributions are still justified remained to be answered.