PC 200 index January 2027 for employers: budgeting the 4.32% and the centenindex
The forecast for the PC 200 (joint committee 200) indexation of January 2027 stands at 4.32 percent, and for the first time the centenindex caps part of it. A worked example per pay band, the employer cost included, and what to put in your budget now.
Anyone preparing next year's payroll budget this autumn calculates differently this year. The indexation forecast for white-collar employees in committee 200 stands at 4.32 percent for 1 January 2027 (Acerta, 1 October; Liantis arrives at 4.33 percent, at the end of August SD Worx still calculated 3.76 percent), and on top of that the centenindex intervenes for the first time: for fixed full-time base pay above 4,000 euros, the first 2 percentage points of the indexation yield at most 80 euros, only the part above that counts on the full salary. For a technical team with a mix of operators, technicians and engineers that means: not one percentage on the whole payroll, but a calculation per pay band. Here is how, and how to translate it into employer cost. Want to know as an employee what this means for your own payslip? Read the explanation for employees. The minimum wages per class and experience year are in the PC 200 pay scale.
Step 1: the gross increase per employee
Below 4,000 euros base pay it is simple: gross times the index percentage. A process operator at 3,200 euros receives 138.24 euros per month extra at 4.32 percent. Above 4,000 euros you split in two: the first 2 percent is capped at 80 euros (2 percent of 4,000), and the remaining 2.32 percent is applied to the full salary. A project engineer at 4,500 euros thus gets 80 plus 104.40 is 184.40 euros instead of 194.40 euros; a production manager at 6,000 euros 80 plus 139.20 is 219.20 euros instead of 259.20 euros. Mind the threshold: it applies to fixed full-time base pay, premiums and benefits do not count. For part-timers, convert to the full-time equivalent.
Step 2: from gross to employer cost
The indexation feeds through into everything calculated on gross: double holiday pay, year-end premium, employer social security and the insurances that follow a percentage of pay. So use the same factor as for a hire: gross times 13.92 times 1.25 times 1.05. The project engineer's 184.40 euros thus becomes roughly 3,370 euros of extra employer cost per year; the operator's 138.24 euros roughly 2,530 euros. The employer cost calculator on our companies page now shows that indexation line automatically for every entered salary, with the current forecast. Do not forget shift premiums: percentage premiums rise with the indexed base pay, fixed amounts in the sector agreement follow their own indexation.
Step 3: estimating the centenindex saving honestly
The centenindex is meant to relieve employers, but the effect is smaller than the headlines suggest. For a team where half earn above 4,000 euros, it saves on average a few dozen euros gross per employee per month, and half of that still goes to the government through the special wage moderation contribution. So budget cautiously: count the full 4.32 percent as the upper limit and book the centenindex saving as a windfall, not as the baseline. And remember the forecast moves: the definitive percentage only follows from the health index of November and December.
What to fix now?
Three things. One: a budget line per pay band instead of one percentage, so that with the definitive index in January you only need to replace the percentage. Two: room on top of the index for genuine raises, because indexation is not a raise and your strongest technicians know that too; those who get nothing extra after the index are on the job boards in February. Three: a look at the composition of your packages. Net benefits such as meal vouchers at the maximum, a mobility budget or a good group insurance are not indexed and weigh more per euro of employer cost than gross pay. Unsure what a profile should cost in 2027? The salary benchmark shows the market-rate range per role, and during an intake we calculate the package together.
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Frequently asked questions
Does the centenindex also apply to our blue-collar workers in committee 111 or 116?
Yes, the measure applies across sectors and statutes, each time at the first indexation after 1 June 2026 and again in 2028. The difference is timing: committee 200 indexes in January, metal and chemicals on their own dates. The 4,000 euro threshold on fixed full-time base pay applies there too, so for most blue-collar profiles nothing changes in practice.
May we offset the indexation by giving smaller raises?
Legally, automatic indexation is separate from individual raises, and the wage norm law sets the margin for genuine increases on top of the index. Commercially it is risky: technical profiles are scarce and compare their package with the market. Those who only grant the index usually lose their best people first. Use the benchmark per role to see where your team sits relative to the market.
What is the most current PC 200 indexation forecast for 2027?
4.32 percent, according to Acerta's estimate of 1 October 2026; Liantis arrives at 4.33 percent. At the end of August SD Worx still calculated 3.76 percent, at the end of June 3.41 percent. It remains an estimate: only at the end of December is the definitive figure fixed, based on the health index of November and December. We update this page as soon as a payroll partner publishes a new estimate.
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