CP200 (Commission Paritaire 200, Joint Committee 200) is the largest Belgian sector committee and the default framework for white collar employees in IT and professional services. It guarantees a double holiday pay and a 13th month bonus on top of your gross salary.
What is CP200?
CP200 sets minimum wage scales and benefits for over 500,000 employees in Belgium. Under BSH umbrella payroll your contract falls under CP200, which means you automatically benefit from its rules.
Double holiday pay
Calculated as gross monthly salary × 0.92 × 15.38%, paid in May or June. It is taxed at a reduced IPP rate of approximately 16.66% (vs around 50% on regular salary), so the net impact is significant.
13th month bonus
Equal to one full gross monthly salary, typically paid in November or December. It is taxed at the standard IPP rate, but it remains a meaningful annual boost.
| Item | Amount |
|---|---|
| 13th month gross | €5,500 |
| Employee ONSS (13.07%) | − €719 |
| IPP (at average rate) | − €1,420 |
| Net 13th month | ~€3,361 |
Note
How BSH provisions it
BSH provisions both the double holiday pay and the 13th month monthly inside your invoiced revenue. You never carry the cash flow risk, and the bonuses simply land in your account when due.
Why this matters
Annual equivalent example
At €5,500 gross per month, the annual CP200 net equivalent is approximately €44,342 (12 monthly nets plus €649 holiday pay plus €3,361 13th month), translating into materially higher net than 12 nominal months without the bonuses.