JC 200 wages and conditions: a guide for employers

You've just hired a new white-collar employee. An administrative profile, starting next Monday. And then comes the question every employer knows: what exactly do I have to pay? Which minimum wage applies? Do I have to follow a salary scale, or can I set the amount myself?

If your company falls under joint committee 200, and there's a good chance it does, that sector determines a large part of the answer. JC 200 wages, bonuses, eco-vouchers, transport costs: it's all tied to sector-level agreements you need to know as an employer. Or at least know where to find them.

This article gives you a clear overview of everything JC 200 means for your business. No legal jargon without explanation. Just concrete amounts, practical examples, and the pitfalls we regularly see employers trip over.

What exactly is joint committee 200?

Joint committee 200 is the Supplementary National Joint Committee for white-collar workers (ANPCB). The name says it all: supplementary. It's the joint committee you automatically fall under when you employ white-collar staff and your company doesn't belong to another, more specific joint committee.

In practice, JC 200 acts as a kind of safety net. Do you work in trade, services, IT, consultancy, or another business without its own sector committee? Then there's a good chance your white-collar employees fall under JC 200.

That also makes it the largest joint committee in Belgium. Hundreds of thousands of white-collar workers fall under it. And yet, at Umeris we notice that many employers aren't quite sure which obligations come with it. Understandable, because the rules are extensive.

One important distinction: JC 200 applies only to white-collar workers. Do you also employ blue-collar workers? Then they fall under a different joint committee, depending on your sector. You can read more about how joint committees work in Belgium in our guide to joint committees.

Who falls under JC 200?

All white-collar employees and managerial staff working in a company in industry, trade, services, or agriculture that doesn't fall under a specific joint committee fall under JC 200.

In concrete terms, this often means:

• IT companies and software developers
• Consultancy and advisory firms
• Marketing and communication agencies
• Trading companies without their own JC
• Service-providing businesses
• Liberal professions with salaried white-collar staff

Not sure whether your employees fall under JC 200? Check the payslip. The joint committee is listed there. Or contact your social secretariat: they can confirm it based on your Crossroads Bank for Enterprises (CBE) registration and business activities.

JC 200 wages: job classification and scales

Here it gets a bit technical. Not boring-technical, but important if you want to pay correctly.

The four classes

JC 200's salary scale is based on a job classification with four classes. Each class describes a different level of responsibility:

Class A: Operational functions These are roles with a limited number of simple, repetitive tasks. Think data entry, basic administration, or reception work following fixed procedures.

Class B: Support functions Roles that contribute to completing a larger task. For example, an accounting assistant who helps with the monthly closing, or a sales support employee who prepares quotes.

Class C: Independent functions Here it's about independently completing a full set of tasks. An accountant who manages the entire bookkeeping, or an HR officer who runs the full recruitment process.

Class D: Advisory functions The most complex class. These roles supervise and develop an entire business process. Think of an IT architect who sets out the technical strategy, or a finance director.

69 job categories

Within those four classes there are 69 reference functions. Each function is assigned to a specific category, and every category has a minimum wage attached. You'll find the full list on the Social Fund 200 website.

It sounds complicated, and honestly, it is. Determining the right category for an employee isn't always black and white. Don't just look at the job title, but above all at the tasks the person actually performs. An "office manager" in one company can be class B, in another class C.

Two salary scales

JC 200 works with two salary scales:

• Scale I: applies to employees starting at your company
• Scale II: applies from the moment an employee has been with the same employer for one year

The difference between the two scales isn't huge, but it exists. After one year of service, the minimum wage rises automatically. Keep that in mind when setting up your pay policy.

The amounts in the scales are gross monthly salaries. They depend on the class, the category, and the number of years of professional experience. Want to know what that means net? Then take a look at how to calculate gross to net.

Indexation of JC 200 wages in 2026

Every year on 1 January, JC 200 wages are indexed. The indexation follows the evolution of the health index and is set by the social partners.

On 1 January 2026, wages in JC 200 rose by 2.21%. All scales and actually paid salaries were multiplied by a coefficient of 1.0221.

What does that mean in practice? An employee who earned a gross monthly salary of 2,800 euros at the end of 2025 receives at least 2,861.88 euros gross from January 2026. Automatically, without you having to do anything, except update your payroll administration correctly.

That "updating correctly" is where things sometimes go wrong. After more than 15 years in Belgian payroll, we see that employers sometimes forget to apply the indexation to all salary components, or don't calculate it correctly. Especially with manual payroll administration, that's a risk.

You can keep track of this yourself through the publications of Social Fund 200, or you can have a payroll partner such as Umeris process the indexation automatically. That way you can be sure every employee receives the correct indexed wage.

End-of-year bonus in JC 200

The end-of-year bonus is one of the most important benefits for white-collar workers in JC 200. And also one of the topics we get the most questions about.

How much is the bonus?

The end-of-year bonus is in principle the equivalent of a full gross monthly salary. The annual bonus for 2026 amounts to 330.84 euros (the sector minimum). Many employers pay more than this minimum, namely a full thirteenth month.

Note: this is the sector minimum. Is your employee entitled to a full thirteenth month based on a company CLA (collective labour agreement) or an individual agreement? Then that higher amount applies.

Conditions for the end-of-year bonus

Not every employee is automatically entitled to the full bonus. There are conditions:

• The employee must have a white-collar employment contract
• The bonus is calculated pro rata based on the period worked
• In the event of dismissal for serious cause, the entitlement to the bonus lapses

New since the 2025-2026 sector agreement: from 1 January 2026, five days of temporary unemployment due to economic reasons or force majeure count as days worked for entitlement to the end-of-year bonus. And the seniority required in the event of voluntary resignation or termination by mutual agreement has been reduced from five to three years.

That last point is an important change. Previously, an employee with less than five years of service lost their entitlement to the end-of-year bonus if they resigned. Now that's the case after just three years. Good to know when designing your retention policy.

Eco-vouchers: mandatory in JC 200

Unlike meal vouchers, eco-vouchers are indeed mandatory at sector level in JC 200. Every employer falling under this joint committee must grant their white-collar workers eco-vouchers each year.

Amount and calculation

The maximum amount is 250 euros per employee per year. The calculation is based on the number of paid days or equivalent days (such as maternity leave or holidays) in the previous calendar year.

Do you work full-time all year? Then you receive the maximum amount. Do you work part-time, or were you not employed the whole year? Then the amount is calculated pro rata.

When are they paid?

The eco-vouchers are paid every year in June. That's a fixed moment you need to factor into your staff budget as an employer.

Conversion possible

Here's a useful option not everyone knows about: you can convert the eco-vouchers into an equivalent benefit. You have to do this before 31 October of the year they apply to, and it must be done via a company CLA or an amendment to the work rules.

Some employers choose to convert the eco-vouchers into a supplementary pension plan or another benefit. That's possible, but it requires the right procedure.

Meal vouchers: not mandatory, but popular

This is a common misconception: meal vouchers are not mandatory at sector level in JC 200. There's no sector CLA obliging you as an employer to grant meal vouchers.

That said, a great many employers in JC 200 grant them voluntarily. It's a tax-efficient benefit for both employer and employee. The employer's contribution is exempt from social security contributions and taxes (within the legal limits), and for the employee it's net purchasing power.

Want to introduce meal vouchers or increase the amount? Then you have to arrange it via a company CLA or an annex to the employment contract. The maximum amount per meal voucher is 8 euros per day worked. The employee contributes at least 1.09 euros, the rest is borne by the employer.

Want to know more about the rules and costs? Read our article on meal vouchers as an employer.

Working time and overtime

The standard working time in JC 200 is 38 hours per week. That's the weekly working time that applies unless a different arrangement has been agreed at company level.

In practice, many companies work with a system of 40 hours per week with compensation through ADV days (working-time reduction days). Concretely: your employee actually works 40 hours, but builds up two "extra" hours per week that are converted into paid leave days. Over a full year, that adds up to roughly 12 ADV days.

For overtime, the general rules of the Labour Act apply. Overtime must in principle be recovered through compensatory rest. If that's not possible, an overtime premium of 50% applies on weekdays and 100% on Sundays and public holidays.

Transport costs: new rules since 2026

The 2025-2026 sector agreement brought an important change for transport costs.

From 1 January 2026, the employer pays 100% of the price of a second-class train ticket, and that from the very first kilometre. Previously, a minimum distance applied. That threshold has now disappeared.

For private transport (own car), the employer pays a contribution equal to the price of a social train season ticket for the same distance. This is a minimum arrangement. As an employer you can of course pay more, but not less.

Do you use a company car? Then in most cases the transport cost contribution lapses, unless otherwise agreed.

Contribution to Social Fund 200

As an employer in JC 200, you contribute to Social Fund 200. This fund finances, among other things, training initiatives and social benefits for white-collar workers in the sector.

The contribution amounts to 0.23% of your white-collar workers' gross wages. This contribution has been extended for the period from 1 January 2026 to 31 December 2027 as part of the 2025-2026 sector agreement.

It may sound like a small percentage, but on an annual basis and across your entire workforce it adds up. Factor it in when calculating your total labour cost. Want a full picture of what an employee really costs you? Then read our article on how to calculate labour cost.

Training and development

JC 200 also imposes obligations around training. Employers must invest in the development of their white-collar workers. Social Fund 200 provides support for this, including through training bonuses and sector training initiatives.

The concrete training effort expected of you depends on the size of your company. Larger companies have more obligations than smaller ones. The Social Fund can help you meet these obligations and sometimes offers reimbursement of training costs.

Common pitfalls with JC 200

After years of working with employers who fall under JC 200, we keep seeing the same mistakes. An overview of the five most common:

Wrong job classification The employee is placed in too low or too high a class. This leads to too little or too much pay. The solution: look at the tasks, not the job title.

Indexation forgotten or miscalculated This mainly goes wrong with manual payroll administration. The indexation must be applied correctly on 1 January to all salary components.

Eco-vouchers not granted Some employers don't know that eco-vouchers are mandatory in JC 200 and fail to grant them. That's a breach of the sector CLA.

End-of-year bonus miscalculated With the new rules on seniority and temporary unemployment, it's extra important to get the calculation right.

Transport costs underestimated The 100% arrangement for train costs from the first kilometre is new. Check whether your salary package meets this requirement.

Many of these employers we support at Umeris could have avoided these mistakes with a correct sector setup in their payroll system. A system that automatically applies the right scales, indexations, and bonuses saves you not only time but also potential fines.

Sector agreement 2025-2026: what changed?

On 18 December 2025, the social partners reached a new sector agreement for JC 200. The main changes at a glance:

• Wage indexation of 2.21% on 1 January 2026
• Five days of temporary unemployment count towards entitlement to the end-of-year bonus
• Seniority requirement for voluntary resignation reduced from five to three years
• Full reimbursement of second-class train costs from the first kilometre
• Extension of the Social Fund contribution (0.23%) until the end of 2027

These aren't minor changes. Especially the adjusted rules on the end-of-year bonus and transport costs have a direct impact on your staff budget.

In short

JC 200 is the largest joint committee in Belgium, and there's a good chance your white-collar employees fall under it. JC 200 wages are determined by a job classification with four classes and 69 categories, indexed annually on 1 January.

As an employer, you have to account for the end-of-year bonus, mandatory eco-vouchers, the correct transport cost arrangement, and the contribution to the Social Fund. The 2025-2026 sector agreement introduced a series of changes on top of that.

Is it complex? Yes. But with the right information and the right tools, it doesn't have to be a nightmare.

Frequently asked questions

Is JC 200 the same as the ANPCB? Yes. JC 200 officially stands for the Supplementary National Joint Committee for white-collar workers. You'll also see the abbreviation APCB or ANPCB. They all refer to the same joint committee.

When are JC 200 wages indexed? Every year on 1 January. In 2026, the indexation was 2.21%. The indexation percentage is set each year based on the health index.

Are meal vouchers mandatory in JC 200? No. There's no sector obligation. In JC 200, meal vouchers are a voluntary extra-legal benefit that you can grant as an employer via a company CLA or an annex to the employment contract.

How much are the eco-vouchers in JC 200? A maximum of 250 euros per employee per year. They're calculated based on the days worked and equivalent days in the previous year, and paid in June.

How do I determine the right job class for my employee? Look at the tasks the employee actually performs, not the job title. The sector job classification on the Social Fund 200 website contains 69 reference functions you can use as a guide. When in doubt, your social secretariat or payroll partner can help you.

What changed with the 2025-2026 sector agreement? The main changes: wage indexation of 2.21%, five days of temporary unemployment count towards the end-of-year bonus, the seniority requirement for voluntary resignation reduced from five to three years, and full reimbursement of train costs from the first kilometre.

---

How Recruit helps you with this

No desire to puzzle over NSSO percentages and salary scales yourself? We get it.

With Recruit:

• Contracts in under 60 seconds: create trial and temp contracts without hassle
• Automatic salary calculation: correct pay in line with current legislation and your joint committee
• Dimona and social documents: we handle all declarations, you focus on your business
• 24/7 personal support: always a dedicated contact who knows your company
• No fixed monthly costs: pay only for what you use

Try Recruit or contact our HR experts for tailored advice.

---

The information in this article is purely informative and does not replace professional legal or accounting advice. Labour legislation changes regularly. Always consult the current legislation or contact an HR expert for advice tailored to your situation. The rules may differ per joint committee and sector. Amounts and percentages are based on the information available for 2026 and may change with new indexations or sector agreements.