{"id":43945,"date":"2023-02-21T12:10:05","date_gmt":"2023-02-21T10:10:05","guid":{"rendered":"https:\/\/www.e2.law\/?p=43945"},"modified":"2023-02-21T12:10:05","modified_gmt":"2023-02-21T10:10:05","slug":"the-beneficiary-premium","status":"publish","type":"post","link":"https:\/\/www.e2.law\/en\/2023\/02\/21\/the-beneficiary-premium\/","title":{"rendered":"The beneficiary premium"},"content":{"rendered":"<h2>I. Principle<\/h2>\n<p>The profit bonus allows companies to distribute part or all of its profits for the accounting period (after tax) to its employees.<\/p>\n<p><!--more--><\/p>\n<p>The bonus can be :<\/p>\n<ul>\n<li><strong>identical<\/strong>, i.e. a fixed amount or percentage of gross pay; or<\/li>\n<li><strong>categorised<\/strong>, i.e. an amount or percentage that varies according to defined objective criteria<\/li>\n<\/ul>\n<p>In any case, it must be provided <strong>for all employees<\/strong> of the company. When it is categorised, the difference between two categories <strong>may not be greater than<\/strong> a ratio of 1:10. In addition, the total amount of <strong>bonuses paid may not exceed 30% of the company&#8217;s gross payroll<\/strong>.<\/p>\n<p><em>Example of a bonus:<\/em><\/p>\n<p><em>A company has a net book profit of EUR 100,000.00 at the end of the accounting year 2021. It decides to grant an identical profit bonus to its employees corresponding to 10% of their gross annual salary.<\/em><\/p>\n<h2>II. Tax and social security regime<\/h2>\n<h3 style=\"text-align: left;\">\u00a0 \u00a0 \u00a0 \u00a0 A. Social security contributions<\/h3>\n<p>The beneficiary premium is subject to a solidarity contribution of 13.07%.<\/p>\n<h3>\u00a0 \u00a0 \u00a0 \u00a0 B. Personal income tax<\/h3>\n<p>The profit bonus is taxed at a separate rate of 7% to the PPI. This is a final tax, so this income will not be subject to progressive tax in the employee&#8217;s PPI return.<\/p>\n<h3>\u00a0 \u00a0 \u00a0 \u00a0 C. Deductibility in the hands of the company<\/h3>\n<p>The profit bonus is a non-allowable expense for the company and is therefore subject to corporate income tax.<\/p>\n<h2>III. Conclusions<\/h2>\n<p>The introduction of a profit bonus by a company is a good way to motivate its employees. In addition, it is tax-advantaged for the employee. However, this type of incentive is only possible if the company has a minimum net profit.<\/p>\n<p>For more information on the conditions of application and the implementation of this type of income, do not hesitate to contact one of our staff members!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>I. Principle The profit bonus allows companies to distribute part or all of its profits for the accounting period (after tax) to its employees.<\/p>\n","protected":false},"author":174,"featured_media":43691,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-43945","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The beneficiary premium - e2.law<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.e2.law\/en\/2023\/02\/21\/the-beneficiary-premium\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The beneficiary premium - e2.law\" \/>\n<meta property=\"og:description\" content=\"I. 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