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HOW TO MOTIVATE YOUR EMPLOYEES ? “NON-RECURRING BENEFITS LINKED TO RESULTS” EVEN MORE INTERESTING FROM THE 1STJANUARY 2016 ONWARDS
thursday 9th july 2015

« Non-recurring advantages linked to results » currently profit from a beneficial tax and social regimen. This measure concerns advantages linked to collective objectives set on the basis of criteria depending on the achievement of objectives clearly defined by the employer. This system, known as “bonus”, only applies to employed workers.

The advantage of this bonus is that the recipients are not taxed on the first part of the bonus (fixed at 2,695 Euros) of the personal income tax. On a social level, the first part of these advantages fixed at 3,100 Euros is subjected to a special employer contribution of 33%, on the one hand and, on the other hand, to a solidarity contribution of 13.07% on the part of the worker.

In order to increase workers' net purchasing power, the bill of the 3rd June 2015 changes the first exonerated part of the personal income tax on the part of the worker to an amount of 2,755 Euros, that is to say an increase of 60 Euros nets, while the social limit goes from 3,100 Euros to 3,169 Euros.

These increases mainly concern benefits paid or allotted from the 1st January 2016 onwards.