What is the non-recurring result-related bonus?
The non-recurring result-related bonus (avantage non récurrent lié aux résultats / niet-recurrent resultaatsgebonden voordeel), usually called the CCT 90 or CAO 90 bonus, is a collective bonus that Belgian employers can pay when a company, group or defined team reaches agreed targets. It takes its name from collective agreement no. 90 of the National Labour Council, and within a yearly ceiling it costs less in tax and contributions than ordinary pay.
Need help navigating local labour compliance?
Schedule a strategy callThe conditions
To qualify, the bonus must:
- depend on collective results, measured with objective criteria;
- have targets whose achievement is uncertain when the plan is introduced;
- not replace or convert pay, premiums or other benefits;
- follow the procedure in the Law of 21 December 2007 and CCT 90.
Employers that start the information and consultation procedure for a collective dismissal with closure of the business cannot use it.
The procedure
An employer with a union delegation introduces the bonus through a collective agreement. Otherwise, it can use an accession act with a bonus plan. The document must be filed with the Federal Public Service Employment before the first third of the reference period has passed, so a plan for a calendar year has to be filed by 30 April. Electronic filing of accession acts has been mandatory since 1 June 2026.
Contributions and tax in 2026
The social security ceiling for 2026 is €4,255 per employee, per employer, per calendar year. Within it, the employer pays a special contribution of 33% and the employee pays a solidarity contribution of 13.07%, instead of ordinary contributions. Any amount above the ceiling carries ordinary contributions. For income tax, the bonus is exempt for the employee up to €3,701 in 2026.
At the full €4,255, the employee keeps about €3,699 after the solidarity contribution and the employer pays about €5,659 including its contribution. The bonus and the 33% contribution are deductible as business expenses.
CCT 90 bonuses when TopSource runs your payroll
When TopSource runs your payroll in Belgium, we pay the bonus with the right contributions, track each employee against the yearly ceilings, declare it in the DmfA and show it on the annual tax form.
Frequently asked questions
What is the maximum CCT 90 bonus in 2026?
€4,255 gross per employee, per employer, for social security. The income tax exemption goes up to €3,701.
What contributions apply to a CCT 90 bonus?
A special employer contribution of 33% and an employee solidarity contribution of 13.07%, within the ceiling.
When must a CCT 90 plan be filed?
Before the first third of the reference period has passed, which is 30 April for a plan covering the calendar year.
Related terms in Belgium
- Joint Committee (Belgium)
- Dimona Declaration (Belgium)
- Unified Status (Belgium)
- Outplacement Obligation (Belgium)
- Non-Compete Clause (Belgium)
- Time Credit (Belgium)
- Work Regulations (Belgium)
- Single Permit (Belgium)
- Ecocheques (Belgium)
- Payroll Withholding Tax (Belgium)
- Automatic Salary Indexation (Belgium)
- Meal Vouchers (Belgium)
- Benefit in Kind for Company Cars (Belgium)
- CO2 Solidarity Contribution (Belgium)
- Group Insurance and the 80% Rule (Belgium)
- Tax Form 281.10 (Belgium)
- DmfA Declaration (Belgium)
- Social Secretariat (Belgium)
- Cafeteria Plan (Belgium)