End-of-year premium PC 124 2026: amount, conditions and payment
This is how the end-of-year premium works in PC 124 (construction), according to the sector agreement.
How much is the premium?
9% of your gross wage, paid as loyalty stamps (getrouwheidszegels)
Conditions and payment
- In construction the end-of-year premium is called loyalty stamps (getrouwheidszegels). Your employer does not pay them directly: the sector's social fund grants them, and your employer pays a contribution to the fund.
- The amount is 9% of the gross wage at 100% that you earned from 1 July to 30 June. For the 2026 payment that is the period from 1 July 2025 to 30 June 2026.
- At the end of September you receive the form. If you are a union member, payment goes through your union: the ACV pays from 26 October 2026.
- The scheme also applies to temporary agency workers in a construction company, not to student workers.
Source: FOD Werkgelegenheid, sectorfiche PC 124 (last updated 10 July 2026); ACV bouw - industrie & energie, info Bouw PC 124 oktober 2026 (last updated 1 October 2026). Checked on 1 October 2026.
Your net premium depends on your pay: social security and withholding tax are deducted from the gross premium. Calculate what remains net of your end-of-year premium →
Frequently asked questions
How much is the end-of-year premium in PC 124?
9% of your gross wage, paid as loyalty stamps (getrouwheidszegels). In construction the end-of-year premium is called loyalty stamps (getrouwheidszegels). Your employer does not pay them directly: the sector's social fund grants them, and your employer pays a contribution to the fund.
Why do I keep so little net of my end-of-year premium?
Because after 13.07% social security the withholding tax for exceptional remuneration is deducted, which is higher than the withholding on your ordinary pay.
Summary of the sector agreement; a company agreement or your contract may be more favourable. In case of doubt the full text of the agreement decides.