With the Christmas decorations packed away and the New Year’s feast behind us, it’s the ideal time to shape a forward-looking employee reward strategy for the new year. In our earlier news alerts, we referred to the ‘wage norm’ and the exceptions thereto. Two ‘exceptions’ to the wage norm are the ‘CLA n° 90 bonus’ and the ‘meal vouchers’, for which the maximum thresholds are increased in 2026. Below we provide a short overview. Time to turn your New Year’s resolutions into action.
Wage norm
As indicated in our previous news alerts, the freedom of negotiation and salary increases are limited by the so-called ‘wage norm’. The wage norm is the maximum margin for labour cost development and, in other words, says how much the average wage costs may rise during a two-year period. For 2025 and 2026, the maximum margin for salary increases has -again- been set at 0%. However, certain benefits are not considered as ‘wage elements’, such as CLA 90 bonuses or meal vouchers. Therefore, they can be granted (or the amounts can be increased) without violating the wage norm. For 2026, the maximum threshold for both meal vouchers and the CLA 90 bonus has been increased.
CLA n° 90 bonus
Employers can grant their employees a non-recurring bonus or so-called CLA n° 90 bonus, in a (social security and) tax friendly way, provided certain conditions are met.
The CLA n° 90 bonus is a collective bonus which is linked to the collective results of a company, a group of companies, or a specific group of employees, based on objective criteria.
If certain conditions are met, notably if the achievement of the benefit depends on the collective results and if a specific procedure is adhered to, the bonus will not be considered as ‘normal salary’. In such a case, no income taxes will be due, and the bonus will not be considered as subject to normal social security contributions. Instead, a special employer contribution of 33% will be due on top of the bonus amount, and an employee solidarity contribution of 13,07% will have to be withheld. Additionally, the bonus will not be considered within the framework of the ‘wage norm’.
The gross bonus amount that can be granted in a parafiscal beneficial way, will be increased in 2026. The annual gross amount that can be granted in 2026 amounts to EUR 4.255.
A CLA n° 90 bonus can be very beneficial for your employees, but it is important that it is correctly and timely implemented. Vialto Partners can not only advise you on the exact amounts that can be granted in a beneficial way and the procedures to be followed, but can also assist you with determining the collective goals, drafting the bonus plans, structuring salary packages, drafting communication towards employees, etc. You can focus on your New Year’s resolutions, and we can manage the administration.
Meal vouchers
Meal vouchers are a very common and wide-spread benefit that can be granted to employees in a para-fiscally friendly way and that, if all conditions are met, are not considered as a ‘salary element’ within the context of the wage norm. Moreover, no social security contributions nor income taxes will be due on the meal vouchers.
From 1 January 2026, the maximum employer contribution for electronic meal vouchers may rise from EUR 6,91 to EUR 8,91 while maintaining exemption from social security contributions and wage withholding taxes. Consequently, the maximum face value of the meal voucher increases from EUR 8 to EUR 10 per meal voucher.
Employers or industries that want to introduce this 2 EUR increase, can do so without any adverse tax, social security or wage norm implications. In any case, the increase of the employer contribution in the meal voucher is not automatic. Sectoral or company level negotiations are still required.
Thinking about offering (higher) meal vouchers? Vialto Partners is happy to assist you with the practical implementation or the draft of a contractual framework.
For a deeper discussion on the above, please reach out to your Vialto Partners point of contact, or alternatively:
Philip Maertens
Partner
Nic Boydens
Partner
Bart Elias
Partner
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