The end-of-year bonus JC 202 is called the Christmas bonus in the collective agreement: for administrative and sales staff it equals the gross monthly salary of December, and you pay it yourself as the employer before 25 December 2026. The employee is entitled if he is on the payroll on 31 December 2026 and worked in the company for at least 3 months in 2026, consecutive or not. If your business falls under the subcommittee JSC 202.01, a different agreement applies, at the bottom of this page.
Who is entitled to the end-of-year bonus in JC 202?
JC 202 covers the white-collar employees of employers whose main activity is food retail, but only above certain thresholds:
- general food retail with at least 20 employees;
- specialised food retail with at least 50 employees;
- a registered office with at least 2 branches in specialised food retail, with at least 25 employees.
The Christmas bonus agreement explicitly excludes the Joint Subcommittee for medium-sized food businesses (JSC 202.01). Smaller food shops fall under JC 201 for their white-collar employees. Which committee applies to your business is explained in our guide on joint committee 202.
An employee is entitled to the Christmas bonus if he:
- is on the payroll on 31 December, for 2026 that is 31 December 2026, and
- worked at least 3 months in the company in that calendar year, consecutive or not.
The bonus also goes to employees who, on 31 December, are on time credit, palliative leave, leave to care for a seriously ill family member or parental leave, if they worked during the calendar year. The same applies to anyone who, on 31 December, is in a situation treated as actual work under the annual holiday legislation.
No bonus is due if the employee received one of the sanctions provided for this purpose in the employment contract or the work rules.
How much is the end-of-year bonus in JC 202?
For administrative and sales staff, except branch managers, the bonus equals the gross monthly salary of December. The agreement specifies that the amount taken into account is the amount that also serves as the basis for holiday pay. Anyone who did not work the whole year gets the bonus pro rata according to the months actually worked in that year. The minimum monthly salary per category is in the JC 202 pay scale.
Three special cases:
- Company in difficulty. In a company recognised as a company in difficulty or in exceptionally unfavourable economic circumstances, the bonus is the gross December salary, capped at € 1,487.36.
- Branch manager. The bonus is the average of the monthly salaries taken into account for holiday pay, capped at € 1,487.36. A branch manager is only entitled if his shop reaches a minimum average monthly turnover. The agreement links that turnover to the consumer price index (base 2004); a branch manager deemed to perform normal work is always entitled. If the branch manager has an inventory shortfall on 30 November equal to or higher than his deposit, he is not entitled. If the shortfall is lower, it is deducted from the bonus.
- Other year-end bonuses. The Christmas bonus may not increase the bonuses you already grant in another way at the end of the year, if their total already reaches or exceeds the amount of the agreement, capped at € 1,487.36.
Part-time employees who meet the conditions get the bonus in proportion to their working hours compared with the agreed number of working hours. Each partly worked day counts as at least half a day.
Worked example: a sales assistant who started in April
This is an example, not a calculation for your situation. A full-time sales assistant started on 1 April 2026 and still works for you in December. His gross December salary, which is also the basis for his holiday pay, is € 2,500. He worked nine months in 2026 and meets the condition of 3 months. His Christmas bonus according to the months actually worked: 2,500 x 9/12 = € 1,875 gross, to be paid before 25 December 2026.
Which absences reduce the Christmas bonus in JC 202?
For an unjustified absence, you reduce the bonus by the corresponding amount. Two groups of absences do count as work:
- any absence that the annual holiday legislation treats as work performed;
- periods of temporary unemployment for economic reasons and for force majeure, treated as worked since 1 January 2024.
The agreement does not repeat which absences the holiday legislation treats as work. For that, you look at the legislation itself. For an employee on time credit, palliative leave, leave to care for a seriously ill family member or parental leave at the time of payment, you calculate the bonus in proportion to the number of months of actual or equivalent work.
End-of-year bonus JC 202 on dismissal or leaving
The condition "on the payroll on 31 December" does not apply to every departure during the year. The agreement regulates these cases:
| Situation | Christmas bonus |
|---|---|
| Dismissal by the employer, not for serious cause | pro rata temporis, if the employee has at least 2 years of service |
| Dismissal for economic or technical reasons | pro rata temporis, without a service condition |
| Leaving on retirement | due |
| Leaving because of permanent disability | due |
| Resignation during the calendar year | not due |
| Dismissal for serious cause | not due: the agreement only grants the bonus on dismissal for reasons other than serious cause |
| Termination by mutual agreement | the agreement does not regulate this case |
| End of a fixed-term contract | the agreement does not regulate this case |
| Unemployment with company supplement (SWT) | the agreement does not regulate this case |
The rule on dismissal by the employer applies since 1 January 2024. It comes from the sector agreement of December 2023 and is now part of the Christmas bonus agreement. Include the bonus in the final settlement and on the social documents on dismissal.
When do you pay the Christmas bonus in JC 202?
The agreement is short: the bonus is paid before Christmas Day, in 2026 that means before 25 December 2026. It is payable in cash. No social fund is involved: you pay it through the normal payroll.
On the bonus you withhold 13.07% personal social security, then withholding tax under the scale for exceptional payments. Without dependent children, that withholding tax is zero up to a normal gross annual salary of € 10,675, 40.38% between € 26,340 and € 31,830, and 53.50% above € 59,900. As the employer, you pay the basic contribution of 25% on the gross amount. The full calculation is in our explanation on calculating the end-of-year bonus.
Can you convert the Christmas bonus in JC 202?
Yes, but only through a company agreement with the delegates of the most representative white-collar union or unions. The Christmas bonus can then be converted into other, equivalent advantages. A unilateral decision by the employer is not enough.
Besides the Christmas bonus, JC 202 also has two annual bonuses from the sector agreements 2005-2006 and 2015-2016, paid in June. These are separate bonuses with their own rules. They do not replace the Christmas bonus.
End-of-year bonus JC 202.01: the rules for medium-sized food businesses
The Joint Subcommittee for medium-sized food businesses (JSC 202.01) covers the white-collar employees of employers in general food retail with at least 20 employees, except companies with a registered office and at least 2 branches. Here the Christmas bonus of JC 202 does not apply, but the end-of-year bonus agreement 172475/CO/202.01 of 20 January 2022, last amended by agreement 184835/CO/202.01 of 30 November 2023. These rules are word for word the same as in JC 201; all details are on our page about the end-of-year bonus JC 201.
| JC 202 | JSC 202.01 | |
|---|---|---|
| Amount | gross monthly salary of December | 100% of the monthly salary after a full reference year |
| Condition | on the payroll on 31 December, 3 months of work in the year | on the payroll on 31 December 2026, 6 months of service |
| Payment | before 25 December 2026 | between 15 December 2026 and 31 December 2026 |
| Absences | as treated by the holiday legislation, plus temporary unemployment | own list in the agreement; sickness or accident counts up to 60 days a year (up to 2023: 30) |
| Resignation | not due | not due |
The main rules in JSC 202.01:
- Amount. An employee who worked the whole reference year gets 100% of the monthly salary. Another employee with 6 months of service on 31 December gets a bonus based on the days actually worked and treated as worked. For fixed pay, you calculate on the basis of the average pay actually received during the year; for branch managers and commission, on the monthly average of the fixed and variable gross pay.
- Absences. Holidays, public holidays, days of inactivity set by collective agreement, leave for compelling reasons, occupational disease and accidents at work do not reduce the bonus. Sickness or accident, maternity leave and the paternity leave of a worker whose wife cannot take maternity leave do not reduce it up to 60 days a year.
- Leaving before payment. The employee gets a bonus based on his days worked and treated as worked if he has 6 months of service when he leaves. Also on retirement, early retirement and mutual agreement. Not on resignation or dismissal for serious cause. The agreement does not separately name the end of a fixed-term contract or SWT.
- Own scheme. The agreement does not apply in a company that grants an advantage that is at least equivalent, or that sets pay and working conditions itself with advantages that are at least equal taken together.
- Annual bonus. Separately, in JSC 202.01 you pay an annual bonus of € 188 gross with the August salary for a full-time employee with a full reference period, unless you give an equivalent advantage through meal vouchers.
Mistakes we see with the end-of-year bonus in JC 202
- Applying the JC 202 rules in JSC 202.01, or the other way round. Amount, conditions and payment date differ.
- Giving no bonus on dismissal. Since 2024, an employee you dismiss, other than for serious cause, gets a pro rata temporis bonus from 2 years of service. For economic or technical reasons, without a service condition.
- Deducting temporary unemployment. In JC 202 it has been treated as worked since 2024.
- Rounding down partly worked days of part-timers. Each partly worked day counts as at least half a day.
- Converting the bonus without a company agreement. Conversion is only possible through an agreement with the delegates of the representative white-collar unions.
What Business Centrum does for you
Business Centrum calculates the Christmas bonus or end-of-year bonus of your employees under the agreement of your committee, together with Acerta, as part of your payroll administration. We include the bonus in the December payroll and in the final settlement when an employee leaves. The rules of the other committees are in our overview of the end-of-year bonus in 2026 per joint committee.