📌 1. Monthly Gross Salary
Where to find it?
In each employee’s employment contract.
Or in the salary data available through your payroll service.
📌 2. Total Annual Gross Compensation
ℹ️ This data does not exist as a single figure, but here is an indicative calculation method. For each employee, gather:
Monthly gross salary
Monthly gross benefits in kind (BIK)
Gross year-end bonus
Gross sectoral bonus (e.g., CP 200: €323.69/year gross in 2025)
Eco-vouchers (e.g., CP 200: €250/year in 2025)
Meal vouchers – employer contribution (if €8/day voucher, employee contribution = €1.09/day, employer contribution = €6.91/day)
Gift, sports & culture vouchers (employer annual contribution only)
Group insurance (annual gross employer contribution)
💡 Indicative calculation formula for a full-time employee:
Total Annual Gross Compensation = (Monthly gross salary × 12) + (Monthly BIK × 12) + Gross year-end bonus + Gross sectoral bonus + Annual eco-vouchers + (Employer contribution meal vouchers × 231) + Employer contribution gift/sports/culture vouchers + (Monthly employer group insurance × 12)
Example:
A full-time employee in CP 200 with a monthly gross salary of €2,500, €8/day meal vouchers, and €18/month BIK:
2,500 × 12 + 18 × 12 + 2,500 + 323.69 + 250 + 6.91 × 231 = €34,885.84
(Example for illustrative purposes only)
For more accuracy, the concept of annual gross compensation is detailed in Articles 1, 2, and 6 of the law of 12/04/1965 regarding the protection of workers’ remuneration.
Where to find the necessary information?
In the employment contract
Or in the salary data recorded for your employees with your payroll service
📌 3. Flexible Amount (Cafeteria Plan)
ℹ️ For a plan financed by the year-end bonus, the flexible amount equals the gross year-end bonus plus employer social security contributions.
Gross Year-End Bonus:
The amount of the gross year-end bonus depends on the company’s sector.
Example for CP 200: The gross year-end bonus corresponds to 1 month of gross salary.
Employer Contributions:
As an employer, you pay social security contributions on the gross salary paid to employees, also called employer contributions, which are paid directly to the National Social Security Office (ONSS).
Employer contributions vary depending on your sector and, for the basic private sector, amount to 25% plus sector-specific elements.
💡 Indicative calculation formula:
Flexible Amount = Gross Year-End Bonus × (1 + % Employer Contributions)
Where to find the necessary information?
Employment contract or payroll slips for the year-end bonus
Your payroll service to know the applicable % of employer contributions
✅ Reminder
All necessary information (gross salary, meal vouchers, year-end bonus, employer contributions) are standard data:
📄 In the employment contract
🗂️ On payroll slips or via salary data recorded with your payroll service