Granting a bonus sounds straightforward. But the legal and tax implications vary considerably depending on the type. From CLA 90 bonuses to warrants and stock options, each mechanism comes with its own conditions, formalities and cost-to-net outcome. Here's what employers need to know before making a decision.
As the final results for 2025 become clear, it may be the ideal moment to consider whether you want to grant a bonus to some or all of your employees. From a cost-to-net perspective, collective bonuses are generally the most interesting to offer to your employees.
As the final results for 2025 become clear, it may be the ideal moment to consider whether you want to grant a bonus to some or all of your employees. From a cost-to-net perspective, collective bonuses are generally the most interesting to offer to your employees.
Collective bonuses
- The first option is the profit bonus.
If the fiscal year closes with a profit, you can grant a profit bonus. This is a collective bonus awarded to all employees, capped at 30% of the total salary costs or 100% of the profit made by the company. An identical profit bonus must be recorded in the minutes of the general meeting in which the annual accounts are approved. If you want to differentiate based on objective criteria, although a maximum ratio of 1 to 10 is imposed, an act of accession or a company-level CLA is required. The profit bonus is subject to employee social security contributions, but only to 7% withholding tax. Another advantage of the profit bonus is that it falls outside the salary norm. A point of attention is that a profit bonus is considered a disallowed expense, so corporate income tax will apply. - A second collective bonus is the CLA90 bonus (non-recurring, performance-related benefits).
This type of bonus is linked to the achievement of collective objectives and has specific formal requirements. The maximum bonus that can be granted under CLA 90 is € 4,255 in 2026. The act of accession or the company-level CLA must be formalised at the start of the reference period (minimum 3 months). For example, you could decide in the first months of 2026 to introduce a CLA 90 bonus for the 2026 results. The CLA90 bonus is subject to employee social security contributions but exempt from withholding tax, and falls outside the salary norm. Note, however, that a special employer contribution of 33% is due on top of the gross amount. - A third collective option is to increase the employer contribution to meal vouchers.
Since 1 January 2026, it is possible to issue €10 meal vouchers with a maximum employer contribution of €8,91. If you opt for an employer contribution of €8,91, a higher amount (€4) per meal voucher will be deductible for corporate tax purposes. The increase in the employer contribution must be documented in an addendum to the contract or a CLA. An increase of up to €2 per meal voucher will fall outside the salary norm.
Individual bonuses
If you prefer to give a bonus on individual grounds, there are also some options, but these are typically less advantageous from a cost-net perspective.
- The simplest is the “classic” bonus.
There is no obligation to grant it collectively, and no fixed rules apply, but it is advisable to ensure there is a written document showing that this is a one-off gesture. A classic bonus will always fall within the salary norm. Because classic bonuses are subject to social security contributions and withholding tax, they are often offered in a cafetariaplan. In a cafetariaplan an employee can choose to trade the classic bonus for a set of ‘optimised’ benefits such as a company bicycle, multimedia devices, or warrants. - A second option is the grant of short-term warrants.
Short-term warrants can be more efficient than a classic bonus because they are not subject to social security contributions, though normal withholding taxes apply. Short-term warrants typically expose employees to a limited market risk. If you set up a warrant system, employees who may receive warrants must accept the grant in advance. Long-term warrants are another possibility but are much less common than short-term warrants. - A third option for companies - typically startups - is to grant company-level stock options.
A stock option plan aims to retain employees over a longer term by granting options on company shares. If the legal conditions are met, such options can be exempt from social security and may be subject to limited taxation, provided that the employee accepts the options within 60 days of grant and the applicable rules are met.
