Payroll costs
Company-specific bonuses and allowances
22 June 2026
The criteria and procedures for granting these allowances are at the employer’s discretion, subject only to the condition that they constitute part of the salary.
- General applicability or uniformity: all staff or a homogeneous category,
- Fixed or consistent: a clear and consistent amount or calculation method,
- Permanence or continuity: a pre-established frequency known to all.