Generally, a special payment for which there is no cause in law. – One-off payment to employees on special company occasions, such as occasional record profits, company anniversaries or holidays (Christmas allowance). – Allowance paid to particularly deserving employees as a performance bonus (efficiency bonus), but in contrast to a bonus, usually not a contractually fixed salary component (no contractual salary component). – See bonus, fringe benefit, institute compensation regulations, jubilee bonus, premium, relocation allowance, gratuity.
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