Non-recurrent bonus schemes are to become taxable. Employers can set up a “collective non-recurring result linked cash bonus scheme” to grant a cash bonus of up to EUR 3,100 per year (amount applicable for income year 2013). Under the old rules, the cash bonus was fully tax and social security exempt. However, as of January 1 2013, a single contribution of 13.07% will be withheld from the gross amount of the cash bonus. The employer pays a special social security contribution of 33%.