💰Gross monthly salary
Where to find it?
In the employment contract of each employee.
Or in the salary data available via your social secretariat.
💰Total gross annual remuneration
ℹ️ This data does not exist as such, but here is an indicative calculation method.
For each employee, gather:
Gross monthly salary
Gross monthly BIKs
Gross year-end bonus
Gross sectoral premium (example JC 200: 323.69€/year gross in 2025)
Eco-vouchers (example JC 200: 250€/year in 2025)
Meal vouchers employer contribution (if meal voucher of 8€/day, employee contribution = 1.09€/day and employer contribution = 6.91€/day)
Gift, sport & culture vouchers (annual employer contribution only)
Group insurance (the annual gross employer contribution)
💡 Indicative calculation formula for a full-time employee
Total gross annual remuneration =
Gross monthly salary × 12
+ Gross monthly BIKs × 12
+ Gross year-end bonus + Gross sectoral premium
+ Annual amount of eco-vouchers
+ meal vouchers employer contribution X 231
+ gift, sport & culture vouchers employer contribution
+ Monthly group insurance employer part X 12
Let us take the example of a full-time employee in JC 200 who has a gross monthly salary of 2500€, meal vouchers of 8€ per day and monthly BIKs of 18€, their total gross annual remuneration will be:
2500€ x 12
+ 18€ x 12
+ 2500€
+ 323.69€
+ 250€
+ 6.91€ x 231
= 34,885.84€ (example for indicative purposes only)
For more precision, the concept of gross annual remuneration is detailed in articles 1, 2 and 6 of the law of 12.04.1965 concerning the protection of the remuneration of workers
Where to find the necessary information?
In the employment contract
Or in the salary data of your employees encoded with your social secretariat
💰Flexibilisable amount (cafeteria plan)
For a plan financed by the year-end bonus, the flexibilisable amount is equal to the gross year-end bonus, increased by the employer contributions.
Gross year-end bonus:
The amount of the gross year-end bonus depends on the sector of the company. Example for JC 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 the employees, also called employer contributions, which you pay directly to the National Social Security Office (NSSO). The employer contributions vary according to the sector of your activity and amount, for the basic private sector, to 25% increased by specific sectoral elements.
💡 Indicative calculation formula
Flexibilisable amount = Gross year-end bonus × (1 + % employer contributions)
Where to find the necessary information?
Employment contract or salary slips for the year-end bonus
Your social secretariat to know the % of employer contributions applied
📌 Reminder
All the necessary information (gross salary, meal vouchers, year-end bonus, employer contributions) are standard data:
📄 in the employment contract
🗂️ On the payslips or via the salary data encoded with your social secretariat