The benefits of the collective non-recurring result-related bonus

- Filip Tilleman
These days, almost everything in the relationship between employer and employee is labelled as wages, with all the consequences in terms of social security and taxation. A bonus via CLA 90 is an exception in this regard, as it is a legal system for employees, whereby only a personal social security contribution is withheld that is not subject to withholding tax on wages. It goes without saying that workers and trade unions are advocates for such a system.