A referral bonus should be classified as employment income when only individuals employed under an employment contract are allowed to recommend candidates for work, even if recruitment does not fall within their official duties. For such a bonus to be considered employment income, it is sufficient that only employees of the organiser of the referral programme are eligible to receive it. These conclusions arise from an individual interpretation issued by the Director of the National Tax Information on 19 December 2024 (ref. 0115-KDIT1.4011.631.2024.1.MST).

However, if the referral programme is open to individuals who are not employees (e.g. contractors or the self-employed), the bonus will not automatically be deemed employment income.

If such a bonus is received by a person whose tasks or duties include recruiting new employees, this payment will constitute income under the agreement that binds them to the organiser of the programme (e.g. a contract of mandate or other civil law agreement).

In other cases, it should be recognised as income from other sources, within the meaning of the Personal Income Tax Act.

Find more articles in PRO HR July 2025.