Profit Premium Plan | Winstpremie | Prime bénéficiaire

Article

Profit Premium Plan

How does the new Profit Premium Plan fit into your variable pay Agenda? Which bonus plan fits best your company?

The new Profit Premium Plan is easier, more attractive and more tax efficient

January 2018

The Program Law published in the State Journal of 29 December 2017 (Dutch | French) introduces an almost entirely new tax regime for Profit Premium Plans (Winstpremie | Prime bénéficiaire) replacing the existing regulation for Profit Participation Plans. The objective of the new regime is to improve employee purchasing power by introducing a simplified and even more attractive scheme.

Sofie Van Breedam, Global Employer Services Partner at Deloitte, in collaboration with Stijn Demeestere, Head Partner of the Employment, Pensions and Benefits practice at law firm Laga, looked into the new Profit Premium Plan.

Although this is certainly a very attractive scheme, each organisation will need to assess and define whether and how this new plan fits within its variable pay agenda.

Download the report:

English | Dutch | French

Variable pay news:

11 January 2018: Employee warrants - the Ruling Commission's new position

A recent change in a Ruling Commission position will likely impact employers granting warrants or options to employees or directors.

Read more