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End-of-year bonus JC 329.02 in 2026: by recognition

By Published 8 min read

Figures checked on

Cocof: share of October pay
30%
Cocof: share of October pay
Cocof: fixed non-indexed part
€ 210.40
Cocof: fixed non-indexed part
Cocof: 2025 exceptional top-up
€ 1,600
Cocof: 2025 exceptional top-up

The end-of-year bonus in JC 329.02 does not exist as one scheme for the whole sector. Each recognition has its own CLA, funded by the agreements the French Community Commission or the Walloon Region concluded with the sector. Brussels ISP organisations pay a fixed part plus 30% of October pay, Walloon CRI, CISP and MIRE two additional amounts, and AViQ centres three flat amounts plus 2.50%. The subcommittee's wages rose by 2% on 1 August 2026, and that feeds through into the bonus.

Which end-of-year bonus JC 329.02 scheme applies to you?

Joint subcommittee 329.02 groups the socio-cultural associations of the French and German-speaking Communities, the Walloon Region and the French Community Commission in Brussels. Who falls under it and which pay scales apply is in our guide on joint committee 329.02. For the end-of-year bonus, look at the recognition your subsidy is based on:

Your organisationCLAStructure of the bonus
ISP organisation recognised by the Cocof, with a partnership agreement with Actiris, and Missions locales157747/CO/329.02, amended by 177581/CO/329.02fixed part of € 210.40, flat amounts of € 388.75 and € 340 (indexed), plus 30% of the October base salary
Regional integration centre (CRI), socio-professional integration centre (CISP) or MIRE in Wallonia154713/CO/329.02€ 106.29 and € 368.79, linked to pivot index 105.10 and indexed with wages
ILI, SeTIS, PMTIC and Rainbow Houses in Wallonia154791/CO/329.02additional amount of € 368.79, indexed
Adapted training and integration centre recognised by the AViQ154769/CO/329.02€ 387.52, € 106.27 and € 368.79, indexed, plus 2.50% of gross annual pay for October

At the Cocof, employees in the social integration economy, such as local employment initiatives and integration enterprises, are outside the CLA. So is anyone working for another recognition who receives benefits from another non-profit agreement.

For associations recognised by the French Community or the German-speaking Community, we found no separate JC 329.02 CLA on the end-of-year bonus in the CLA database on 24 October 2026. Whatever your employment contract or work rules promise must still be paid. If you are unsure whether your association falls under JC 329.02 or another committee, such as supplementary joint committee 337, read how to find your joint committee in Belgium.

How much is the end-of-year bonus JC 329.02 at the Cocof?

The CLA of 16 December 2019 gives a full-time employee with a complete reference period four parts:

  1. A fixed, non-indexed part of € 210.40. Until 2021 it was € 161.40; the amending CLA of 19 December 2022 raised it permanently.
  2. A flat amount of € 388.75, indexed since December 2020.
  3. A flat amount of € 340, also indexed.
  4. A variable part of 30% of the October base salary of the current year, including the household or residence allowance but excluding other bonuses or supplements.

The two flat amounts are adjusted every year by a coefficient: the October smoothed health index divided by the previous October's, rounded to two decimals. The indexed amounts become the basis for the following year. So you only know the 2026 amount after the October 2026 index.

Exceptional top-ups. Alongside the regular bonus, the Cocof has paid one-off top-ups through separate CLAs in recent years. For 2025 it was € 1,600 gross for a full-time employee over the whole reference period (CLA 197811/CO/329.02 of 29 January 2026), calculated under the same pro rata rules. For 2024 it was € 1,912.58.

How much is the end-of-year bonus JC 329.02 in Wallonia?

The Walloon CLAs of 2019 implement the Walloon Region's non-profit agreements. They are built differently from the Cocof scheme:

  • CRI, CISP and MIRE receive two additional amounts: € 106.29 from the 2010-2011 framework agreement and € 368.79 from the 2018-2020 agreement. They are linked to pivot index 105.10 (2013 base) and rise with wages each time. They come on top of any bonus that already exists in the association.
  • ILI, SeTIS, PMTIC and Rainbow Houses receive the additional amount of € 368.79, also indexed.
  • AViQ centres pay a full end-of-year allowance: three flat-rate parts of € 387.52, € 106.27 and € 368.79, indexed with the October consumer price index, plus a variable part of 2.50% of gross annual pay based on October.

Since 2019, wages in the subcommittee have been indexed several times by 2%. The indexed 2026 amounts are not in the CLA itself; you calculate them from the base amount with the indexations since the pivot index of October 2018.

Combining. Under the CLA, the bonus for CRI, CISP and MIRE cannot be combined with a thirteenth month or a year-end bonus like the one the Walloon Region pays its staff, except by agreement in the company.

Reference period and pro rata in JC 329.02

SchemeReference periodPro rata
Cocof ISP1 January to 30 September1/9 per month worked or treated as worked, a part month pro rata to the days
AViQ centres1 January to 30 September1/9 per month
CRI, CISP and MIRE1 January to 31 December1/365 per day of employment or equivalent

At the Cocof the work pattern also counts: a part-time employee receives the flat-rate part in proportion to his schedule against the full-time schedule in the company.

Equivalent periods. In all schemes these count, among others: absence covered by guaranteed wages for illness or a non-work accident, absences the employer pays for (short leave, holiday days), maternity leave and paternity or birth leave. Under the Walloon CLA, another 90 calendar days a year can be treated as worked, for instance illness after the guaranteed wage, but not suspensions requested by the employee such as time credit, parental leave or unpaid leave.

Worked example: end-of-year bonus at a Brussels ISP organisation and an AViQ centre

This is an example, not a calculation for your situation.

Cocof. A full-time support worker at step 3 without seniority earns € 2,795.18 gross a month in October. He worked the whole reference period.

  1. Variable part: 30% x € 2,795.18 = € 838.55.
  2. Fixed part: € 210.40. Together: € 1,048.95.
  3. Plus the two indexed flat amounts, calculated with the October 2026 index.

A colleague on the same wage who started on 1 April receives six ninths: € 1,048.95 x 6/9 = € 699.30, plus six ninths of the flat amounts.

AViQ. A full-time employee at level 3 without seniority earns € 2,823.11 in October. His gross annual pay based on October is € 33,877.32, so the variable part is € 846.93. The three indexed flat amounts come on top.

Wallonia, part of the year. An employee of a CISP who started on 1 July counts 184 days of employment and receives 184/365 of the additional amounts.

End-of-year bonus JC 329.02 on dismissal or leaving

SituationCocof ISPCRI, CISP, MIRE
Dismissal by the employerpro ratapro rata
Dismissal for serious misconductno bonusno bonus
Resignation by the employeeno bonuspro rata
Fewer than 3 months with the same employer in the reference periodpro ratano bonus

So at the Cocof the bonus is not due on dismissal for serious misconduct or on resignation. Under the Walloon CLA it lapses on dismissal for serious misconduct and for employment of fewer than 3 months in the reference period; if the employee leaves during the year, you pay it with the leaving holiday pay, covered in our guide on holiday pay in 2026. The amount also belongs on the social documents on dismissal and in the calculation of any severance pay.

When and how do you pay the end-of-year bonus in JC 329.02?

You pay the bonus with the December pay at the latest. At the Cocof, payment depends on the subsidies: the benefits are only actually granted if the Brussels Region and the Cocof pay the funds in full. If the subsidies arrive too late, you pay within the month after the administration has released them. The Walloon CLA also relies on the non-profit agreement subsidies being paid on time.

From the bonus you withhold the personal NSSO contribution of 13.07%, then withholding tax under the scale for exceptional payments. As the employer you pay employer contributions, with a base rate of 25%. Gross to net is explained in our guide on calculating the year-end bonus. The rules of the other committees are in our overview of the year-end bonus 2026 by joint committee.

Common mistakes with the end-of-year bonus JC 329.02

  • Applying the wrong CLA. A Brussels ISP organisation follows the Cocof scheme, a Walloon CISP the Walloon one; an association with several recognitions looks at each activity.
  • Using last year's flat amounts. At the Cocof and AViQ centres they are recalculated every October.
  • Treating the Walloon amounts as a complete bonus. They come on top of any existing bonus in the association.
  • Treating time credit as worked. Suspensions requested by the employee do not count.
  • Forgetting an exceptional top-up. It sits in a separate CLA with its own timetable.
  • Seeing a late subsidy as a reason not to pay. You pay within the month after it is released.

What Business Centrum does for you

Business Centrum calculates the end-of-year bonus for associations in the socio-cultural sector together with Acerta, as part of your payroll administration. We check which recognition and which CLA apply to each employee, track the equivalent days and process the indexed flat amounts and exceptional top-ups. The Flemish counterpart is on the end-of-year bonus JC 329.01 page. For the pay scales per subsector: French Community, Walloon Region, Cocof and German-speaking Community. If you are a non-profit, read how we provide payroll for non-profits.

End-of-year bonus JC 329.02 in 2026: frequently asked questions

How much is the end-of-year bonus in JC 329.02?

It depends on who recognises your organisation. Brussels ISP organisations of the Cocof pay a fixed part of 210.40 euros, two indexed flat amounts and 30% of the October base salary. Walloon CRI, CISP and MIRE pay two additional amounts on top of any existing bonus. AViQ centres pay three flat amounts plus 2.5% of annual pay based on October.

What is the reference period for the end-of-year bonus in JC 329.02?

At the Cocof and AViQ centres it runs from 1 January to 30 September: each month worked or treated as worked gives one ninth. In the Walloon CLA for CRI, CISP and MIRE it is the whole calendar year, with 1/365 per day of employment.

Does an employee in JC 329.02 get an end-of-year bonus on dismissal?

At the Cocof, not on dismissal for serious misconduct or resignation. Under the Walloon CLA, not on dismissal for serious misconduct, nor if the employee worked fewer than three months for the same employer in the reference period. Otherwise he receives a pro rata bonus with the final pay.

When is the JC 329.02 end-of-year bonus paid?

With the December pay at the latest. At the Cocof, payment depends on the subsidies: if they arrive late, you pay within the month after the administration has released them. In Wallonia, if the employee leaves during the year, you pay with the leaving holiday pay.

Is there an exceptional top-up to the 2026 end-of-year bonus at the Cocof?

For 2025, employees of Brussels ISP organisations received 1,600 euros gross for a full-time employee; for 2024 it was 1,912.58 euros. On 24 October 2026 the CLA database did not yet contain a CLA for a top-up to the 2026 bonus.

Can a Walloon association combine the bonus with a thirteenth month?

The Walloon CLA for CRI, CISP and MIRE says its bonus cannot be combined with a thirteenth month or year-end bonus like the one paid in the Walloon civil service, except by agreement in the company. Its amounts do come on top of any bonus that already exists in the association.

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Sources

Every amount and deadline on this page was checked against these official sources, last consulted on .

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End-of-year bonus JC 329.02 in 2026

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