Non-recurring result-based benefits - An incentive scheme for employee performance

general assembly on April 14, 2021

The Belgian Court of Audit carried out an audit of the salary bonus granted by employers to reward their employees for achieving some collective objectives. This system was introduced in 2008 and relies on favourable social and tax conditions such as specific social contribution rates and a tax exemption up to a certain amount. Several public actors are involved in the process as far as it comes to register the bonus plans introduced by employers, check the compliance of the plans with the regulations and ensure that the thresholds imposed to be entitled to the special social and tax conditions are not exceeded.