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The measure known as the "innovation bonus" consists of the complete exemption of the bonus granted and paid by an employer to its creative workers to reward new ideas implemented within the company.
The company does not pay any social security contributions on this bonus. The worker does not pay any social security contributions either and is not taxed on this bonus. This is a 100% net bonus.
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Target audience
Any company subject to the Law of 5 December 1968 on Collective Agreements and Joint Committees may grant innovation bonuses.
Any worker bound by an employment contract with a company as mentioned above may receive such a bonus, regardless of the type of employment contract:
- permanent;
- temporary;
- for a clearly defined job;
- student job, etc.
Innovation in this context
Innovation is something new that brings real added value to the company's normal activities. This added value may concern different areas:
- technology;
- economy;
- productivity;
- environment;
- organisation;
- well-being at work;
The innovation concerns:
- products;
- services;
- manufacturing processes;
- other work processes;
- the work environment.
The innovation is:
- radical or incremental (in other words, it can be a completely new concept or an improvement of an existing concept);
- developed and proposed by one or more workers in the company, not by a third party;
- implemented within the company or in the process of being implemented in such a way that it will eventually add value to the company's normal activities.
Conditions for exemption
The bonus does not replace the salary in any way. It is only granted to workers who are hired under an employment contract.
The amount per worker does not exceed their gross monthly salary. The total amount of the bonuses paid does not exceed 1% of the company's payroll.
It is granted to a maximum of ten workers for the same project.
The bonus is given to a maximum of 10% of workers. However, this maximum is three people in companies of fewer than 30 people.
How to benefit from exemption?
The procedure is flexible and free of red tape. It has three phases:
Internal transparency
First, the employer informs the workers in the company of the criteria and procedures. Then, each time an innovation project is rewarded, they inform all the workers in the company that a bonus has been granted for this project.
Communication with the FPS Economy
The employer provides the FPS Economy with information about the innovation by means of a standardised form (PDF, 1.17 MB). The FPS Economy then analyses the validity of the application with regard to the innovation aspects. It requests additional information if necessary. It generally communicates its decision within ten working days.
Download the form (PDF, 1.17 MB)
Notification to the National Social Security Office (NSSO)
The employer notifies the NSSO, on its own initiative, of the amounts and the names of the recipients of this bonus, within one month of its granting, at primesinnovation@onss.fgov.be.
