The end-of-year bonus in JC 329.01 depends on the sector for which your organisation is recognised or subsidised by the Flemish government: a full monthly salary, or a fixed indexed part plus a percentage of the annual salary. You as the employer pay it yourself, in December. The fixed amounts for 2026 had not yet been set at the time of writing.
Which organisations fall under the end-of-year bonus JC 329.01?
Since 1 January 2026, two new collective agreements of 26 February 2026 apply in the Joint Subcommittee for the socio-cultural sector of the Flemish Community. They only apply to organisations subsidised or recognised by the Flemish government, and only as long as that recognition is valid.
| Scheme | For whom |
|---|---|
| Monthly salary (agreement no. 198507/CO/329.01, chapter 2) | community development work and community building, integration centres, and the target-group employees of the local service economy |
| Fixed part plus percentage (agreement no. 198507/CO/329.01, chapter 3) | socio-cultural adult work, youth work, cultural and community centres, amateur arts, cultural heritage, arts organisations and circus, sport, local service economy and local service centres, vocational training, civic integration, poverty reduction, environmental and nature work and a number of other organisations named in the agreement |
| Adult basic education (agreement no. 198623/CO/329.01) | the adult basic education centres and Ligo |
The general agreement replaces the 2023 agreement, the adult basic education agreement replaces the one from 2006. Neither agreement applies to student workers, to employees not subject to social security who do occasional work, or to flexi-job workers.
For organisations in JC 329.01 that are not subsidised or recognised by the Flemish government, we found no sector end-of-year bonus in the collective agreement database. What you promise in the employment contract or the work rules, you do have to pay.
How much is the end-of-year bonus JC 329.01 in 2026?
| Monthly salary | Fixed part plus percentage | Adult basic education | |
|---|---|---|---|
| Fixed indexed part | none | € 660.97 in 2025, still to be set for 2026 | € 994.30 in 2025, still to be set for 2026 |
| Fixed non-indexed part | none | none | € 55.08 |
| Percentage part | none | 5.76% of the annual salary | 3.52% of the annual salary |
| Monthly salary | 100% of the October gross salary | none | none |
The annual salary is 12 times the indexed scale gross monthly salary for October, with the household or residence allowance, but without supplements. In the monthly salary scheme, the same gross monthly salary for October counts.
The fixed part for 2026. Both agreements say that the fixed indexed part is set every year in a separate agreement. For 2025, agreement no. 196628/CO/329.01 of 27 November 2025 did that for the general scheme. An agreement with the 2026 amounts was not yet in the collective agreement database on 18 October 2026. For the general scheme, the agreement says how the amount rises: with the index figure of October of the year itself, divided by that of October of the year before. For adult basic education, the agreement only says that the amount is set every year. We therefore give no amount for 2026.
If the employee did not receive his normal salary in October, you calculate with a notional salary: the normal salary as it would have been for October.
Worked example: an employee in a youth work organisation
This is an example, not a calculation for your situation. A full-time employee in a subsidised youth work organisation earns € 3,000 gross in October 2026 and worked the full reference period.
- Annual salary: 12 x 3,000 = € 36,000.
- Percentage part: 5.76% of € 36,000 = € 2,073.60.
- Fixed part: the 2026 amount as soon as the agreement sets it. In 2025 that was € 660.97.
A colleague in an integration centre with the same salary, who started on 1 April 2026, gets a monthly salary for six of the 9 months: 3,000 x 6/9 = € 2,000 gross.
Reference period and pro rata in JC 329.01
The reference period runs from 1 January to 30 September inclusive, so 9 months. A full period gives a full bonus. Each month worked or treated as worked gives a right to one ninth.
- First month. An employment contract that starts before day 13 of the month counts that month as full, provided the employee stays employed until the end of that month.
- Starting or leaving during the period. The bonus is calculated and paid according to the days worked and treated as worked in the reference period.
- Part-time employees. The general agreement calculates in proportion to the contractual working time performed and the periods treated as worked in the reference period. The adult basic education agreement calculates in proportion to the contractual working time in the reference period.
There is no minimum length of service and no condition to be employed on a specific date. Blue-collar and white-collar workers are treated equally.
Which absences count for the end-of-year bonus JC 329.01?
The periods of inactivity that the annual holiday rules treat as equivalent count as worked. In addition, the agreement is explicit on one point:
| Absence | Counts for the bonus |
|---|---|
| Periods treated as worked for annual holidays | yes, under the holiday rules |
| Unpaid leave | no |
| Time credit in all its statutory forms | no |
| Thematic leave | no, except the two below |
| Palliative leave | yes, at most 3 calendar months |
| Leave to care for a seriously ill household or family member | yes, at most 3 calendar months |
How many days of sickness or maternity leave count follows from the holiday rules and not from the agreement.
End-of-year bonus JC 329.01 on dismissal or leaving
If an employee leaves during the reference period, you calculate the bonus according to the days worked and treated as worked in that period, and you pay it with the final settlement. The agreements make no distinction based on how the contract ends, with one exception in adult basic education.
| Situation | General agreement | Adult basic education |
|---|---|---|
| Dismissal by the employer | pro rata | pro rata |
| Resignation or mutual agreement | pro rata | pro rata |
| End of fixed-term contract, retirement | pro rata | pro rata |
| Dismissal for serious misconduct | the agreement does not exclude it | no bonus |
Example. An employee in a cultural centre leaves on 30 June 2026 after a full first half-year. He has worked six of the 9 months and gets six ninths of the bonus. The fixed part for 2026 will only be set later by collective agreement. The agreement does not say how you settle that part if it is not yet known at the final settlement. The amount also belongs on the social documents at dismissal.
When do you pay the end-of-year bonus in JC 329.01?
You pay the bonus in December of the year for which it applies, or in the final settlement when someone leaves. There is no social fund: you pay through the payroll, with 13.07% employee social security and withholding tax under the scale for exceptional payments. On top of that comes the employer contribution, with a base of 25%. You can work out gross to net and the total cost with our guide to end-of-year bonus calculation.
The agreements are carried out on condition that the Flemish government actually makes the funds from the intersectoral agreements available. If your organisation's recognition lapses or is not renewed, the provisions cease to have effect, also in the individual employment contracts.
Bike plan and your own schemes in JC 329.01
The bonus can be converted, in whole or in part, into one single alternative benefit: a bike plan at the level of the organisation. Only the conversion of the gross bonus including the employer's social security contribution is possible, under the sector bike agreement. The converted part is capped at what is needed for a total cost of at most € 12,688.15 over a lease or use period of 3 years. For a shorter period a proportional part applies, and the cap is indexed.
In adult basic education, the agreement does not apply to employees who already get an end-of-year bonus that is at least equivalent. The general agreement has no such provision.
Mistakes we see with the end-of-year bonus in JC 329.01
- Choosing the wrong scheme. An integration centre pays a monthly salary, a youth work organisation a fixed part plus 5.76%. Look at the decree your recognition is based on.
- Using last year's fixed part. Wait for the agreement that sets the 2026 amount.
- Counting time credit as worked. It does not count; palliative leave and care leave for a seriously ill household member do, up to 3 months.
- Using a lower October salary. If the October salary differs from normal, you calculate with the notional normal salary.
What Business Centrum does for you
Business Centrum calculates the end-of-year bonus of your employees under the agreement of your sector, together with Acerta, as part of your payroll administration. We check which scheme goes with your recognition, track the periods treated as worked and process the fixed part as soon as the 2026 agreement sets it. The rules of the other committees are in our overview of the end-of-year bonus in 2026 per joint committee.