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Understand · Payroll glossary

What is the CLA 90 bonus?

Updated on

The CLA 90 bonus is a bonus linked to the company’s collective targets, subject to a contribution of 13.07% instead of the ordinary contributions and tax-free up to €3,701. In 2026: €4,255 and €3,701 (2026 ceilings for the CLA 90 bonus: social security ceiling and tax-free ceiling, per worker per year). In Dutch: loonbonus cao nr. 90.

Definition of the CLA 90 bonus

It is provided for by CLA No. 90 of the National Labour Council: the employer sets collective, measurable targets in advance, and the bonus is only paid if they are met. It cannot replace part of the salary.

The worker pays a solidarity contribution of 13.07% and the employer a special contribution of 33%. Up to the tax ceiling, the bonus is not taxed.

The key figure in 2026

€4,255 and €3,7012026 ceilings for the CLA 90 bonus: social security ceiling and tax-free ceiling, per worker per year

Source: Bonus salarial CCT n° 90 : plafonds 2026, Partena Professional (secondary source). 2027 amount: not yet published. This entry will be updated as soon as it is.

Worked example

A CLA 90 bonus of €2,000: €261.40 in solidarity contribution, no tax below €3,701. €1,738.60 net is left. The same sum paid as an ordinary bonus, at €3,000 gross a month, would leave only €983.87 net.

In Dutch: loonbonus cao nr. 90

On a Dutch-language payslip or statement, this bonus is called ‘loonbonus cao nr. 90’ or ‘niet-recurrent resultaatsgebonden voordeel’; on a French-language one, ‘bonus salarial CCT 90’.

Dutch term taken from: Partena Professional (secondary source).

Not to be confused with…

  • Work bonus: a reduction in social security contributions on low wages: your net pay rises without your gross pay changing.
  • Year-end bonus: an annual bonus paid in December, whose amount and conditions depend on your joint committee.

Calculate it for your situation

What is left in net pay from a pay rise, and what the same budget would give in meal vouchers, telework allowance or a CLA 90 bonus.

Pay rise or benefits?

Related terms

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.