Employee no longer employed, bonus still payable?!

Employment Law

9 July 2025

Employee no longer employed, bonus still payable?!

Stelt u zich eens voor: u werkt al jaren met dezelfde zelfstandige. Hij stuurt facturen, factureert btw en heeft een eigen kvk-nummer. Toch krijgt u in 2026 ineens vragen van de Belastingdienst over de aard van uw samenwerking. Hoe heeft het zo ver kunnen komen?

In a recent ruling, a former employee was still awarded a bonus, even though he was no longer employed by the time it was due to be paid out.[1] An important signal for employers: if you pay out bonuses, make sure the conditions are clear and known in advance.

What happened?

An employee had given notice of termination of his employment contract on 29 May 2024, effective 1 July 2024. During a staff meeting on 3 June 2024, the CEO announced that all employees would receive a bonus of one month’s salary as thanks for their contribution to a successful transaction. Payment would follow completion of that transaction, presumably in August. The employee, who left the company in July, did not receive this bonus and took the matter to court.

What did the court decide?

The subdistrict court ruled in favour of the employee. According to the court, the bonus announcement was a clear, unconditional commitment. The employer had not mentioned any concrete conditions, such as the requirement that the employee still be employed at the time of payment. Nor did the announcement refer to a staff handbook or other scheme setting out such conditions.

The court held that the bonus commitment was intended as recognition for services rendered, including in the past, and that the employee was justified in relying on this commitment. The court further noted that the conditions the employer cited afterwards were insufficiently clear and concrete. The employer was therefore ordered to pay the bonus (€5,970.91 gross), statutory interest, collection costs, and to provide a correct payslip.

What can employers learn from this?

This ruling shows that a well-intentioned announcement can quickly be regarded as a binding commitment. Do you want to attach conditions to a bonus (such as still being employed at the time of payment)? Then make sure you:

Formulate those conditions clearly and in writing;
Communicate them well in advance and unambiguously;
Where relevant, include them in a staff handbook that forms part of the employment contract.

Otherwise, a small ambiguity can cost you thousands of euros.

Do you have questions about remuneration policy or other employment law matters? Feel free to contact us. Prevention is better than litigation!

[1] https://recht.nl/rechtspraak/uitspraak/?ecli=ECLI:NL:RBMNE:2025:2970

De afgelopen jaren stonden in het teken van de Wet VBAR, het wetsvoorstel dat een einde moest maken aan onduidelijkheid over de zzp’er. Het kabinet heeft delen van dat voorstel inmiddels geschrapt. Op het eerste gezicht is dat goed nieuws: minder regels, minder administratieve last. Maar in de praktijk blijven dezelfde toetsen overeind.

“De inhoud van de samenwerking is leidend, niet wat er op papier staat.”

De Belastingdienst handhaaft sinds 1 januari 2025 weer actief op schijnzelfstandigheid. En recente uitspraken van de Hoge Raad bevestigen dat rechters strikt toetsen of er sprake is van ondergeschiktheid en gezagsverhouding.

Voor uw praktijk betekent dit drie dingen. Een: leg de samenwerking duidelijk vast, met aandacht voor de inhoud. Twee: voorkom dat een zzp’er feitelijk werkt als werknemer. Drie: wees voorbereid op een controle, en weet hoe u de relatie kunt herzien als dat moet.

Heeft u vragen over uw concrete situatie? Wij sparren dagelijks met opdrachtgevers over hun zzp-relaties. Vraag een offerte op of bekijk onze Legal Safe abonnementen.