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Cafeteria plan 2026: what is each option worth in net pay?

Updated on

What is your budget worth, option by option?

From a gross bonus of €2,000, a single white-collar worker on €3,500 gross keeps €931 net in cash. The same amount as a leased bike is worth €2,000, with no tax or contributions, if it is also used for commuting. As a supplementary pension, about €1,675 to €1,715 would be left on retirement, before returns. Calculated with the parameters in force on 1 October 2026.

A cafeteria plan has no law of its own: each option follows its own tax and social security rules, summarised below. The mobility budget, which replaces a company car, has its own page.

47%of a €2,000 gross bonus kept in cash, on €3,500 gross (withholding tax on non-recurring pay of 46.44%)
100%of a leased bike, free of tax and contributions if it is used for commuting
€108taxable benefit a year for a laptop and a smartphone for private use (statutory flat rates)

What €2,000 is worth in a cafeteria plan, option by option

Net value for a single white-collar worker, by salary, when the plan converts €1 of gross budget into €1 of benefit. The cash bonus is the benchmark. The tool below calculates your case, including when the plan converts ‘at equal cost’.

OptionOn €2,800 grossOn €3,500 grossOn €5,000 grossCost to the employer
Bonus paid in cash€1,037€931€844€2,500
Leased bike (cycling to work)€2,000€2,000€2,000€2,000
Laptop and smartphone€1,946€1,941€1,941€2,000
Extra days off (15 to 9 days)€324€714€879€2,500
Supplementary pension, on payout€1,675 to €1,715€1,675 to €1,715€1,675 to €1,715€2,265
Single white-collar worker, full-time, budget of €2,000 gross, parameters in force on 1 October 2026. Bonus: net after contributions and withholding tax on non-recurring pay. Days off: what the same days of unpaid leave would cost, at 3/65 of monthly salary. Pension: capital at the statutory retirement age, before returns, depending on the solidarity contribution. Cost to the employer: basic employer contributions of 25% on the bonus and the days; 8.86% and 4.4% on the pension premium.

On €2,800 gross, in the zone where the work bonus tapers off, days off are worth little: taking the same days unpaid would not cost you much, because the bonus would go back up. See pay rise or benefits to understand this trap.

The rules for each option

Cash bonus

This is the benchmark: 13.07% in contributions, then withholding tax on non-recurring pay that depends on your annual pay (46.44% for a single person on €3,500 gross). The final tax adjusts it the following year. For the employer, the bonus also costs 25% in basic employer contributions. Details: bonuses and holiday pay.

Leased bike

A bike provided by the employer, standard, electric or speed pedelec, is free of tax and contributions if it is also used for commuting, even for part of the journey or one day a week. The use must be provable. At the end of the contract, buying the bike follows its own rules: ask about the price and its tax treatment. The bicycle allowance of €0.37 per km can be added on top.

Computer, tablet, smartphone and subscriptions

Private use of this equipment is taxed on a statutory flat rate a year: €72 for a computer, €36 for a tablet, €36 for a smartphone, €48 for a phone subscription and €60 for an internet connection. This flat rate is added to your taxable pay and to contributions, without being paid out: it only costs a few tens of euros a year.

Extra days off

The budget ‘buys’ days off, at the price set by the plan. The days are still paid like salary, with contributions and tax. Their net value is that of the same number of unpaid days avoided: it follows your marginal rate, like a pay rise.

Supplementary pension

The premium paid into the group insurance is not taxed now. The employer pays a special contribution of 8.86% and a tax of 4.4% on the premium. When the capital is paid out, at the statutory retirement age and if you have stayed active until then: NIHDI contribution of 3.55%, solidarity contribution of 0 to 2%, tax of 10% plus municipal tax. If paid out earlier, the capital is taxed at 16.5%, 18% or 20% depending on age.

Meal vouchers, eco vouchers and CLA No. 90 bonus: in principle excluded

They cannot replace or convert existing pay and are granted collectively, not at each person’s choice. Granted in exchange for a bonus, they would lose their exemption. They can, however, be added to salary instead of a pay rise: see pay rise or benefits.

Mobility budget

The mobility budget replaces a company car, with three pillars: a greener car, sustainable mobility and housing, then a cash balance. It has its own rules and its own page: calculate my mobility budget.

How a cafeteria plan works

A cafeteria plan (cafetariaplan / plan cafétéria, or flexible pay) lets the employee split a budget between several benefits offered by the employer. It has no legal framework of its own: it rests on an agreement between employer and employee, and each benefit chosen follows its own tax and contribution rules. The government has announced a legal framework, with no date.

  • Where does the budget come from? Often a bonus, a performance bonus or part of the year-end bonus. Some sectors organise it: in joint committee 226, up to 60% of the fixed part of the year-end bonus can be converted, through a company CLA and individual agreement.
  • The plan’s rules set the conversion: €1 of budget for €1 of benefit, or a coefficient that keeps the cost to the employer the same. The price of a day off is also set there.
  • Your social security rights: one euro less in salary or bonus means slightly less statutory pension and any benefits. In a CGSLB/ACLVB survey, 55% of members said they had not been told about this: ask your employer.
  • Your sector’s minimum wage remains due in all circumstances: a plan cannot go below the pay scale.

Your employer does not offer a plan, but you are discussing a pay rise? Compare a gross pay rise and benefits for the same budget with pay rise or benefits. To find out what your salary gives in net pay: gross to net by amount.

What is your budget worth, option by option?

Enter your salary, the amount of your plan and its conversion rule. Indexo calculates the net value of each option and its cost to the employer, with the rules for each. Nothing is sent: everything is calculated in your browser. Information for guidance only, not advice: your plan’s rules prevail.

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

Frequently asked questions

What is a cafeteria plan?

A system where the employer lets you split a budget, often a bonus or part of the year-end bonus, between several benefits: bike, supplementary pension, days off, IT equipment… Each option follows its own tax and contribution rules.

Can I put meal vouchers or eco vouchers in my cafeteria plan?

In principle, no. They cannot replace or convert pay, and are granted collectively. They can be added on top of your salary, for example instead of a pay rise.

Is a leased bike really tax-free?

Yes, if you also use it for commuting, even for part of the journey or one day a week. It is then free of tax and contributions. At the end of the contract, ask about the buy-back price and its tax treatment.

Is taking extra days off worth it?

It depends on your salary. The days are still paid like salary: their net value follows your marginal rate. For a single white-collar worker on €2,800 gross, €2,000 of budget in days off is worth about €324 net, compared with €1,037 in cash.

Does a cafeteria plan reduce my pension?

It can reduce it slightly: a bonus converted into a benefit no longer counts as salary for the statutory pension or for benefits. A supplementary pension, on the other hand, comes on top of your statutory pension.

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.