Performance Company prize (PdR)

The Performance Company Prize (PdR) is awarded based on the overall performance of the company.

In the case of Agile Lab, performance depends on two key components:

EBITDA (Consulting)
EBITDA is defined as: Total revenue – Total costs.
This means that the company bonus is influenced not only by revenue growth, but also by the overall cost structure, which mainly includes investments.
Product Licenses (Witboost)

Who is eligible for the Performance Company Prize?

The Performance Company Prize (PdR) applies to employees who, as of December 31, meet all of the following criteria:

Ladder Level ≥ 2 in their respective Ladders
Belonging to employment category EMP1
Permanent employment contract

Employees classified as Ladder Level 1 in their respective Ladders are subject to a separate scheme and are entitled to a fixed amount, regardless of their RAL.

What if I was hired during the year?

If the hiring date is on or before August 31, the bonus accrues proportionally to the months actually worked, in accordance with contractual rules.

Within the eligibility period:

If the employee is hired between the 1st and the 14th of the month, entitlement starts from the same month.
If the employee is hired from the 15th of the month onward, entitlement starts from the following month.
Example: if hired on March 15, the employee will be entitled to 9/12 of the PdR amount.

If the hiring date is after August 31, no PdR is accrued for that year.

What happens if I resign?

If employment ends before the PdR is paid, the right to receive the bonus for the reference year is forfeited.

In order to be entitled to payment, the official resignation date (mandatory INPS communication) must be after the PdR payment date.

What if I moved from Ladder Level 1 to Ladder Level 2 during the year?

In this case, the PdR is calculated proportionally based on the months spent in each ladder level.

Specifically:

For the months spent at Ladder Level 1, the employee accrues the fixed PdR portion, prorated to the months of permanence.
For the months spent at Ladder Level ≥ 2, the employee accrues the variable PdR, calculated as a percentage of the RAL and prorated accordingly.

Example:
If an employee spent 3 months at Ladder Level 1 and 9 months at Ladder Level ≥ 2, the PdR will consist of:

3/12 of the fixed amount for Ladder Level 1
9/12 of the PdR percentage applied to the employee’s RAL

What is the bonus amount?

Ladder Level ≥ 2 → Variable bonus calculated as a percentage of the Gross Annual Salary (RAL).
Ladder Level 1 → Fixed bonus, not related to RAL, equal for all employees in Ladder Level 1 and defined annually by the company.

The percentage applied to Ladder Level ≥ 2 depends on the achievement of company objectives.

How is the PdR calculated for Ladder Level ≥ 2?

The bonus is linked to two independent company performance indicators:

EBITDA (weight: 70%)
Witboost License Revenues (weight: 30%)

Each indicator is independent and contributes proportionally to the final bonus percentage based on its assigned weight.

For each indicator, three performance levels are defined:

Minimum
On Target
Over Target

The overall PdR percentage varies according to the combination of results achieved:

Minimum level achieved on both indicators → 6.5% of RAL
On Target achieved on both indicators → 7.7% of RAL
Over Target achieved on both indicators → 8.1% of RAL (maximum theoretical percentage)

If one indicator reaches a different level than the other, the final percentage is calculated proportionally, based on the 70% / 30% weighting.

If the Minimum level is not achieved for an indicator, the corresponding portion of the bonus does not accrue.

What if one indicator is above target and the other is not?

Since the two indicators are independent, the final bonus percentage is calculated proportionally and weighted:

EBITDA performance impacts 70% of the final percentage
License revenue performance impacts 30%

As a result, the final PdR percentage will range between 6.5% and 8.1%, depending on the combination of results achieved.

Is the PdR guaranteed?

The bonus becomes final once the financial statements for the reference year are approved, which normally takes place by March of the following year.

When is the PdR paid?

The PdR is paid in two installments:

50% with the April payroll
50% with the May payroll

Is the PdR taxed?

The PdR falls under the tax relief regime provided by current legislation, within the limits established by law. The applicable tax rate will be the one in force at the time of payment.

PdR