Yearly sector premium payment in Belgium (2023)

Remote is part of Belgium's largest sector, Joint Industrial Committee 200 (JIC 200), which represents 60,000 companies and 500,000 employees.

All Belgium-based employees with Remote are entitled to the following items in 2023:

1. 11.08% gross salary increase based on the indexation percentage set by JIC 200 for 2023 effective 1 January 2023. The amount is indexed every year in January.
2. The total gross annual payment of a sector premium amount is €307.94 in June 2023. The amount is indexed every year in January:  
   • For those who left employment during the reference period (from 1 January 2023) but before the payment in June 2023, the amount will be prorated based on the effective days and days treated as such in 2023.
     • For part-time employees, the premium will be calculated in proportion to their part-time working hours. Example: A non-manual employee who works half-time receives only 50% of the annual premium (307.94 EUR x 50% = 153.97 EUR)
   • The premium amount is taxed at a higher percentage than the regular income tax rate: 13.07% of social security contributions and up to 53.50% of personal income tax.
   • The bonus amount of €307.94 or pro rata amount can be confirmed on the June payslip under pay code “19A0 prime sectorielle/sectorpremie”:

• Legal source: CBA of 09.07.2015, valid from 01.01.2016 for an indefinite period.

Eligibility conditions: The annual premium will be calculated in proportion to the actual days worked and the days treated during the reference period going from June 2022 until May 2023 included.

Those who are not entitled to the annual premium:

• Employees dismissed for misconduct
• Employees who have left employment before 1 January 2023: they have received the prorated amount due with their last payroll

To read full details, please visit the official document here (in French).