End-of-year premium PC 200 2026: amount, conditions and payment
This is how the end-of-year premium works in PC 200 (white-collar staff), according to the sector agreement.
How much is the premium?
One monthly salary
Conditions and payment
- The premium equals your monthly salary. You need at least six months of seniority at the moment of payment.
- For an incomplete year you get one twelfth per fully worked calendar month.
- The premium is paid in December at the latest, unless your company agreed otherwise.
- If your employer dismisses you (not for serious cause), you keep the premium pro rata. The same applies after a fixed-term contract of at least six months.
- If you resign or part ways by mutual agreement, since 1 January 2026 you are entitled to a pro rata from three years of seniority. Before that it was five years.
- The scheme does not apply in companies that grant an equivalent benefit.
Source: FOD Werkgelegenheid, sectorfiche PC 200 (last updated 27 January 2026); Prato, sectorakkoord PC 200 2025-2026 (last updated 31 December 2025). Checked on 1 October 2026.
Calculate your end-of-year premium
Pro rata for the months you worked this year, with what reaches your account after social security and withholding tax.
Gross end-of-year premium: ≈ € 3.400
Net on your account: ≈ € 1.585
After 13.07% social security and 46.44% withholding tax, the 2026 rate for exceptional remuneration that goes with your salary. Dependent children lower that withholding; the final tax follows with your assessment.
Indication based on the most common arrangement (a full monthly salary for a fully worked year). Your joint committee sets the exact formula and conditions such as minimum seniority; check your collective agreement.
Want to know what your whole package is worth? To the gross-to-net calculator→
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 200?
One monthly salary. The premium equals your monthly salary. You need at least six months of seniority at the moment of payment.
Do I get an end-of-year premium in PC 200 if I leave during the year?
If your employer dismisses you (not for serious cause), you keep the premium pro rata. The same applies after a fixed-term contract of at least six months.
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.