The end-of-year bonus in JC 319.02 is not one scheme for the whole subcommittee. The Joint Subcommittee for education and housing establishments and services of the French Community, the Walloon Region and the German-speaking Community has its own CLA per subsidising authority. In Wallonia most services pay two fixed parts plus 2.50% of the gross annual pay for October, at the Cocof three fixed parts plus the same percentage, in the German-speaking Community a 13th month. Which rule applies depends on who recognises your service.
Which end-of-year bonus JC 319.02 scheme applies to you?
First check who recognises or subsidises your service. A service that is neither recognised nor subsidised but carries out the same activity, with its main activity in Wallonia, follows the same rule under most Walloon CLAs.
| Your service | Scheme | CLA |
|---|---|---|
| Disability care recognised or subsidised by the AViQ (Walloon Region) | Two fixed parts plus 2.50% | 155888 of 26 September 2019 |
| Reception, housing and support of people in social difficulty (Walloon Region) | Two fixed parts plus 2.50% | 155889 of 26 September 2019 |
| Social rental agencies (Walloon Region) | Two fixed parts plus 2.50% | 155890 of 24 October 2019 |
| Housing promotion associations (Walloon Region) | Two fixed parts plus 2.50% | 177021 of 27 October 2022 |
| Services recognised or subsidised by the Cocof (Brussels) | Three fixed parts plus 2.50% | 157172 of 19 December 2019 |
| German-speaking Community services | 13th month: the November salary | 179639 of 23 September 2021 |
| Youth care (AAJ) and SASPE of the Wallonia-Brussels Federation | Own pay statute | 196816 of 27 November 2025 |
The sector depends heavily on subsidies. The amounts in the Walloon and Brussels CLAs follow from agreements the authorities made with the non-profit sector. If you are unsure whether your service falls under JC 319.02, rather than the Flemish JC 319.01 or the socio-cultural JC 329.02, first read finding your joint committee. A Flemish facility has a different bonus, set out under the end-of-year bonus JC 319.01. Pay, supplements and leave in the sector are in our guide to joint committee 319.02.
End-of-year bonus JC 319.02 in the Walloon disability sector (AViQ)
The largest group in JC 319.02 is the services for people with disabilities that the AViQ recognises or subsidises. Their year-end allowance has three parts:
| Part | Base amount in the CLA | How it changes |
|---|---|---|
| First fixed part | € 491.91 | Linked to the October 2018 pivot index, indexed every year |
| Second fixed part | € 351 | From the Walloon non-profit agreement of 2 May 2019, also indexed |
| Variable part | 2.50% of the gross annual pay for October | Follows pay |
Indexation of the fixed parts. Every year the previous year's fixed amount is multiplied by a coefficient: the smoothed health index for October of this year divided by that of October last year, rounded to two decimals. Each fixed part is indexed and rounded separately, and that amount is the starting point for the following year. The amounts in the table are therefore the CLA's starting points, not the 2026 amounts.
The variable part is 2.50% of the gross annual pay that formed the basis for the October salary. In practice that is twelve times the gross monthly salary for October.
The second fixed part has a condition for employers subsidised by the AViQ: it applies provided the Walloon government has paid the subsidies from the agreement by the end of the month before payment. For non-subsidised employers the CLA applies without that condition. Employees who already receive an at least equivalent year-end allowance are not covered by the CLA, unless a local agreement is more favourable.
Worked example: end-of-year bonus in an AViQ service
A full-time employee in function 14 with three years' experience earns at least € 3,056.40 a month in Walloon disability care. The full pay scales are on the JC 319.02 pay scale for disability care in the Walloon Region.
- Gross annual pay based on October: € 3,056.40 x 12 = € 36,676.80.
- Variable part: € 36,676.80 x 2.50% = € 916.92.
- Fixed parts: the first and second fixed parts as indexed for 2026.
- Bonus: € 916.92 plus the two fixed parts, gross.
If the same employee started on 1 May, five of the nine months of the reference period count. The variable part then becomes € 509.40, and the fixed parts also go to five ninths. On the bonus you pay ordinary NSSO contributions and withhold payroll tax at the rate for exceptional payments. The general calculation is in calculating the end-of-year bonus.
End-of-year bonus JC 319.02 in other Walloon services
Three other Walloon sectors have a CLA with the same structure, but other amounts:
| Sector | First fixed part (base) | Second fixed part (base) | Variable |
|---|---|---|---|
| People in social difficulty | € 491.91 | € 373 | 2.50% |
| Social rental agencies | € 491.91 | € 373 | 2.50% |
| Housing promotion associations | € 568.14 (October 2022 pivot index) | € 430.80 | 2.50% |
Here too the fixed parts are indexed every year with the smoothed health index for October. The social difficulties sector pays by 31 December 2026 at the latest, like the disability sector.
End-of-year bonus JC 319.02 at the Cocof
For Brussels services recognised or subsidised by the French Community Commission, the CLA of 19 December 2019 applies. The bonus has four parts:
| Part | Amount | Indexation |
|---|---|---|
| A | € 389.75 in 2019 | Every year with the smoothed health index for October, to four decimals |
| B | € 161.40 | Not indexed |
| C | € 340 in 2019 | Like part A, since 2020 |
| Variable | 2.50% of the indexed gross annual pay for October | Follows pay |
Worked example Cocof. An employee on scale 3 without seniority has a monthly reference of at least € 3,249.65, without household or residence allowance. The variable part is € 974.90. With the non-indexed part B that comes to € 1,136.30, plus the indexed parts A and C. The pay scales are on the JC 319.02 pay scale for disability care at the Cocof.
The one-off premium. For 2025, employees of Cocof services also received a one-off premium of € 2,092.20 gross for a full-time employee employed from January to September 2025 (CLA 196978/CO/319.02). Part-time staff received a proportional share, with their additional hours up to full time, and those who started or left during that period a pro rata share. The premium is added to the fixed part of the end-of-year bonus and counts as 2025 pay. A similar scheme for the socio-cultural sector is under the end-of-year bonus JC 329.02.
13th month in the German-speaking Community
Services recognised or subsidised by the German-speaking Community do not pay fixed parts plus a variable part but a 13th month:
| Rule | What applies |
|---|---|
| Amount | The November salary |
| Reference period | 1 December of the previous year to 30 November |
| Employee not employed all year | One twelfth per full month of service (1/12) |
| Leaving during the year | Pro rata, also on resignation or dismissal |
| No bonus | On dismissal for serious misconduct or during the probation period |
| Absences | The first 30 days of illness, non-work accident or maternity leave do not reduce the bonus |
| Payment | By 15 December at the latest |
Temporary unemployment, breastfeeding leave, preventive removal from work, the local holidays (Rosenmontag and Veilchendienstag) and the extra CLA leave days count as time worked. More favourable benefits in your service remain, but they do not add up.
Youth care and SASPE: a statute of their own
The Aide à la Jeunesse (AAJ) services and the specialised early childhood services (SASPE) have their own pay statute, last set by CLA of 27 November 2025. Their employees receive, among other things, a special annual allowance of € 846.24 at 100% on 1 January 2019. The allowance is indexed like pay, granted pro rata to working time and paid monthly in twelfths, so it is part of ordinary pay. For their end-of-year bonus these services follow the rules set by their subsidising authority; have them checked per service.
Reference period and pro rata in JC 319.02
| Scheme | Reference period | Pro rata |
|---|---|---|
| Wallonia (AViQ, social difficulties, social rental agencies) | 1 January to 30 September | One ninth per month worked or treated as worked |
| Cocof | 1 January to 30 September | One ninth per month, part time in proportion to hours |
| German-speaking Community | 1 December to 30 November | One twelfth per full month |
Under the Walloon and Brussels schemes a start before the 13th of the month counts as a full month. In Wallonia a part-time employee receives the bonus in proportion to the pay received. At the Cocof the periods treated as worked are those of the annual leave legislation, such as illness within the limits of that law. What that means for a part-time contract is in our guide to the part-time employment contract. For time credit and parental leave these rules do not apply automatically; see time credit for employers.
End-of-year bonus JC 319.02 on dismissal or leaving
If an employee leaves during the reference period, every scheme pays a bonus pro rata to the months. On dismissal for serious misconduct the bonus lapses everywhere; how such a dismissal works is in dismissal for serious misconduct. The amount belongs in the final settlement and on the social documents on dismissal, together with the leaving holiday pay from our guide to holiday pay in 2026.
When and how do you pay the end-of-year bonus in JC 319.02?
You pay the bonus yourself, as the employer, with the December salary. Under the Walloon CLAs by 31 December at the latest, at the Cocof in one payment in December, in the German-speaking Community by 15 December at the latest. Plan the fixed parts in time: they depend on the October index, which is only known at the end of October. Pay itself was indexed in August 2026; the general state of indexation is in wage indexation in 2026.
An overview of the end-of-year bonus in every committee is in our guide to the end-of-year bonus in 2026.
Common mistakes with the end-of-year bonus JC 319.02
- Choosing the wrong CLA. The subsidising authority determines the scheme, not just the address of your registered office.
- Calculating with the CLA's base amounts. The fixed parts have been indexed every year since 2018 or 2019.
- Calculating the variable part on the December salary. It is the annual pay that formed the basis for October.
- Forgetting the Cocof one-off premium. For 2025 it came on top of the fixed part.
- Paying fixed parts in the German-speaking Community. There it is a 13th month based on November.
- Counting a start on the 12th as half a month. Before the 13th it counts as a full month.
What Business Centrum does for you
Business Centrum processes the payroll of non-profits and social profit services together with Acerta, with one dedicated contact who knows your subsidy rules and CLAs. We pick the right scheme per service, calculate the indexed fixed parts and the variable part, and process the bonus in your payroll administration. See how we set up a social secretariat for non-profits, through Acerta, or request a call back.