Is an end-of-year bonus mandatory in JC 200? Yes

Q: Is an end-of-year bonus mandatory in JC 200?

Yes. In JC 200 an end-of-year bonus is mandatory: the employer pays its white-collar employees a bonus equal to monthly pay, unless it already gives a benefit that is at least equivalent. The sector agreement on the end-of-year bonus, declared generally binding by royal decree of 30 August 2017, gives every white-collar employee in JC 200 an annual bonus equal to monthly pay. The employee must be under contract at the time of payment, have at least 6 months' seniority and be employed on the first day of the working year at the latest. You pay in December at the latest or when the annual accounts are filed, unless otherwise agreed in the company. Absences may reduce the bonus, but not, among others, holidays, maternity leave, 60 days of illness or accident and, since 1 January 2026, 5 days of temporary unemployment.

Why an end-of-year bonus is mandatory in JC 200

The sector agreement on the end-of-year bonus, declared generally binding by royal decree of 30 August 2017, gives every white-collar employee in JC 200 an annual bonus equal to monthly pay. The employee must be under contract at the time of payment, have at least 6 months' seniority and be employed on the first day of the working year at the latest. You pay in December at the latest or when the annual accounts are filed, unless otherwise agreed in the company. Absences may reduce the bonus, but not, among others, holidays, maternity leave, 60 days of illness or accident and, since 1 January 2026, 5 days of temporary unemployment.

Exceptions

The agreement does not apply if you already give a benefit that is at least equivalent, or have your own collective agreement that is at least as favourable overall. A pro rata bonus goes to anyone who joined later and was present for at least 6 months; anyone who leaves after dismissal by the employer (except for serious cause), retirement or SWT with 6 months' seniority; anyone who resigned or left by mutual agreement after 3 years; and anyone who had a fixed-term contract of at least 6 months.

What is the risk?

Not paying the bonus due, or paying it late, is a level 3 offence under the Social Criminal Code (articles 162 and 167): an administrative fine of € 1,000 to € 10,000, per employee concerned. The bonus remains due, with statutory interest from the due date.

What to do

Pay the bonus in December at the latest to every white-collar employee who meets the conditions, and calculate it pro rata, per full month worked, for anyone who joined or left during the year. If you already pay a thirteenth month, check in writing whether it is at least equivalent.

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Sources

Every amount and deadline on this page was checked against these official sources, last consulted on 18 October 2026.

Is an end-of-year bonus mandatory in JC 200?