The wage norm for 2025–2026 stands at 0%. For most employers, a classic salary increase above automatic indexation is simply off the table. Yet employees still expect a competitive package.
Giving more net pay without increasing gross salary costs: that is the essence of alternative pay. And it is far more accessible than many employers realise, including for small businesses.
This article covers all the concrete options, based on our webinar of 26 May 2026. From quick wins you can put in place tomorrow to strategic long-term choices. Plus answers to the most-asked questions from the chat.
Why optimising your pay policy matters right now
The labour market is under pressure. Talent is scarce, and employees evaluate the full package: flexibility, mobility, wellbeing, and extralegal benefits. Competing on base salary alone is no longer enough.
A gross pay increase of €100 costs you as an employer roughly €160. The employee keeps only €40 to €50 of that net. With alternative pay, you use the same budget more efficiently: more net for the employee, less waste for you. And most mechanisms fall outside the wage norm.
The concrete options for alternative pay in 2026
Meal vouchers
Meal vouchers remain one of the most cost-efficient extralegal benefits. From 1 January 2026, the maximum face value is €10 per voucher. The employer’s contribution is capped at €8.91; the employee contributes a minimum of €1.09.
Important: the increased tax deductibility of €4 per voucher only applies if you order the maximum face value of €10. Below that, the deductibility drops to €2 per voucher.
Wage bonus (CBA 90)
The wage bonus is one of the most tax-efficient instruments available. Employees pay no withholding tax on it. You receive a tax deduction.
For 2026, the maximum amount is €4,255 gross. By comparison, the same amount as a standard gross bonus leaves the employee with only €2,034 net. A wage bonus gives that same employee €3,698 net, more than 80% more.
Key conditions:
- the target group must be objective and include at least 2 employees
- the objective must be measurable, verifiable, and not obviously certain
- the reference period is at least 3 months
- the plan must be filed before one third of the reference period has elapsed
- the wage bonus is not an acquired right and can never replace existing pay
Profit-sharing bonus
The profit-sharing bonus is only possible when your company records a profit. It applies to all employees, not to self-employed directors, and requires very little formality. A resolution at the general meeting is sufficient.
The tax rate is 7% corporate tax plus 13.07% social security contributions. On a gross of €4,255, the employee keeps roughly €3,440 net, still considerably more than a standard bonus.
Company bicycle leasing
Bicycle leasing is currently the most popular option in practice. Straightforward to set up, highly visible as a benefit, and fully exempt from social security contributions and taxes, provided the employee uses the bicycle regularly for their commute.
Tip: ask the employee to sign a sworn declaration. This gives you the necessary protection with the social security authorities and the tax administration.
Cafeteria plan
A cafeteria plan is a flexible pay system that lets you personalise part of total remuneration through several possible funding sources (year-end bonus, gross salary, exceptional bonuses…).
Within a framework defined by the employer, the budget can be converted into benefits tailored to the employee’s needs: bicycle leasing, multimedia devices, pension savings, holiday days, warrants, insurance extensions…
See how the Monizze cafeteria plan works
Mobility budget
The mobility budget allows employees entitled to a company car to exchange their car budget for sustainable alternatives. It has three pillars: an environmentally friendly company car (pillar 1), sustainable alternatives such as public transport or cycling (pillar 2), and a cash balance (pillar 3).
Legislative status: a preliminary bill proposes making the mobility budget mandatory for employers who provide company cars, expected from 2027. This has not yet been enacted into law. Monitor updates at mobiliteitsbudget.be.
Everything about the mobility budget at Monizze
What you can do tomorrow
Not every benefit requires months of preparation. These quick wins have a low implementation threshold and an immediate impact:
- increase meal vouchers to the maximum face value of €10 per voucher
- introduce bicycle leasing with a straightforward bicycle policy
- grant a home-working allowance (flat rate up to €160.99/month)
- add hospitalisation insurance to the pay package
- set up a CBA 90 wage bonus plan for an objective target group
- offer extra holiday days via salary exchange in a cafeteria plan
Questions from the webinar, answered
During our webinar on 26 May 2026, participants raised many practical questions about alternative pay. The answers are below. Want to watch the webinar itself? The full recording is available here.
With the €2 increase in meal vouchers, is the tax benefit fully retained by the employer?
Not quite. Tax deductibility reduces your taxable profit, but the additional tax benefit amounts to only 25% of those €2, so €0.50. The key point lies in the difference between deductibility as a cost and the actual tax saving.
Was the meal voucher increase mandatory for all employees?
It depends on your sector. Some sectors have already incorporated part of the increase through their sectoral agreement. Whether this applies to your situation depends on the joint committee (JC) under which you fall as an employer. Check this with your social secretariat.
Can a wage bonus be limited to a small group of sales staff?
Yes, it is possible. A wage bonus can apply to an objective group within the sales team, provided it covers at least 2 people who are objectively distinct from the rest. For example: by job level (all senior sales staff) or by sales team (the export team, etc.).
Can the wage bonus be restricted to employees still in service at the end of the financial year?
The wage bonus has its own entitlement conditions. If the bonus plan runs alongside the financial year, only employees who were in service for the full reference period, or at least half of it, will receive a bonus at the end of the period. Employees who leave of their own accord during the reference period forfeit their entitlement to the bonus amount.
Voluntary overtime and the cafeteria plan: how does that work?
Voluntary overtime does not constitute a sustainable basis for budget creation within a cafeteria plan.
Is a cafeteria plan a good option for a small business with three employees?
A cafeteria plan can certainly be a good option, even for a small business. It is worth gauging employee interest in the available options before introducing it. Regardless of company size, using the year-end bonus via the plan can already generate more purchasing power, provided the sector allows it to be converted into an equivalent benefit.
Can the wage bonus vary per employee based on seniority?
Yes. Within a wage bonus plan, seniority can certainly serve as an objective factor for differentiating the bonus amount per employee.
Alternative pay is for everyone
Alternative pay is no longer reserved for large companies. As an SME, you can start today with concrete options that are tax-efficient and fully within the legal framework. More net pay for your employees, without letting salary costs spiral.
