Value-sharing bonus

Last up dating on Tuesday 27 September 2022

Since July 1, 2022, employers can pay their employees a value-sharing bonus exempt from social security contributions and income tax under certain conditions.

For premiums paid between 1 July 2022 and 31 December 2023, the conditions for qualifying for these exemptions include

  • The amount of the bonus may not exceed €3,000 per calendar year (€6,000 for companies that have set up a profit-sharing scheme);
  • the employee must be bound by an employment contract at the time of payment of the bonus and have received, over the previous 12 months, remuneration of less than three times the annual value of the Smic corresponding to the working time stipulated in the contract.

When the employee gets remuneration at least equal to three times the annual minimum wage, the exemption does not apply to the CSG-CRDS. The sum is furthermore subject to income tax.

To find out more about the conditions for exemption from the value-sharing bonus, see this news item.

  • From now on, you can declare the value-sharing bonus in the "Bonuses and allowances" section of the social section.
    For more information on how to declare the value-sharing bonus, see this factsheet.