End-of-year premium PC 220 2026: amount, conditions and payment
This is how the end-of-year premium works in PC 220 (food, white-collar), according to the sector agreement.
How much is the premium?
Your gross monthly salary for December, plus the monthly average of your variable pay
Conditions and payment
- You are entitled to the premium once you have at least one month of service in the company.
- You get one twelfth per month actually worked in the calendar year. The month you started counts if you started between the 1st and the 15th, the month you left if you left after the 15th.
- The fixed part is your gross monthly salary for December. If you have variable pay, the monthly average from January to December is added.
- Benefits in kind subject to social security count; allowances for actual costs do not.
- The scheme does not apply in companies that grant an equivalent benefit or set their own pay conditions by agreement with at least equal benefits.
Source: FOD Werkgelegenheid, sectorfiche PC 220 (last updated 5 February 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 220?
Your gross monthly salary for December, plus the monthly average of your variable pay. You are entitled to the premium once you have at least one month of service in the company.
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.