Frontpage / Amount of earnings-related allowance / Performance rewards, bonuses and other performance-based compensation
Performance rewards and bonuses that are earned over a period longer than one month are calculated based on when they are earned. If you are paid a performance reward, bonus or other performance-based compensation earned over a period longer than one month, the income is distributed and allocated to the calendar months during which the income or bonus was earned.
Example
A bonus earned in 2025 will be paid in January 2026. On 15 January 2026, you will be paid a bonus of €10,000 earned for the year 2025, i.e. for a period longer than a month. The income is spread over January to December 2025.
Performance rewards and bonuses earned over a period of up to one month will be calculated according to the payment date. Accordingly, the performance reward affects the salary on which the daily allowance is based, in the calendar month in which it was paid. The time at which the bonus is earned is irrelevant.
Example
A bonus earned in January 2025 is paid in February 2026. On 15 February 2026, you are paid a bonus of €1000, which has been earned during a period no longer than one month. The pay is calculated as income for February.
Performance rewards and bonuses are only taken into account to the extent that they relate to the period on which your allowance calculation is based: Period on which your allowance calculation is based
Example 1
The amount of your allowance is calculated based on the period 1 October 2024 to 30 September 2025. On 15 February 2026, you are paid a performance reward of €3000 which accrued during the period 1 January to 31 December 2025 (earned over a period of more than one month). The calculation of daily allowance takes into account the performance-based compensation during the earnings period from 1 January to 30 September 2025, i.e. €2250 (3000 / 12 x 9).
Example 2
The amount of your allowance is calculated based on the period 1 October 2024 to 30 September 2025. On 15 February 2026, you are paid a performance reward of €3000, which accrued during the period 1 September to 30 September 2025 (earned over a period of no more than one month). The daily allowance calculation for the period 1 October 2024 to 30 September 2025 does not take performance-based compensation into account at all since the performance-based compensation has been paid outside the calculation period and it has been earned for a maximum period of one month.