Bonusbedrag

Bonusbedrag is a Dutch term that refers to the monetary amount designated as a bonus, separate from an employee’s base salary or guaranteed compensation. It is commonly used in employment contracts, incentive plans, and customer or loyalty programs to recognize performance, tenure, or specific achievements.

In practice, the bonusbedrag can be fixed or variable. It may be awarded for meeting predefined targets (such as sales quotas or project milestones), for exceptional performance, or as a discretionary reward decided by an employer. Some bonuses are contractual and guaranteed, while others are contingent on company results or individual performance and may be subject to vesting conditions or clawback provisions if certain criteria are not maintained.

Tax and accounting considerations apply to the bonusbedrag. In many jurisdictions, including the Netherlands, bonuses are treated as part of wage income and are subject to payroll taxes and social security contributions. From an accounting perspective, bonuses are recorded as personnel or compensation expenses and may affect budgeting and financial reporting.

Examples include a “bonusbedrag” of a fixed amount added to a monthly paycheck, a one-off sign-on bonus, or a performance bonus paid after successfully completing a project. Related concepts include eindrejaarsbonus (end-of-year bonus), discretionary vs non-discretionary bonuses, and retention bonuses.