Employees · Calculate and check
Bonuses and holiday pay 2026: how much net?
Updated on
Since 1 November 2026, withholding tax on pay has been calculated differently (Royal Decree of 27 September 2026). The calculations on this page still follow the previous rules: for pay received from 1 November, withholding tax and net pay may differ. Update in progress.
In 2026, a single white-collar worker on €3,000 gross a month keeps about €1,471 net from double holiday pay (€2,760 gross, in May or June) and €1,476 net from a 13th month of €3,000 gross (in December). These amounts are subject to social security contributions, then a ‘non-recurring’ withholding tax (bedrijfsvoorheffing / précompte professionnel), heavier than on salary. A blue-collar worker on the same salary receives about €4,280 net from their holiday fund, which also pays for their four weeks of leave.
Calculate your bonus, your holiday pay or a one-off bonus below: the net amount, the withholding tax rate, the month of payment and what changes in your tax the following year.
Calculate my net bonus or holiday pay
Choose the bonus, enter your status and your salary: the result updates with every change, with each deduction and its source. Nothing is sent: everything is calculated in your browser. Your situation can be kept in the page address.
The tool could not be displayed. Reload the page (Cmd + Shift + R on a Mac, Ctrl + F5 on a PC).
How much net? The 2026 amounts
| Gross per month | Net double holiday pay, white-collar | Net 13th month, white-collar | Net holiday fund pay, blue-collar | Net 13th month, blue-collar |
|---|---|---|---|---|
| €2,000 | €1,062 | €1,072 | €2,853 | €1,059 |
| €2,500 | €1,287 | €1,296 | €3,567 | €1,280 |
| €3,000 | €1,471 | €1,476 | €4,280 | €1,458 |
| €3,500 | €1,631 | €1,630 | €4,993 | €1,610 |
| €4,000 | €1,864 | €1,862 | €5,707 | €1,840 |
| €5,000 | €2,126 | €2,109 | €7,133 | €2,084 |
Which bonus, when?
| Bonus or holiday pay | For whom | When | Who pays |
|---|---|---|---|
| Double holiday pay | Private-sector white-collar workers | With the main holiday, in practice in May or June | The employer |
| Holiday pay (single and double) | Private-sector blue-collar workers | Between 2 May and 30 June | The ONVA/RJV or a holiday fund |
| Holiday pay | Public sector | In mid-May | The administration |
| Year-end bonus (13th month) | Depending on the joint committee | Usually in December; in January in hotels and catering | The employer or a sector fund |
| End-of-year allowance | Public sector | In mid-December | The administration |
| Departure holiday pay | White-collar workers leaving an employer | At the end of the contract | The former employer |
Details and examples: year-end bonus, double holiday pay. The tool above also lets you add the date to your calendar.
Why is a bonus taxed so heavily?
A bonus or holiday pay does not follow the monthly withholding tax scale. It follows a separate scale, the ‘non-recurring’ withholding tax (Annex III to the Royal Decree implementing the Income Tax Code 1992): a single rate, chosen according to your normal annual taxable pay. At €3,000 gross a month, the rate is 43.41% on a bonus and 39.37% on double holiday pay.
This rate is an advance. The following year, the final tax adds the bonus to your other income: depending on your situation, you get part of the withholding tax back or pay extra. The tool estimates this on the last line.
Paid with the month’s salary, a bonus instead follows the monthly scale, as if you earned it every month: for €1,000 gross at €3,000 gross a month, €353 net is left on the payslip, against €492 as a one-off payment. The final tax then narrows the gap (about €434 against €497, on our estimates).
The full scale and the effect of dependent children are explained on the Year-end bonus page.
All bonuses and holiday pay
- Year-end bonus: how much net?The 13th month in net terms, the rules by joint committee and the payment calendar.
- Double holiday pay: how much net?How the 92% is calculated, white-collar or blue-collar, and the incomplete holiday pay in the first year.
- Net overtimeWhat your extra hours earn you, with or without an overtime premium.
- CLA 90 bonus, meal vouchers and eco vouchersThese benefits have their own rules: the main calculator counts them in your net pay and in the annual view.
- Departure holiday pay and noticeWhen you leave an employer: notice, compensation and departure holiday pay.
- Pay rise or benefits?For the same budget, what a pay rise, a bonus or a benefit leaves you in net terms.
What the tool does not cover
- Bonuses with special rules: CLA 90 bonus, vouchers, profit-sharing. The main calculator handles the CLA 90 bonus.
- Pay arrears from previous years, taxed separately.
- Departure holiday pay (15.34% of the year’s gross pay, according to Securex): explained on the double holiday pay page, not calculated yet.
- Public sector: holiday pay and the end-of-year allowance are estimates, as each administration has its own rules. Your statement is what counts.
Frequently asked questions
Is the 13th month compulsory in Belgium?
No. No law imposes a year-end bonus on all employers. It comes from your joint committee’s collective labour agreement (for example JC 200 for many white-collar workers), your contract or a company practice. Double holiday pay, on the other hand, is provided by law for all private-sector employees; the public sector has its own rules.
Why is the withholding tax on my bonus higher than on my salary?
Because a bonus sits on top of your income: it is taxed at the rate of your highest brackets. The non-recurring withholding tax applies a single rate straight away, set according to your annual pay: 43.41% at €3,000 gross a month, for example. The final tax then corrects the difference, one way or the other.
Is it better to receive a bonus separately or with the month’s salary?
On the payslip, the month’s net changes: for €1,000 gross at €3,000 gross a month, Indexo estimates €492 net as a one-off payment and €353 net with the month’s salary. The final tax narrows the gap: about €497 is left in the first case and €434 in the second. The remaining difference comes from the work bonus, reduced in the month the bonus is added to salary, for salaries that qualify for it. You usually do not choose: the collective agreement or the employer sets the method of payment.
When do blue-collar workers receive their holiday pay?
The ONVA/RJV or their sector’s holiday fund pays it between 2 May and 30 June of the holiday year. The amount (15.38% of the previous year’s gross salary, raised to 108%) includes single and double holiday pay: it also pays for the days of leave, which the employer does not pay.
My employer is paying me a bonus: how much will I get?
Choose ‘Bonus or one-off payment’ in the tool, enter the gross amount and how it is paid. A collective pay bonus (CLA 90) has more favourable rules: use the main calculator, ‘other benefits’ option.
What next?
- Tax refundWhat you will get back or pay on your income, bonuses and holiday pay included.
- Check my payslipIs the withholding tax on your bonus right? Compare your payslip with the calculation.
- Net overtimeWhat your extra hours earn you.
- Gross to netYour gross salary converted to net, amount by amount.
Sources
Parameters in force on 1 October 2026. Each parameter links to its source, the official one where it exists; a secondary source is flagged as such.
- Annexe III : précompte sur le pécule de vacances et les allocations exceptionnelles 2026, FPS Finance. Cross-checked with: Securex.
- Calcul du précompte professionnel : annexe III de l’AR/CIR 92 et formule-clé 2026, FPS Finance.
- Instructions administratives : les cotisations de sécurité sociale, NSSO. Cross-checked with: UCM, Securex and the FEB (via the Walloon Public Service) for the basic employer rate in the private sector: 19.88% basic contribution and 5.12% wage moderation contribution, making 25%.
- Pécule de vacances : base de la cotisation sur le double pécule, NSSO.
- Calcul du pécule de vacances des ouvriers, ONVA/RJV.
- Pécule de vacances et allocations exceptionnelles (habitants du Royaume) : taux 2026, Securex (secondary source).
- Calcul du pécule de vacances (example for €5,400 of annual pay), ONVA/RJV.
- Quand le pécule de vacances est-il payé ?, Securex (secondary source).
- Calcul du pécule de vacances 2023 (fonction publique fédérale), FPS BOSA.
- Calcul de l’allocation de fin d’année 2023 (fonction publique fédérale), FPS BOSA.
- Allocation de fin d’année 2025 : nouvelles circulaires clarifiant le mode de calcul, Partena Professional (secondary source).
- Prime de fin d’année en 2025 : qui y a droit et comment la calculer ?, Securex (secondary source).