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Employees · Bonuses and holiday pay

Year-end bonus 2026: how much net?

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Calculate my net year-end bonus

A 13th month of €3,000 gross leaves about €1,476 net for a single white-collar worker earning €3,000 gross a month, paid in December 2026: 13.07% in social security contributions, then 43.41% in non-recurring withholding tax (bedrijfsvoorheffing / précompte professionnel). For a blue-collar worker on the same salary, contributions are calculated on 108% of the amount: about €1,458 is left.

Entitlement to the bonus, its amount and its date depend on your joint committee: one month’s salary for white-collar workers in JC 200, 8.33% of gross pay for temporary agency workers, loyalty stamps (getrouwheidszegels / timbres de fidélité) in construction. The final tax, the following year, corrects the difference between the withholding tax deducted and the real tax.

13.07%social security contributions on the bonus (on 108% of the amount for a blue-collar worker)
43.41%non-recurring withholding tax at €3,000 gross a month, for a single person with no children
≈ 49%of the gross reaches your account at this salary level

How much net? 2026 examples

Bonus equal to one month’s gross salary (full 13th month), paid separately, by salary and family situation.

Gross monthly pay = gross bonusSingle white-collar workerWhite-collar worker, single-income coupleWhite-collar worker, dual-income couple, 3 childrenSingle blue-collar worker
€2,000€1,072€1,739€1,739€1,059
€2,500€1,296€1,296€1,603€1,280
€3,000€1,476€1,476€1,476€1,458
€3,500€1,630€1,630€1,630€1,610
€4,000€1,862€1,862€1,862€1,840
€5,000€2,109€2,109€2,109€2,084
Net paid into the account. Indexo estimate, parameters as of 1 October 2026: social security contributions of 13.07% (on 108% for a blue-collar worker) and 2026 non-recurring withholding tax. Single-income couple: the spouse has no earned income.

Dependent children reduce the non-recurring withholding tax only below certain annual pay ceilings (see the scale below); above them, the rate is the same for everyone. Family situation does, however, count in the final tax, the following year. What is left of the same bonus once the tax is settled:

Gross monthly pay = gross bonusSingle white-collar workerWhite-collar worker, single-income coupleWhite-collar worker, dual-income couple, 3 childrenSingle blue-collar worker
€2,000€994€1,739€1,739€983
€2,500€1,243€1,694€1,523€1,228
€3,000€1,492€1,575€1,492€1,474
€3,500€1,578€1,838€1,578€1,559
€4,000€1,803€2,121€1,803€1,781
€5,000€2,254€2,254€2,254€2,227
Net bonus after the final tax on 2026 income, Indexo estimate: the bonus is added to a full year of salary, with no other income or tax reductions, municipal tax of 7%. The difference from the previous table is refunded or claimed at the tax settlement.

Where does a €1,000 bonus go?

The higher your salary, the higher the non-recurring withholding tax rate. Example for a one-off bonus of €1,000 gross, single white-collar worker:

At €2,000 gross a month: €536 net out of €1,000

At €3,000 gross a month: €492 net out of €1,000

At €4,000 gross a month: €466 net out of €1,000

At €5,000 gross a month: €422 net out of €1,000

Gross monthly salarySocial security contributionsWithholding tax (rate)Net
€2,000€130.70€333.46 (38.36%)€535.84
€3,000€130.70€377.36 (43.41%)€491.94
€4,000€130.70€403.70 (46.44%)€465.60
€5,000€130.70€447.52 (51.48%)€421.78
A one-off bonus of €1,000 gross, single white-collar worker, 2026 scale. Indexo estimate with the calculator’s engine.

Calculate my net year-end bonus

Enter your status and your salary. Leave the amount empty for a full 13th month (one month’s salary), or enter the one on your payslip. Public-sector civil servant or contract staff: the tool estimates the end-of-year allowance. Nothing is sent: everything is calculated in your browser.

The tool could not be displayed. Reload the page (Cmd + Shift + R on a Mac, Ctrl + F5 on a PC).

Non-recurring withholding tax explained

Your bonus is not taxed like your salary. The employer first deducts social security contributions (13.07%), then withholding tax at the fixed rate of the ‘non-recurring payments’ scale. The rate depends on your normal annual taxable pay: roughly twelve times your gross monthly salary minus contributions, excluding the bonus.

Annual taxable payYear-end bonus, other bonus
up to €10,6750.00%
10,675.01 to €13,66023.22%
13,660.01 to €17,37525.23%
17,375.01 to €20,84030.28%
20,840.01 to €23,58035.33%
23,580.01 to €26,34038.36%
26,340.01 to €31,83040.38%
31,830.01 to €34,64043.41%
34,640.01 to €45,86046.44%
45,860.01 to €59,90051.48%
over €59,90053.50%
2026 withholding tax scale for holiday pay and non-recurring payments (Annex III to the Royal Decree implementing the Income Tax Code 1992), residents of the Kingdom. ‘Annual pay’: your normal taxable pay over twelve months (gross minus contributions), excluding the bonus.

Dependent children lower this rate, or cancel it when annual pay stays below a ceiling:

Dependent childrenNo withholding tax if annual pay does not exceedRate reduction
1 child€18,8587.5% up to €28,940
2 children€22,47020% up to €28,940
3 children€28,96035% up to €31,835
4 children€36,20055% up to €37,625
5 children€43,44075% up to €40,520
Dependent children and non-recurring withholding tax, 2026 scale. A child with a disability counts as two. Beyond five children, see Annex III.

This withholding tax is an advance. At the tax settlement, the bonus is added to your income for the year and taxed at your marginal rate, plus municipal tax. If the withholding tax deducted was too high, you get the difference back; if it was too low, you pay extra. In the month it is paid, the special social security contribution may also rise slightly.

Who is entitled? The rules by joint committee

No law imposes a year-end bonus on everyone: it comes from your sector’s collective labour agreement, your contract or a company practice. Your joint committee (JC) appears on your payslip. Here are the rules of the main committees, with their source.

JC 200, white-collar workers (supplementary committee)

Official
Who is entitled
White-collar workers with at least 6 months’ seniority, under contract at the time of payment. Pro rata (1/12 per month worked) in the event of dismissal (except for serious misconduct), retirement, or resignation after 5 years’ seniority.
Amount
One month’s gross salary (13th month). Possible reduction for certain absences not treated as worked (more than 60 days of illness, for example).
When
In December, by the end of the year at the latest.

Source: FPS Employment, Centrale générale FGTB/ABVV (ACCG).

JC 118, food industry blue-collar workers

Official
Who is entitled
At least 1 month of service with the company; 1/12 per month of actual service.
Amount
4 and 1/3 weeks of pay at the December gross hourly wage, plus the average of contractual bonuses.
When
Before 25 December, for blue-collar workers employed on 1 December.

Source: FPS Employment.

JC 111, metal, mechanical and electrical engineering

To be confirmed
Who is entitled
Depends on the province or sub-sector: there is no single rule for the whole JC.
Amount
Example: assembly of bridges and metal frameworks, 8.33% of annual gross salary.
When
In this example: in December.

Source: FPS Employment.

JC 140, transport and logistics

To be confirmed
Who is entitled
Rules specific to each joint subcommittee (buses, taxis, road transport, removals…).
Amount
Example: road transport (140.03), a bonus from the Transport and Logistics Social Fund of 5% of the gross pay declared from July to June (2019 rule).
When
In this example: from 20 December (2019).

Source: CGSLB/ACLVB.

JC 302, hotels and catering

Secondary source
Who is entitled
At least two months of uninterrupted service with the same employer during the year; 44 days for extras (occasional staff).
Amount
At most 4 and 1/3 weeks of pay for a full year, pro rata otherwise. Paid by the Horeca Social and Guarantee Fund.
When
In January of the following year (by 10 January 2026 at the latest for the 2025 bonus, if the worker is still employed).

Source: CSC/ACV, UCM.

JC 322, temporary agency workers

Official
Who is entitled
At least 65 days (78 on a six-day week) or 494 hours of temporary agency work from 1 July to 30 June.
Amount
8.33% of the gross pay earned during that period, paid by the Social Fund for Temporary Agency Workers.
When
In December.

Source: FPS Employment.

JC 330, health care institutions and services

To be confirmed
Who is entitled
Depending on whether the institution falls under the federal level or a Region.
Amount
A share of 2.5% to 3.03% of annual salary, plus an indexed flat-rate part (from €431.36 to €1,716.22 in 2024). 2026 amounts not checked.
When
To be confirmed.

Source: CGSLB/ACLVB.

Federal civil service (end-of-year allowance)

Secondary source
Who is entitled
Statutory and contract staff; pro rata to service from 1 January to 30 September.
Amount
Flat amount (€937.56 in 2025), plus 2.5% of the annual salary for October, plus a supplement of 7% of the October salary (between €214.25 and €428.49 in 2025).
When
Mid-December (15 December in 2023).

Source: Partena Professional, FPS BOSA.

‘To be confirmed’: the rules vary by joint subcommittee, province or Region, and we have not yet been able to check them for 2026. Your union representative, your social secretariat (payroll provider) or the text of the collective labour agreement (FPS Employment) is what counts. The minimum wages for each JC: Am I paid my joint committee minimum?.

2026 payment calendar

SectorWhenWho pays
White-collar workers, JC 200In December, by the end of the year at the latestThe employer
Food industry, blue-collar workers (JC 118)Before 25 DecemberThe employer
Temporary agency workers (JC 322)In DecemberThe Social Fund for Temporary Agency Workers
Hotels and catering (JC 302)In January of the following yearThe Horeca Social and Guarantee Fund
Construction, blue-collar workers (JC 124)Loyalty stamps, end of OctoberPayment organised by the sector, through the trade unions for their members
Federal civil serviceIn mid-December (end-of-year allowance)The administration
Usual dates under the sourced rules above. Your employer may pay earlier.

Frequently asked questions

Am I entitled to a year-end bonus if I leave my job?

It depends on your joint committee. In JC 200, a white-collar worker who is dismissed (except for serious misconduct), retires or resigns after at least 5 years’ seniority receives the bonus pro rata to the months worked, provided they have at least 6 months’ seniority. See also the Notice and dismissal page.

I started during the year: how much will I get?

Usually, the bonus is calculated pro rata to the months worked in the year, provided you have your sector’s minimum seniority (6 months in JC 200). In the tool, enter the number of months worked under ‘Details’.

Why is my net bonus barely half of the gross?

After 13.07% of contributions, the non-recurring withholding tax reaches 43.41% at €3,000 gross a month. It is heavier than on salary because the bonus sits on top of your income. Part of it may come back the following year, at the tax settlement.

Is the 13th month subject to the special social security contribution?

Yes. It is deducted on a provisional basis in the month of payment, then adjusted over the year: so it may be slightly higher on the payslip with the bonus.

Civil servant: how is the end-of-year allowance calculated?

At federal level, in 2025 it comprised a flat amount of €937.56, 2.5% of the October annual salary and a supplement of 7% of the October salary (between €214.25 and €428.49), pro rata to service from 1 January to 30 September (circular No. 758, according to Partena Professional). It is paid in mid-December. The 2026 amounts and other administrations’ rules should be checked on your statement.

What next?

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.