Understand · Payroll glossary
What is the work bonus?
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The work bonus is a reduction in social security contributions on low wages: your net pay rises without your gross pay changing. In 2026: €299.53 (maximum work bonus for a full-time white-collar worker, per month, in force on 1 October 2026; nothing above €3,403.62 gross). In Dutch: werkbonus.
Definition of the work bonus
It reduces employee contributions in two parts: part A for low wages and part B for very low wages. It is at its maximum up to a salary of about €2,300 gross full-time, then falls as pay rises, and disappears.
For part-time work, it is calculated on the salary converted to full-time (the reference monthly wage), then reduced in proportion. It also gives entitlement to the fiscal work bonus, a reduction in withholding tax (bedrijfsvoorheffing / précompte professionnel).
The key figure in 2026
Source: Instructions administratives : le bonus à l’emploi, National Social Security Office (NSSO). 2027 amount: not yet published. This entry will be updated as soon as it is.
Worked example
| Gross | Work bonus | Net |
|---|---|---|
| €2,000 | €261.40 | €1,962.14 |
| €2,500 | €245.72 | €2,175.62 |
| €3,000 | €110.54 | €2,261.33 |
| €3,400 | €0.98 | €2,356.85 |
| €3,500 | €0.00 | €2,400.40 |
The bonus cannot exceed your contributions: at €2,000 gross, it is limited to the €261.40 of contributions due (13.07%), hence a bonus below the maximum. Between about 2,300 and €3,400 gross, each extra euro of gross pay costs you part of the bonus: this is the zone where a pay rise brings in the least net pay.
In Dutch: werkbonus
On a Dutch-language payslip (loonbrief), the work bonus is called ‘werkbonus’ or ‘sociale werkbonus’; on a French-language one (fiche de paie), ‘bonus à l’emploi’ or ‘bonus social à l’emploi’. In English: work bonus.
Not to be confused with…
- Fiscal work bonus: an extra reduction in withholding tax for employees who receive the work bonus.
- CLA 90 bonus: the CLA 90 bonus is a bonus linked to collective targets, unrelated to the work bonus.
Calculate it for your situation
Net pay by gross pay, from 1,500 to €10,000, and what you keep out of €100 more gross.
Related terms
- Fiscal work bonusFrom gross to net · in Dutch: fiscale werkbonus
- Reference monthly wageFrom gross to net · in Dutch: refertemaandloon (referteloon)
- Employee social security contributionsFrom gross to net · in Dutch: werknemersbijdragen
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.
- Instructions administratives : le bonus à l’emploi, NSSO.
- Administratieve instructies: werkbonus, NSSO.
- Loonbrief onder de loep 2026 (Dutch-language payslip guide), CSC/ACV (secondary source).