Calculate your end-of-year premium 2026: gross, pro rata and net
Enter your gross salary and the months you worked. You see your gross premium and what remains after social security and withholding tax, calculated with the official 2026 scale for exceptional remuneration.
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→
How your end-of-year premium is calculated
- Gross: in the most common arrangement the premium is one gross monthly salary for a fully worked year. If you worked part of the year, you get one twelfth per month worked.
- Social security: 13.07% is deducted from the gross premium, just as from your ordinary pay.
- Withholding tax: on what remains your employer withholds a fixed percentage. That percentage depends on your taxable annual salary (your monthly salary after social security, times twelve) and is listed in the scale below. It is higher than the withholding on your ordinary pay, which is why the net amount disappoints.
- The withholding is an advance. The final tax follows with your assessment, where the premium is settled together with the rest of your annual income.
Worked examples for a full year
White-collar employee without dependent children, full year worked. Calculated with the same formula as the calculator.
| Gross monthly salary | Gross premium | Social security | Withholding | Net |
|---|---|---|---|---|
| €2,800 | €2,800.00 | €365.96 | €982.87 (40,38%) | €1,451.17 |
| €3,400 | €3,400.00 | €444.38 | €1,372.59 (46,44%) | €1,583.03 |
| €4,500 | €4,500.00 | €588.15 | €2,013.82 (51,48%) | €1,898.03 |
| €6,000 | €6,000.00 | €784.20 | €2,790.45 (53,50%) | €2,425.35 |
Withholding tax scale for the end-of-year premium 2026
Valid from 1 January 2026 for exceptional remuneration such as end-of-year premiums, gratuities and bonuses. If you have dependent children, a reduction or exemption applies below certain salary limits.
| Taxable annual salary | Withholding |
|---|---|
| up to €10,675.00 | 0,00% |
| up to €13,660.00 | 23,22% |
| up to €17,375.00 | 25,23% |
| up to €20,840.00 | 30,28% |
| up to €23,580.00 | 35,33% |
| up to €26,340.00 | 38,36% |
| up to €31,830.00 | 40,38% |
| up to €34,640.00 | 43,41% |
| up to €45,860.00 | 46,44% |
| up to €59,900.00 | 51,48% |
| above €59,900.00 | 53,50% |
Source: Securex Lex4You, Bijlage III KB/WIB 92 (checked on 1 October 2026)
The rules in joint committee 200
The end-of-year premium is not required by law: your entitlement comes from your joint committee's collective agreement, a company agreement or your contract. In committee 200, the largest committee for white-collar staff, these rules apply:
- You need at least six months of seniority at the moment of payment.
- The premium is a full monthly salary; for an incomplete year it is in proportion to the months worked.
- If your employer dismisses you (not for serious cause), you keep the premium pro rata. The same goes after a fixed-term contract of at least six months and on retirement.
- If you resign yourself or part ways by mutual agreement, since 1 January 2026 you are entitled to a pro rata from three years of seniority. Until the end of 2025 that was five years.
- Certain absences, such as maternity leave and a limited period of illness, count as worked. The collective agreement sets the limits.
Source: Acerta, Prato (checked on 1 October 2026)
Other sectors
Every joint committee has its own formula: sometimes a percentage of your annual pay, sometimes a fixed amount or a payment through a sector fund, and with different conditions for seniority and departure. The calculator uses the most common arrangement of one monthly salary. So always check your sector agreement or ask your payroll provider or union. The minimum wages per committee are here:
What exactly is the end-of-year premium? Read the explanation in the knowledge base →
Frequently asked questions
Is an end-of-year premium mandatory?
Not by law. You are entitled to it if your sector's collective agreement, a company agreement, your employment contract or an established practice in the company grants it. That is the case in most sectors.
Why do I only keep about half net?
Because after 13.07% social security the withholding tax for exceptional remuneration is deducted. In 2026 that scale rises to 53.50% and it is higher than the withholding on your ordinary monthly pay.
Do I get an end-of-year premium if I resign?
That depends on your sector. In committee 200 you have been entitled to a pro rata since 1 January 2026 if you have at least three years of seniority; before that it was five years.
When is the end-of-year premium paid?
Usually in December, sometimes already in November. Your sector's collective agreement or your company agreement sets the moment.
I started this year. Am I entitled to a premium?
Usually pro rata for the months worked, provided you reach the minimum seniority. In committee 200 that is six months at the moment of payment.