Opti Plans

A win-win solution

Optimization of variable pay through option plans

The pay-out of classic bonuses is heavily taxed in Belgium. The story is quite different if you choose for options instead of cash because options are not subject to social security contributions. ​

The company will buy these options from Optiniti and grant them to its employees free of charge. After acceptation after the blocking period, beneficiaries can sell their options in order to receive the cash on their bank account.

Short Term Options (warrants)

Short-term options or warrants give beneficiaries the right (not the obligation) to buy an underlying share at a predefined price (strike price) for a certain period of time (10 years). This type of options has a limited blocking period of 8 hours.

A short-term option or warrant is an optimization in terms of social security contributions. It has a short blocking period of 1 day. This means that short-term options can be sold quite quickly. 

There is no obligation to sell.

  • Limited market risk
  • Optimization in terms of social security contributions

Download our 2-pagers here (NL) - (FR / EN) 

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Long Term Options

Long-term options give beneficiaries the right (not the obligation) to buy an underlying share at a predefined price (strike price) for a certain period of time (10 years). This type of options has a blocking period of 1 year.

A long-term option plan, on the contrary, is not only an optimization in terms of social security contributions but also in terms of witholding tax since a lower Benefit in Kind will be taken into account, resulting in a lower tax amount to be paid.

  • Market risk for 1 year
  • Optimisation in terms of social security contributions
  • Optimisation in terms of witholding tax


Cash Bonus

  • No market risk
  • Social security contributions are applicable
  • Witholding tax 53.5%

Short Term Options

  • Market risk of minimum 8 hours
  • No social security contributions
  • 53.5% tax on Benefit in Kind

Long Term Options

  • Market risk of minimum 1 year
  • No social security contributions
  • 53.5% tax on lowered Benefit in Kind

The result? A higher net amount for beneficiaries.

Optiniti is ready to start optimizing the variable compensation of your employees.

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