End-of-year premium PC 207 2026: amount, conditions and payment
This is how the end-of-year premium works in PC 207 (chemicals, white-collar), according to the sector agreement.
How much is the premium?
At least 100% of your basic salary for December
Conditions and payment
- You are entitled to the premium if you have at least six months of seniority on 31 December and are employed as a white-collar employee at the moment of payment.
- The minimum premium is 100% of your basic salary for the month of December.
- You get one twelfth per month actually worked in the service year, from 1 January to 31 December. If you started before the 16th of the month, that month counts as fully worked.
- If your contract ends during the year, you get the premium pro rata if you have six months of seniority when notice is served. This does not apply to dismissal for serious cause, nor if you resign with less than one year of seniority.
- Illness counts as worked up to six months, an accident at work or occupational disease up to twelve months.
Source: FOD Werkgelegenheid, sectorfiche PC 207 (last updated 16 June 2026). 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 207?
At least 100% of your basic salary for December. You are entitled to the premium if you have at least six months of seniority on 31 December and are employed as a white-collar employee at the moment of payment.
Do I get an end-of-year premium in PC 207 if I leave during the year?
If your contract ends during the year, you get the premium pro rata if you have six months of seniority when notice is served. This does not apply to dismissal for serious cause, nor if you resign with less than one year of seniority.
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.