The end-of-year bonus in JC 322.01 is 4.50% of the gross pay your domestic helper received between 1 July 2025 and 30 June 2026, and the Social Fund for service vouchers pays it, not you. Anyone with at least 30 working days in the sector in that period qualifies. The fund pays automatically on 1 December 2026.
Who gets the end-of-year bonus for service vouchers in 2026?
Joint subcommittee 322.01 covers employers and their employees with a service voucher employment contract, and temp agencies with a recognised service voucher department. It does not cover such a department within a company with another activity for which a specific, active committee is competent. How 322.01 relates to the temporary agency work of JC 322 is explained in our guide on joint committee 322.
The agreement sets two conditions for the employee:
- An employment contract during the current calendar year with a company of the subcommittee. Someone who was not under contract with a service voucher company for a single day in 2026 does not meet this condition.
- At least 30 working days in the sector in the reference period. The agreement counts days on which social security deductions were made. These are days in the sector: according to the fund, days with one or more service voucher companies are added up.
No seniority in your company is required, and no presence on a fixed date. A domestic helper who changed employer during the reference period keeps her right if she reaches the days in the sector.
Who pays the end-of-year bonus JC 322.01?
The fund pays, not the employer. The agreement grants the bonus "at the expense of" the subsistence fund for companies providing local services, called the Social Fund for service vouchers since 2019. That fund was set up by the agreement of 9 November 2005 (no. 78445/CO/322.01). The statutes say the fund's financial resources consist of contributions paid by the employers of the subcommittee.
How much is the end-of-year bonus JC 322.01?
The agreement says it literally: since 2016 the bonus is "4.50% of the gross pay paid to the employee on an annual basis during the reference period". The same reference period applies to the right and to the payroll base. The fund confirms that percentage for the 2026 bonus.
Two periods need attention:
- Maternity leave counts for the calculation of the bonus. According to the fund this concerns 15 weeks.
- Temporary corona unemployment counts to open the right, but not for the amount.
Worked example: a domestic helper with a full reference period
This is an example, not a calculation for your employee's situation. A domestic helper received € 15,000 in gross pay between 1 July 2025 and 30 June 2026, with one or more service voucher companies. She worked well over 30 days. Her gross bonus is 15,000 x 4.50% = € 675. The fund deducts 13.07% social security contributions and 23.22% withholding tax.
Anyone calculating the end-of-year bonus in other sectors often works with a monthly salary or a number of hours. In 322.01 it is simpler: a percentage of what the employee earned in the reference period.
Which days count for the end-of-year bonus JC 322.01?
| Period | Counts for the right | Counts for the amount |
|---|---|---|
| Days worked with social security deductions | yes | yes, through gross pay |
| Temporary unemployment for economic reasons | yes, up to 26 days per reference period | the agreement does not say |
| Temporary corona unemployment | yes | no |
| Maternity leave | the agreement does not say | yes |
The fund counts days of economic unemployment automatically, up to the maximum of 26 days. The agreement does not mention other absences, such as sickness. So we cannot say anything about them on this page.
Part-time work. The agreement has no separate rule. The bonus is a percentage of gross pay paid, and the threshold counts working days, not hours.
Leaving. The agreement names no cases of dismissal, resignation or serious misconduct. What counts are the days in the sector in the reference period and a contract during the current calendar year.
When is the end-of-year bonus for service vouchers paid?
The agreement says the fund pays the bonus in the course of December, under the rules of its board. For the 2026 bonus the fund published this calendar:
| Moment | What happens |
|---|---|
| 30 June 2026 | end of the reference period |
| before 15 October 2026 | give the fund a new address or account number |
| week of 2 November 2026 | the fund posts the bonus document |
| 1 December 2026 | automatic payment to the account number in box A |
The bonus document has two boxes. Box A shows the account number the fund knows. If that number is correct, the employee does nothing. If there is no number or a wrong one, she fills in box B with the right number and returns the signed document to the fund. She can also give the number on the fund's website, with her full national register number. The fund pays only by bank transfer, never in cash, and payment must take place within 3 years.
If the document is lost, the employee asks for a duplicate in writing, with her name, national register number and address. She declares the bonus with the income of the year in which it was paid. The fund sends a 281.10 tax form for this.
Has the end-of-year bonus for service vouchers been abolished?
No. The previous agreement was terminated and replaced by the agreement of 23 December 2024, no. 191518/CO/322.01. It has applied since 1 July 2024 for an indefinite period and covers both the end-of-year bonus and the union bonus. The fund announced the 2026 bonus with the same percentage of 4.50%.
The same agreement gives employees who are members of a representative union and entitled to the end-of-year bonus a union bonus of € 145. It runs through a form from the fund and the union, not through you.
Mistakes we see with the end-of-year bonus for service vouchers
- Putting the bonus on the payslip yourself. The fund pays. A bonus on the payslip is an extra cost the agreement does not ask for.
- Leaving a wrong account number. Payment follows the number in box A. Ask your employees to check it as soon as the document arrives.
- Not reporting a move. After 15 October 2026 the document goes to the old address.
- Counting corona days for the amount. They open the right, but do not raise the bonus.
What Business Centrum does for you
Business Centrum handles, together with Acerta, the payroll administration of service voucher companies. We follow the 322.01 pay scale and the seniority of each domestic helper and look after their payroll and social security data. If your employees ask about their bonus in November, you know what the fund pays and when. The rules of the other committees are in our overview of the end-of-year bonus in 2026 per joint committee.