Understand · Payroll glossary
What is the year-end bonus?
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The year-end bonus, often called the 13th month, is an annual bonus paid in December, whose amount and conditions depend on your joint committee. In 2026: 1 month’s gross pay (JC 200: one month’s gross salary, paid in December (at least 6 months’ seniority)). In Dutch: eindejaarspremie.
Definition of the year-end bonus
It is not provided for everyone by law: it is your sector’s collective labour agreement, or your contract, that grants it. In joint committee 200, it is one month’s gross salary for white-collar workers with at least six months’ seniority.
It bears contributions of 13.07%, then withholding tax on non-recurring pay. In the civil service, the equivalent is called the end-of-year allowance, with its own calculation.
The key figure in 2026
Source: CP 200 : convention collective du 6 juillet 2023 concernant la prime de fin d’année, FPS Employment. Value in force on 1 October 2026.
Worked example
A bonus of €3,000 gross, for a single white-collar worker on the same salary: €392.10 in contributions, then withholding tax on non-recurring pay. €1,475.81 net is left, less than half the gross, whereas their monthly salary leaves them 75.4% of gross pay.
In Dutch: eindejaarspremie
On a Dutch-language payslip or statement, the year-end bonus is called ‘eindejaarspremie’; on a French-language one, ‘prime de fin d’année’. On Indexo’s English pages: year-end bonus.
Dutch term taken from: FPS Finance, CSC/ACV (secondary source).
Not to be confused with…
- Double holiday pay: extra pay for your holidays, on top of your normal salary: 92% of a month’s gross pay for a full-time white-collar worker.
- CLA 90 bonus: 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.
Calculate it for your situation
The 13th month in net terms in 2026, withholding tax on non-recurring pay and your joint committee’s rules.
Related terms
- Withholding tax on non-recurring payFrom gross to net · in Dutch: bedrijfsvoorheffing op exceptionele vergoedingen
- Joint committeeIndexation and minimum wages · in Dutch: paritair comité
- Double holiday payBonuses, holiday pay and benefits · in Dutch: dubbel vakantiegeld
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.
- CP 200 : convention collective du 6 juillet 2023 concernant la prime de fin d’année, FPS Employment.
- Annexe III : précompte sur le pécule de vacances et les allocations exceptionnelles 2026, FPS Finance. Cross-checked with: Securex.
- Toelichting bij deel 1 van de aangifte in de personenbelasting, aanslagjaar 2026 (Vlaams Gewest), FPS Finance.
- Loonbrief onder de loep 2026 (Dutch-language payslip guide), CSC/ACV (secondary source).