The bonus plan: sustainable and tax-efficient remuneration - AG Employee Benefits
Bonus plan is sustainable and fiscally attractive

Published on 24/04/2024


Sustainable and tax-efficient remuneration with a bonus plan


A bonus is always a nice windfall for your employees, and important for their motivation and commitment. Many companies realise this: according to payroll administrator Acerta, the average bonus amount for white-collar workers reached a record high of €6,000 in 2023. Still, finding the perfect bonus policy that is both financially viable for your company and sustainable and as beneficial as possible for your employees remains a challenge. Have you thought about a bonus pension plan?

Bonus plan benefits in a nutshell​

A bonus pension plan beats other bonus systems, such as cash bonus and warrants, in just about every area:

The highest net allowance: your employee retains almost three quarters.

Cost-effective: you pay only 13.3% in employer contributions instead of 25%.

Flexible: you choose the plan that best fits your overall remuneration policy.

Sustainable: not a fleeting bonus, but a nice addition to the statutory pension. ​

​Fiscally advantageous​

The cash bonus lost popularity in 2023. This is not surprising: on average, only a third of what you pay out gross remains net. It is different for the bonus pension plan, the m​ost fiscally ​interesting system. Your employee will keep about three-quarters net of the amount you award as a bonus.​

Investing in the 'retirement power' of your employees 

The money from a cash bonus is often spent very quickly and forgotten. The same goes for that other individual bonus form, the warrants, which are sold again almost as soon as they are received. Moreover, the future of this reward system is uncertain. Indeed, the current government's reform plans included the proposal to curb the use of these warrants. In response, some of our clients have already converted their warrant plans into bonus pension plans. Because with a bonus plan, you pay all or part of the variable remuneration into a group insurance scheme. In this way, it is a long-term investment that, once your employee has retired, provides permanent extra purchasing power

Also available before retirement 

A bonus plan is for the long term. We should not be flippant about it; for employees, the benefit is often less tangible as a result. In the MyAG Employee Benefits app, however, we make it visible and concrete. In fact, your employee can simulate in the app how much the bonus you pay into his group insurance w​ill give him net​ when he retires.

Moreover, with a bonus plan, your employee has the option of withdrawing an advance on their supplementary pension reserves to purchase or renovate a home. Rest assured that at such a time, your efforts will be doubly appreciated. 

​Easy to fit into your remuneration policy​

A bonus plan is flexible. You determine the type of premium, select which employee categories you want to reward, and adjust the plan according to age or years of service. Moreover, you have the option to invest the premiums in branch 21, branch 23 or a combination of both. That way, you can perfectly align the bonus plan with your overall remuneration policy, and even combine it with other bonus systems. Our digital tool AG EB Online guarantees you smooth data exchange and administrative efficiency. 

​​A formula to suit your business

​​Do you already reward your employees with group insurance and want to set up a bonus plan? AG helps you switch to the formula that best suits your business:

​An ​ innovative formula with sta​ble financing​ that gives you peace of mind.

A balanced formula where you remain in control of the amount and return you grant your employees. Moreover, you decide what happens to the reserves if they are higher than expected.

A flexible formula​ where you give your employees the freedom to make their own choices within a framework that you define in advance. 


Are you convinced of the benefits of a bonus pension plan and would like advice? Your AG advisor will be happy to discuss it with you.​

Make an appointment​​