End-of-year bonus JC 314 in 2026: hair, beauty and fitness

The end-of-year bonus in JC 314 is 9.50% of the gross annual pay of the reference period, and it is not you but the sector's Social Security Fund (FBZ) that pays it, for the 2026 bonus from 4 January 2027. So you do not pay the bonus through the payslip.

Who gets the end-of-year bonus in JC 314?

The scheme applies to blue-collar and white-collar workers of the companies under the Joint Committee for hairdressing and beauty care. The fitness sector is part of it too. There is no separate regime for blue-collar and white-collar staff: the condition and the percentage are the same. Which businesses fall under the committee and which wages apply is explained in our guide to joint committee 314.

The conditions for the 2026 bonus:

1. At least 32 days. During the reference period the worker has at least 32 worked or assimilated days that count for social security purposes. The FBZ writes "more than" that number on its site; the agreement says "at least".
2. A net bonus above € 25. If the net bonus is lower, the FBZ does not pay.
3. Contributions to the fund. The FBZ statutes say that only workers whose work gives rise to the ordinary social security contributions and to the contributions for the FBZ receive the fund's benefits. The FBZ refers to workers with social security code 123 or 223.

Not entitled according to the FBZ: apprenticeships, interns, dual learning pupils, workers on an IBO contract and flexi-jobs.

Calculating the JC 314 end-of-year bonus

The agreement of 18 November 2019 says it word for word: from the payment of the 2019 end-of-year bonus, a percentage of 9.50% is applied to gross annual pay, of which 1.17% is borne by the FBZ.

The reference period always runs from 1 July to 30 June. For the 2026 bonus it runs from 1 July 2025 up to and including 30 June 2026. The conditions and the reference period come from the agreement of 4 June 2007 (83845/CO/314), which still applies.

The FBZ calculates the bonus itself from the National Social Security Office's DmfA data. The agreement has no twelfths, no maximum in weeks and no separate rule for part-time workers: the percentage applies to the gross annual pay declared in the reference period. Social security contributions and withholding tax are deducted from the gross bonus. For the worker that is 13.07% personal social security, and bonuses from a social security fund carry 23.22% withholding tax.

When does the FBZ pay the JC 314 end-of-year bonus?

The FBZ pays by means of a paper voucher. That document goes to the last address of the worker known to the fund.

1. Voucher. The FBZ sends the vouchers by early December at the latest.
2. Check by the worker. He checks the pre-printed account number and corrects or completes it, with a bank statement or a copy of an account extract. Then he signs. Without a signature the fund does not pay.
3. Return. If the worker is a union member, he hands the original document to his local union office. If not, he sends it to the FBZ, Martelaarslaan 21 box 501 in Ghent.
4. Payment. The FBZ pays the 2026 end-of-year bonuses from 4 January 2027, only on the basis of the original document, not a copy and not by email.

The original document can be paid until 31 January 2027. After that it has no value and the fund works with duplicates. A worker who lost his document asks for a duplicate in writing or by email, from February at the earliest, with his national register number.

If social security data were still missing at the time of the calculation, the FBZ automatically draws up a supplementary voucher in July of the year of payment. If the voucher cannot be delivered, the FBZ keeps the bonus until the worker gives a new address in writing, with official proof of residence.

End-of-year bonus JC 314 on dismissal or leaving

The agreement and the FBZ have no separate rules for dismissal, resignation, dismissal for serious misconduct or the end of a fixed-term contract. The right depends only on the conditions above: at least 32 days in the reference period and a net bonus above € 25. The bonus is a percentage of the gross annual pay of that period. A worker who has left also receives his voucher at the last address the fund knows.

What you do as an employer

You do not pay the end-of-year bonus yourself. The agreement of 4 June 2007 sets the financing: the bonus amount is increased by the employer's social security contribution, and the National Social Security Office collects the contributions and passes them on to the FBZ. What you do control is your DmfA declaration, because the FBZ calculates the bonus on it.

• The right committee and code. The FBZ looks at JC 314 workers with code 123 or 223.
• All days and pay. The condition of 32 days and the percentage of 9.50% both rest on the declaration.
• The exceptions. A flexi-jobber, an apprentice or an intern gets no bonus from the FBZ. Say so when you hire, so there is no false expectation in December.

Can your own scheme replace the end-of-year bonus?

The JC 314 agreements say nothing about a company scheme that would replace the bonus or convert it into another benefit. This page therefore takes no position on that point.

Mistakes we see with the JC 314 end-of-year bonus

• Putting the bonus on the payslip. In JC 314 the FBZ pays.
• Sending a copy or an email. The FBZ only pays on the signed original document.
• Asking for a duplicate too early. That is only possible from February.
• Leaving an outdated address. The voucher goes to the last address the fund knows.

What Business Centrum does for you

Business Centrum processes the payroll of hair salons, beauty institutes and fitness centres together with Acerta, as part of your payroll administration. It covers the right category and code per worker and the DmfA declaration on which the FBZ calculates the bonus. The rules of the other committees are in our overview of the end-of-year bonus in 2026 by joint committee.