The 2023-2024 sectoral agreement of the Joint Industrial Committee for white-collar workers (CP 200) was concluded on July 6, 2023, emphasizing the purchasing power bonus.
In the context of the 2023-2024 wage margin, the salary increase is set at 0%, but an advantageous bonus in the form of consumption vouchers can be granted to company employees who achieved high or exceptional profits in 2022.
The bonus is exempt from ONSS contributions and income tax, while the employer pays an ONSS contribution of 16.5%. The bonus is mandatory for employers in CP 200 if their operating profit reaches at least 5% of the total balance sheet, with bonus amounts ranging from €125 to €375 depending on the proportion of profit compared to previous financial years.
Finally, the bonus must be communicated to employees no later than November 15, 2023, and requires an individual agreement or a company collective bargaining agreement (CCT).
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