End-of-year premium PC 149.01 2026: amount, conditions and payment
This is how the end-of-year premium works in PC 149.01 (electricians), according to the sector agreement.
How much is the premium?
8.33% of your gross wage in the reference period, paid through the sector fund
Conditions and payment
- The premium is 8.33% of the gross wage subject to social security, earned in the reference period: from 1 July of the previous year to 30 June of the current year.
- Not your employer but the sector's social fund (Volta) pays the premium, before 31 December.
- If you leave the company you get the premium pro rata: also if you leave yourself, on dismissal (except for serious cause), with a temporary contract and when the contract ends by mutual agreement.
- If you retire or enter the unemployment-with-company-supplement scheme, you get a full premium.
- Many absences count as worked, such as illness and accident, maternity protection, birth leave and temporary unemployment.
- Student workers and apprentices are not covered.
Source: FOD Werkgelegenheid, sectorfiche PSC 149.01 (last updated 21 January 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 149.01?
8.33% of your gross wage in the reference period, paid through the sector fund. The premium is 8.33% of the gross wage subject to social security, earned in the reference period: from 1 July of the previous year to 30 June of the current year.
Do I get an end-of-year premium in PC 149.01 if I leave during the year?
If you leave the company you get the premium pro rata: also if you leave yourself, on dismissal (except for serious cause), with a temporary contract and when the contract ends by mutual agreement.
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.