Payroll and Benefits Guide Belgium
Last updated: Mar 03, 2026
Contribution
| Employer Payroll Contributions | |
|
28.00%
|
Social Security (includes coverage for Sickness, Unemployment, Accident Insurance & Pension) – White Collar workers |
|
35.00%
|
Social Security (includes coverage for Sickness, Unemployment, Accident Insurance & Pension) – Blue Collar workers |
| 28.00%-35.00% |
Total Employment Cost |
| Employee Payroll Contributions | |
|
13.07%
|
(in % on gross wage at 100.00%) Social Security for white-collar workers
|
|
13.07%
|
(in % on gross wage at 108.00%) Social Security for blue-collar workers
|
| 13.07% |
Total Employee Cost |
| Employee Income Tax | |
|
25%
|
0.00 EUR – 15,820 EUR annually |
|
40%
|
15,820.01 EUR – 27,920 EUR annually |
|
45%
|
27,920.01 EUR – 48,320 EUR annually |
| 50% | 48,320.01 EUR and above annually |
| 10,910 EUR (on 2025 income) | Tax free allowance per individual, further reductions on tax withholdings are available, these include Childcare, Family reductions, reductions for other dependent relatives etc. |
Note: The applicable salary indexation for 2026 is 2.21%. The indexation will be applied in January to the gross salary of all employees. It is important to note that some employees continue to receive the 10% home office allowance. As a result of the salary increase, this allowance has increased accordingly.
Additionally, as of January 1st, it is possible to increase the employer’s contribution for meal vouchers from a maximum of 6.91 € to 8.91 € per voucher. This increase is not mandatory and applies solely at the employer’s discretion.
The base percentage for employer social security contributions will change to 26.92% in 2026.
Employer taxes
Employee taxes
Minimum Wage
General
In Belgium, there is a GMMMI, a guaranteed average minimum monthly income, and an absolute minimal income level set at national level (in the absence of a sectoral minimum wage).
The GMMMI is based on monthly wage including other salary components received over the year, e.g. year-end bonus, variable pay etc. The current GMMMI figures are:
-
For workers aged 18 years and over: The minimum wage is €2,070.48 per month.
-
For workers at least 19 years old and at least 6 months of seniority: The minimum wage is €1,759.91 per month.
-
For workers at least 20 years old and at least 12 months of seniority: The minimum wage is €1,863.43 per month.
MINIMUM WAGE (PER MONTH)
Payroll
Payroll Cycle
In Belgium, the payroll frequency is monthly for work between the first and last day of the month and is typically paid on the last day of the month.
13th Salary
A 13th salary may apply depending on the Joint Labor Committee. For those employers who pay a 13th-month bonus, it is typically paid at the end of the year. In addition, some employers also add half of a 14th month’s pay.
In the first and last year of employment, the 13th-month bonus is paid pro-rata, assuming the employee doesn’t work a full calendar year.
Authority Payments
|
Authority Payment |
Paid To |
Due Date |
Method |
|
Belgian social security contributions |
Belgian social security authorities |
The Belgian social security contributions are due on a quarterly basis. The due date is the end of the month following the concerned quarter. |
Wire |
|
Advance payments on Belgian social security contributions |
Belgian social security authorities |
The advance payments towards the Belgian social security contributions are due on a monthly basis. The due date is the 5th day following the concerned month. These advances are deducted from the quarterly balance (see above). |
Wire |
|
Belgian wage withholding taxes |
Belgian tax authorities (“Team inning BV” in Dutch) |
The Belgian wage withholding taxes are due on a monthly basis. The due date is the 15th day following the concerned month. |
Wire |
|
Belgian labor accident insurance premium |
The insurance company |
The insurance premiums are due on an annual basis. There is an advance payment (in the beginning of the year) and a settlement of the premium (at the end of the year). |
Wire |
|
Belgian external service prevention and protection at work premium |
The insurance company |
The insurance premiums are due on an annual basis. There is an advance payment (in the beginning of the year) and a settlement of the premium (at the end of the year). |
Wire |
|
Group insurance |
The insurance company or the insurance broker |
The insurance premiums are due on a monthly basis. The effective Due dates differ depending on contract between the insurance company and the employer |
Wire |
|
Health insurance (private company/optional) |
The insurance company or the insurance broker |
The insurance premiums due dates depend on the contract between the insurance company and the employer. It can be on a monthly, quarterly or yearly basis. |
Wire |
Working Hours
General
The standard working week in Belgium can be no longer than 38 hours. After 38 hours, workers must be paid overtime (this generally does not apply if the employee is a senior executive or manager). The maximum working time per week may be lower in some industry sectors based on a collective bargaining agreement. There are several statutory exceptions to this rule.
In the case of shift work, it is possible to work up to 11 hours per day (50 hours per week) and in the case of continuous work, even up to 12 hours. Under certain conditions, employers may introduce flexible working time schedules with a weekly working time exceeding 38 hours, provided that the quarterly or yearly average remains at 38 hours per week. The daily minimum working time is three hours, but statutory exceptions exist. Working hours at night, on Sundays, or during public holidays is only allowed under strict legal conditions.
Overtime
- Standard Ordinary Hours: The national standard is an average of 38 hours per week, although the effective work time can be up to 40 hours with compensatory rest days granted throughout the year to maintain the 38-hour average.3 The daily limit is typically 8 hours.
- Absolute Maximum Work Time (Legal Limit): The total working time, including overtime, generally cannot exceed 11 hours per day or 50 hours per week.
- Absolute Maximum Average (EU Directive): The absolute maximum work time (including overtime) is 48 hours per week, calculated as an average over a reference period (usually four months, or up to 12 months by CBA).
- Internal Overtime Limit: The accumulation of overtime hours that must be compensated with compensatory rest time (Time Off In Lieu) is capped at a maximum of 143 hours over the reference period (this is the “internal limit”). Once this limit is reached, the employer must grant compensatory rest days.
- Voluntary Overtime: An employee may agree in writing to work “voluntary overtime” hours, which have separate caps (e.g., typically 100 or 120 hours per year, though specific temporary measures may allow up to 360 hours).5 These hours are typically not counted toward the internal limit for compensatory rest.
- Consent: Overtime may only be worked in legally defined circumstances (e.g., extraordinary increase in workload, urgent repairs) and often requires prior approval from the Labour Inspectorate and/or the union delegation.
Mandatory Overtime Pay Rates
Overtime must be compensated either with a monetary premium or with compensatory rest time (Time Off In Lieu, or TOIL).7 Overtime supplements and compensatory rest are separate entitlements and cannot substitute for each other, except for the “voluntary overtime” system where no compensatory rest is required.
| Day/Condition | Minimum Compensation Rate (Supplement) | Total Pay Rate | Compensation Method |
| Weekdays (Normal Overtime) | +50% of the regular hourly wage. | 150% | Both the premium and compensatory rest are due. |
| Sundays or Public Holidays | +100% of the regular hourly wage. | 200% | Both the premium and compensatory rest are due. |
| Compensatory Rest | Rest must be granted at a minimum rate of 1 hour off for every 1 hour of overtime worked (paid at the normal rate). | 100% | Must be granted to ensure the average weekly working time is respected. |
Note: For overtime worked on Sunday or a Public Holiday, the employee is entitled to the 200% premium and a full compensatory rest day within the six days that follow.
Leave
Annual Leave (vacation)
Employees set up on a 5 day working week are entitled to 20 business days of annual leave. Those set up on a 6 day working week are entitled to 24 business days annual leave. Holiday is accrued based on the number of months worked during the previous calendar year (when starting a new job, a vacation certificate showing the accrued leave balance must be provided by the previous employer).
Employees are generally required to use all accrued leave within the designated 12-month period, as carryover of unused leave is typically not allowed. However, exceptions apply for employees unable to utilize their vacation days within this period due to circumstances such as work-related accidents, illnesses, maternity or paternity leave, adoption leave, prophylactic leave, or foster care leave. In these cases, employees may defer their vacation days until the end of the 24 months following the relevant vacation year.
Workers who have not accrued holiday in the previous year (i.e. due to unemployment, incapacity, suspension, or part time workers who increased working time by at least 20%) are entitled to supplemental vacation regulation of 1 week holiday after an initial period of 3 months of employment (interrupted or not) during the same calendar year for one or more employers. Regular salary will be paid during these holidays; however, this pay will be considered as an advance payment from for the double holiday pay (holiday bonus) workers are entitled to once they have accrued regular annual leave.
Paid time off
Public Holidays
Employees are entitled to remuneration for ten official public holidays. If a public holiday falls on a Sunday or on a day the employee does not usually work, the employer must grant a replacement rest day.
| Date | Day | Holiday | Notes |
|---|---|---|---|
| 1 January 2026 | Thursday | New Year’s Day | Standard holiday |
| 6 April 2026 | Monday | Easter Monday | Standard holiday |
| 1 May 2026 | Friday | International Workers’ Day (Labour Day) | Standard holiday |
| 14 May 2026 | Thursday | Ascension Day | Standard holiday |
| 25 May 2026 | Monday | Whit Monday (Pentecost Monday) | Standard holiday |
| 21 July 2026 | Tuesday | National Day | Standard holiday |
| 15 August 2026 | Saturday | Assumption Day | Standard holiday |
| 1 November 2026 | Sunday | All Saints’ Day | Standard holiday |
| 11 November 2026 | Wednesday | Armistice Day | Standard holiday |
| 25 December 2026 | Friday | Christmas Day | Standard holiday |
Sick Days
In case of illness or a personal accident, the employee continues to receive their regular salary for thirty days of which the employer pays. After 30 days, the Health Insurance Fund will pay for further leave at 60% salary. All sick leave must be certified by a medical professional and a sickness certificate issued.
Maternity Leave
A pregnant employee is entitled to 15 weeks of maternity leave with the potential to increase to 19 weeks in the case of complicated or multiple births.
Maternity leave consists of two periods: Prenatal leave and Postnatal Leave.
A mother must take a minimum of one week’s leave before the expected due date but can take up to a maximum of six weeks of leave before the due date; this is the Prenatal Leave. A mother must also take a further nine weeks of leave following the birth of a child, the Postnatal Leave.
Employees are forbidden to perform work during the seven days preceding the presumed delivery date and within the nine weeks that begin on the day of delivery. The employee may take the remaining weeks either before or after childbirth. The employee is required to notify her employer at the latest seven weeks before the expected date of delivery (or nine weeks when multiple births are expected), a medical certificate attesting to this date.
Women receive maternity benefits while on maternity leave. This benefit, paid by the social security system Health Insurance Fund, equals 82.00% of the employee’s salary for the first 30 days and then reduces to 75.00% of their regular pay (which will be capped). During this period, the employer is not obliged to make any payments to the employee.
Paternity Leave
The father is entitled to 20 days of paid paternity leave. The 20 days of paid leave can be taken separately, in a row, or split up into 40 half-days.
The leave must be taken within the first four months after the birth. During the first 3 days of absence, the employee is paid a full salary by the employer. During the following 17 days, the employee receives benefits from their public health insurance at 82% of the (capped) salary.
Parental Leave
Parental leave can be requested at any time from the end of the post-natal maternity leave and can be taken once an agreement has been reached between the employee and employer, as follows:
- A single four-month period
- Multiple periods which are broken into at least one month each
- Temporarily reducing the working hours to 80% for a maximum of 20 months. This period can also be divided up into multiples of two-month periods.
- Temporarily reducing the working hours to 50% for a maximum of eight months. This period can also be divided up into multiples of two-month periods.
- Taking off half a day per week or one full day every two weeks. This can be done for a maximum of 40 months or divided into several periods of 10 months each. However, the employer has the right to refuse this scheme.
Adoption & Foster Care Leave
An employee who takes in a child in his family as part of long-term foster care or adoption is entitled to an individual credit for parental leave of up to six weeks. This credit for six weeks is not transferable to the other adoptive parent.
Adoption and foster care leave is paid in the same way. The first three days are paid by the employer at 100% of the wage, the next day is paid by the health insurance fund. Each individual parent is entitled to six weeks of basic pay (doubles in some cases) followed by an additional period which can be split between the two parents, (6+3= 9 weeks).
Other Leave
Depending on the various Joint Labor Committees, employees may be allowed additional leave types once approved between the employer and employee.
- Family care or when assisting a seriously ill household or family members the following leaves are in place:
- All employees (employed full-time or part-time) can entirely suspend their services for 12 months maximum per patient. These interruptions must be taken each time for periods of a minimum of one month and a maximum of three months.
- All employees are entitled to reduce their benefits by 1/5 or 1/2 during 24 months maximum per patient. These benefit reduction periods must also be taken each time in periods of a minimum of one month and a maximum of three months.
- All employees employed part-time whose average weekly working hours are at least equal to ¾ of the average weekly working hours of a full-time worker can reduce his or her benefits by up to half of full-time employment for a maximum period of 24 months per patient. These benefit reduction periods must also be taken each time in periods of a minimum of one month and a maximum of three months.
- Jury Duty – Employees are entitled to paid time off to perform their jury leave duties.
- Bereavement Leave – Employees are entitled to paid leave due to a death of a family member.
- Marriage Leave – Employees are entitled to leave for the marriage of the employee or family member.
- Training days – employers with more than 20 employees, must allow workers to utilize 5 individual training days per year. Both formal training and informal training will count.
PAID MATERNITY LEAVE (DAYS)
Termination
Termination Process
The strictest form of dismissal is dismissal with notice. Employees who have been employed for at least six months have the right to know the reason for the termination.
| Salary payment interval / date | Final payment on termination | Bank account payment requirement |
|---|---|---|
| Manual workers’ pay must be at fixed intervals, at least twice a month with no more than 16 days between payments; clerical workers typically at least monthly. The pay date is either by collective agreement or contract, otherwise by default no later than the 4th working day following the period worked. | The employer must pay all outstanding remuneration without delay at end of employment; sources indicate payment at the first payday following the contract’s end at the latest. | Payment must generally be in scriptural (non-cash) form (bank transfer, cheque, etc.). Cash payment is only allowed in very specific sectoral exceptions. |
In order to terminate an employment contract in Belgium, there are 3 possible options:
1. Termination with an indemnity in lieu of notice
- Employees do not work during notice period
- Termination is effective immediate effect
- Termination process is less formal – the legal employer will have to send a termination letter to the worker via email
- Notice period is paid to the employee in the way of the severance indemnity in lieu of notice through the next available payroll (“severance indemnity”).
- This is the recommended approach and the least risky
2. Termination with a notice period during which the employee works
- Employees works during notice period
- Termination process is very formal – the legal employer will have to send a termination letter via Belgian post recorded delivery. Once the letter delivered during the working week (to employee’s home address). Notice starts running only from the following Monday.
3. Termination by mutual agreement
- Parties can also terminate the employment agreement by means of a settlement agreement. Although there is no obligation to pay anything in the framework of a settlement agreement, parties can freely determine any kind of payment. The advantage of this type of termination is that the employee also waives any claims towards the employer.
- However, it is recommended to consider a settlement payment as the employee will have to be motivated to validate his type of agreement and sign.
- Termination date can also be discussed and agreed mutually.
- Mutual termination in Belgium is not always a recommended or an easy way to terminate employment as the employee may take some time to negotiate, decide and agree on terms.
Specific protection against dismissal applies in the following circumstances:
- application for time credit leave (form of unpaid leave).
- application for maternity or paternity leave, parental leave or adoption leave.
- formulation of observations in the register in the framework of the procedure for introducing or amending the work regulations.
- being a holder of or a candidate for a political mandate; redundancy or threatened redundancy due to the introduction of new technologies.
- application for paid educational leave.
- application for leave in order to assist a person with palliative care, in order to assist a person who is suffering a serious disease or in order to take up the education of a child.
- request by a night worker to return into a daytime schedule.
- prevention consultant; lodging of a claim in relation to violence, harassment or sexual harassment or testifying in the framework of such a claim.
- lodging of a claim in relation to discrimination.
- appointment as union delegate.
- being a candidate in the election process for the appointment of employee representatives within the works council or the committee for prevention and protection at work; and serving as the data protection officer within the company.
- Other protections against dismissal can exist on an industry level.
Where protection against dismissal applies, the employer will either have to prove that the grounds of dismissal are not related to the reason why the employee is protected (eg in case of maternity leave) or will have to comply with a strict dismissal procedure before terminating the employment contract (eg in case of the contemplated dismissal of a candidate or employee representative).
When the employment contract ends, all wages that are still due must be paid without delay and are to be paid on the first payday following the date on which the employment contract ends at the very latest. (art. 11 of the Wage Protection Act).
Notice Period
In case the employee terminates the employment contract, the maximum notice period amounts to 13 weeks. This notice period applies in case an employee with at least 8 years of seniority resigns.
In case the employer terminates the employment contract, the notice periods are dependent on their length of service:
- 0-3 months service = 1 week notice
- <4 months = 3 weeks
- <5 months = 4 weeks
- <6 months = 5 weeks
- 6-9 months = 6 weeks
- 9-12 months = 7 weeks
- 12-15 months = 8 weeks
- 18-21 months = 10 weeks
- 21-24 months = 11 weeks
- 2< years = notice continues to build each year, capped at 65 weeks notice.
It is also possible to pay in lieu of notice (PILON).
It is possible to use Garden Leave, but only with the consent of the worker.
During the notice period, the worker will be able to take time off to attend training or coaching, to encourage a “transition trajectory” with the goal of a quicker return to the labor market.
As Saturday is not considered as a working day, in cases of a termination of the employment agreement with the respect of a notice period, parties can notify the other party, amongst others, by the means of a registered letter. A registered letter is only deemed to have been received on the third working day (any day except Sundays and public holidays) following the date of sending, regardless of when the employee takes note of it. Consequently, the registered letter must be sent no later than the Wednesday preceding the Monday on which the notice period begins. The registered letter must be sent on Tuesday for the notice period to start the following Monday. If the letter is sent later, the start of the notice period will be postponed for another week.
Severance Pay
The is no concept of severance pay in Belgium, instead it is replaced with and indemnity in lieu of notice, which is a compensation paid by the employer to an employee when terminating the employment contract without observing the full notice period.
Probation Period
It is not permitted to have a probation or trial period. Exceptions are in place for student hires, temporary workers, and temporary agency workers.
During the first 6 months of employment it is possible to terminate a worker without invoking a reason or motive.
Common Benefits
- Gym/Wellness allowance – approximately 50-100 EUR per month
- Hospitalization Insurance allowance – approximately 80 EUR per month
- Additional leave – a total of 25 days is common to give
- Meal vouchers – This benefit is exempt from tax up to 8 EUR/day (1.09 EUR paid by employee and 6.91 EUR by the employer)
- Additional Vacation – additional vacation days or policy e.g. granting seniority leave such as 1 additional vacation day for every 5 years seniority within the company, with a maximum of 5 days.
Immigration
Effective October 1, 2025, third-country nationals can obtain work authorization on the Brussels Region for 82 listed labour shortage professions without undergoing a labour market test.
EU nationals planning to stay in Belgium for less than three months should register with the relevant local authority upon arrival. If the period of stay is for more than three months, it will be necessary to obtain a registration certificate from your local authority.
After living in Belgium for three years, EU citizens will need to transfer their health and social security coverage to their host country to apply for permanent residency.
Citizens of non-EU countries require a visa and/or work permit.
Short-term visas are for individuals staying less than 90 days in Belgium, while long-term visas are for those residing in Belgium for more than 90 days. The latter also requires a work permit, which the prospective employer must usually apply for ideally many months in advance.
The type of employee determines conditions and procedures for the application process. Applications are to be made in correlation to the region in which an employer will be working. An application must be submitted to the Economic Migration Department at least two months before the expiry date to extend a work permit.
Remote Work
Under the law, homebased employees must be granted a monthly employer-paid, tax-free work from home allowance. This requirement applies to full time and part time employees working from home on a regular basis (at least one day per week/five days per month). The maximum tax free allowance is €157.83 per month.
Office expenses can be covered within this tax free allowance, including the use of office space, maintenance, insurance, property tax, snacks, office supplies, printer and computer equipment, utilities and additional reimbursements or provision of equipment.
The Belgian government passed legislation requiring employers with 20 or more employees to stipulate in writing the right for employees to disconnect after working hours, in either company Collective Bargaining Agreements (CBA) or in company level policies and regulations. The written rules should specify at a minimum that A general framework for the application of the right to disconnect. Guidelines for using digital tools in a way to protect employees’ resting times, their holidays, and their private/family lives.
Training and awareness plans for employees and managers on the prudent use of digital tools and the understanding of the risks associated with over connection.
VAT
General
The standard rate of VAT in Belgium is 21%.
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Questions & Answers
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Payroll and Benefits Guide
in Belgium
What’s covered in this guide:
- Employer/employee contributions
- Minimum wage
- Working hours
- Visa requirements
And more...
Public Holidays Calendar
| Date | Day | Holiday | Notes |
|---|---|---|---|
| 1 January 2026 | Thursday | New Year’s Day | Standard holiday |
| 6 April 2026 | Monday | Easter Monday | Standard holiday |
| 1 May 2026 | Friday | International Workers’ Day (Labour Day) | Standard holiday |
| 14 May 2026 | Thursday | Ascension Day | Standard holiday |
| 25 May 2026 | Monday | Whit Monday (Pentecost Monday) | Standard holiday |
| 21 July 2026 | Tuesday | National Day | Standard holiday |
| 15 August 2026 | Saturday | Assumption Day | Standard holiday |
| 1 November 2026 | Sunday | All Saints’ Day | Standard holiday |
| 11 November 2026 | Wednesday | Armistice Day | Standard holiday |
| 25 December 2026 | Friday | Christmas Day | Standard holiday |
What is the rate of pay for the double holiday pay?
Depending on the collective bargaining agreement, some employees might be entitled to double holiday pay. This is usually paid out when the employee takes their main holiday or in many cases, employers choose to pay this amount out in May. The rate of pay is 92% of the gross monthly salary and any variables, including commissions, bonuses, or any other extra pay. In addition, if the employee is entitled to a mobile phone allowance, this is also included when calculating the double holiday pay. The gross monthly salary is determined by the average of the last 12 salaries before the employee takes the leave.
For the double holiday pay, if the employee has commissions, how are the commissions calculated for that pay? Is is the year’s total commission averaged out per month or is calculated on the total year’s commissions?
Hello Scott,
It’s important to note that in Belgium Holiday Allowance and Pay is based on the 12 months before the month of vacation i.e. it is accrued in advance.
Holiday pay in Belgium is calculated according to Belgian labor laws based on general notions of salary. These are all benefits of the work performed in executing the employment agreement. The remuneration that is not subject to social security contributions is excluded from this notion.
Commissions and bonuses are included in the calculation base.
The single holiday pay corresponds to the average variable remuneration earned during the 12 months before the month during which the main vacation is taken, divided by 20.83 (in case of a 5 days working week) and multiplied by 20 (if entitled to the complete 4 weeks of vacation).
The double holiday pay corresponds to 92% of 1/12th of the gross variable remuneration earned during the 12 months before the month during which the main vacation is taken.
Hi Emily, At what rates are the 13th month salary and double vacation pay taxed? Are they both subject to the same social security and net income tax rates as the regular gross salary?
Hi Tils, thank you for your question! This is correct, the 13th month salary and double vacation pay are taxed at the same rate as the regular gross salary is for both the employer and employee contributions. Hope this helps!
Are there mandatory annual salary increases?
Hi, good question! Yes, there is! It varies every year, and is different between different regions and job types. The percentage of the increase is announced at the end of the calendar year. For example, for 2021, the increases were between 1.23%-1.94%.
Do we know when the 2022/2023 mandatory annual salary increases will need to be applied please?
No, we usually only find out the increased amount on the month it is given.
How do I calculate the number of PTO days employees get if they joined less than a year ago?
The number of paid holiday days an employee earns is based on both the number of days worked per week and the number months worked over the past year, either for you or for a previous employer. An employee who works five days a week for 12 months earns 20 days of paid holiday. If the employee works less time over the past year, it can be calculated proportionately by that standard.
What is the maximum number of hours an employee can work in a week?
In general, rules on working hours are very strict, and a 38-hour workweek is the maximum. However, depending on various collective bargaining agreements and joint labor committees, the workweek may be shorter than 38 hours. In some cases, there are work schemes that allow for successive shifts that permit an 11-hour workday or 50 total in a week. Another exception is for technical work that otherwise would interrupt the operations of a company. In this case, a 12-hour workday is permitted or 50 hours per week, or alternatively, an 8-hour workday or 56 hours per 7 days.
For new employees joining, does Papaya declare the new person to social security services?
Hi, thank you for your question. Yes, Papaya works with our Employer of Record to ensure that your worker is being hired with full compliance with local labor laws and requirements. Our partners are fully vetted to ensure this. Please feel free to schedule a call with us to understand how we can assist you https://www.papayaglobal.com/schedule-a-demo/.
Hi , If you can help to understand the payouts norms Belgium laws. We want to appoint XYZ as Manager Finance. Our offer for him is 55000 Euro per annum. Your advise is require to help and to understand how we can bifurcate into CTC components as per Belgium payout norms.
Hi Jamuna, This is very specific and the setup will vary depending on the setup of the client, the joint committee, etc. For example, under our EOR ICP, the salary will be 12 regular salaries + an additional 100% salary as 13 salary + 14th salary at 92% salary. It’s important to seek specific guidance to understand what will impact your workers.
Hello,
Hope you are well?
I am located in the UK and I have just agreed on a monthly net salary with a Belgian company. I would like to know about the holiday pay. Is this something supposed to be paid to me as an extra? Or should this be included in the net salary. Could you kindly let me know?
Hi Mel, It depends on what was agreed on during the contract signing.
Hi Erez, thanks for the answer. There was no mention about this, so I believe they included this in the net salary without letting me know.. 🙂
HI I would kindly ask what rules apply about travel costs, to my understanding:
If an employee commutes by train (over any distance), the employer makes a contribution towards the employee’s season ticket. The contribution is set at a flat rate, based on the cost of a season ticket at 2019 prices (the flat rate is renegotiated every two years).
• If an employee commutes by another form of public transport, over a distance of at least five kilometres each way (one kilometre each way, from 1 July 2020), the employer makes a contribution towards the employee’s season ticket. This flat-rate contribution is the same as that for rail transport but is capped at either 71.8% or 75% (depending on how the price is set) of the actual cost of the public transport.
based on this I am not sure if we need to reimburse the train ticket and also to what extent. so does an employee need to bring a train ticket monthly or once is enough?
According to section 8 of the COLLECTIVE WORK AGREEMENT N° 19/9, “The employer’s contribution to the transport costs borne by the workers is paid once a month for workers with a monthly subscription, or during the period of payment which is customary in the company in with regard to tickets that are valid for three months, one year or for part-time tickets”. http://www.cnt-nar.be/CCT-COORD/cct-019-09.pdf https://emploi.belgique.be/fr/themes/remuneration/intervention-de-lemployeur-dans-les-frais-de-deplacement-domicile-lieu-de
Hello,
Regarding overtime for part-timers during normal office hours would it be calculated as 125% of the basic salary ?
Additionally, for paternity leave are employees entitled to full pay for the fifteen days or how would it be calculated ?
Kind regards,
Overtime pay should be at least 150% of the employee’s regular rate and 200% of the standard rate for overtime on Sundays or public holidays. For the first three days of paternity leave, fathers and co-parents receive their full salary from their employers. The employees’ mutual insurance fund will pay 82% of the capped gross salary for the remaining period.
Hello, I started a job in BE in January, coming from another EU country. I have 20yrs of work experience, but my current employer does not want to grant me any holiday days except for the 1/ month. At the same time seems I am not eligible for the 0.92 holiday payment either since I did not previously work in Belgium. Is this correct?
It depends on the Collective Bargaining Agreement in Belgium, but as a general rule, holiday entitlements are based on what was accrued the previous year; therefore, if someone didn’t work in Belgium before starting a job, they would likely not be entitled to regular paid leave during the first year.
Could someone shed more info on wage categories and its difference >
We are not aware of specific wage categories, if you could provide more context, we would be happy to share more information on this.
Hello,
I’d be glad if someone can give some insight to this. Got hired by a company in Brussels, after 5 days of working, a work accident happened. Employer admitted it was really a work accident. Potential surgery is imminent, will be off work for minimum 2-3months. Questions are what happens to the contract signed, also who continues to pay the employee?( I know at some point mutuality takes over, but since it is really a work accident)
thanks
The compensation and reimbursements for employees who have had an accident at work are very diverse and the terms will depend on the extent of the insurance which is in place and type of accident. All employers are legally obliged to provide occupational accident insurance with full coverage of their potential liability.
In general, an employee who is ill is entitled to statutory sick pay during the first 30 days of absence, payable by the employer. Following the 30 days period of the employer’s obligation to pay, employees who continue to be absent are generally entitled to a sickness benefit of 60% for the first year and an invalidity benefit of up to 65% (depending on circumstances) as of the second year.
It is important that the worker checks the details and terms of the employer insurance policy.
As Belgian employees from a foreign company using Papaya, what type of contract do we have? Are we part of a specific Commission Paritaire (https://fr.wikipedia.org/wiki/Commission_paritaire_(Belgique)) ?
All workers under our EOR model will fall under the CP 200.
Hello, I’m working as field service technician,
I have read that the maximum number of working hours is 38,
But if there are technical problems I have to work more hours, do these extra hours have to be paid or not? I am under CP200.
Overtime is when you work more than 9 hours a day or 38 hours a week. Overtime is only authorized in exceptional situations, for example during an unusual overload of work, urgent work resulting from unforeseen circumstances, in the event of force majeure, etc. Overtime must be recovered within the year and gives the right to a salary increase of 50% or 100% for overtime worked on public holidays and Sundays.
So if I go over 38 hours, I have to get paid? Aren’t there rules in Belgium that say that extra hours don’t have to be paid? Still talking about the position Fiel Service Technician CP200.
Thanks for your help.
can Anyone explain why my annual salary is divided by 13.9? Is it due to 13th salary? Thank you
There are 2 extra salaries paid in Belgium – A Holiday allowance (92% salary) is paid in June and a Christmas bonus (100% salary) paid in December.
Hello Erez, I cannot find anything online about how to calculate the June extra salary (not the end-of-year bonus). Can you please share more information about how to calculate them?
A holiday allowance (92% monthly salary) is paid in June and a Christmas bonus (100% monthly) is paid in December, pro-rated if less than a full year has been worked (under certain setups, workers must have worked for a minimum of 6 months in order to receive the Christmas bonus).
Hi .I have a contract with a Belgian company, but because of the unrest in the country, I have been at home without income for 2 months. Can I request some funding from my employer? Do I have the right to do that?
Hi, In what country are you located?
Can you confirm if a pension has to be offered to Belgium employees?
Yes, pension contributions are made as part of the Social Security contribution.
Is there any other holiday people can apply? For example, educational leave, youth holiday?
In Belgium, there are several types of leave that employees can apply for, in addition to traditional annual leave. These can include:
Educational leave: Employees may be entitled to take time off for education or training purposes. The amount of time off and the conditions for taking educational leave will depend on the specific terms of the employee’s contract and any relevant labor laws.
Youth holiday: Young people under the age of 18 may be entitled to additional holiday time, although the specifics of youth holiday can vary depending on the individual’s age, employment status, and other factors.
Family leave: Employees may be entitled to take time off to care for a family member, including time off for the birth or adoption of a child. The amount of time off and the conditions for taking family leave will depend on the specific terms of the employee’s contract and any relevant labor laws.
Hello,
I have joined a company in Belgium in Jan’23
as an external contractor through Randstad. I signed my contract starting from
Dec’22, in Aug’22, as it was needed for my single permit application (filed on
1st Sep’22). During my salary negotiations last year, they told me
that I will be eligible for the annual indexation of 2023 (11% on top of the mentioned
salary in the contract), as my contract was signed in 2022, even if I could only
start my job in 2023. But, last week, my account manager told me that he is not
sure whether I am eligible for the indexation, although he agreed/confirmed it
last year. So, my question is am I eligible for the indexation? Could you
please let me know your thoughts on it? My contract is under CP200 regime.
Thanks in advance!
Hi Aro, Anyone under CP200 who was in employment in December 2022 will be eligible for the indexation increase; if someone’s contract does not start until 2023 then technically they will not be eligible for this increase. Of course, if a salary increase was agreed upon as part of the terms of hire then the worker should consult legal/HR to address this point.
Are we able to migrate to a new payroll system at any time of the year in Belgium?
As long as salaries are maintained and paid according to the law this shouldn’t be an issue. Companies might want to avoid it in months where 13/14 salary is paid to minimise any risk for error.
My agency says that my net take home includes 4500 euros. Agency is not saying concretely that it’s 4500 euros for 12 months or 13.92 months and there are no other fringe benefits like travel allowance, RSU’s, meal and e-vouchers, company car, additional health supplement coverage etc. Not sure if this is a good net tax home salary. I have 12 years of experience in IT
Hi, we do not provide advice on salary levels for specific fields. We recommend seeking guidance from local IT experts in the respective domains.
I now have a company lease car which is required for conducting business in my role. Does Papaya offer this, when employed as an EOR? If not what are the other options and their implications on cost and tax as an employee?
Hello, our EoR ICPs will not offer company cars or enroll workers into car schemes. The only workaround is to offer the worker a fixed monthly car allowance which the worker can allocate on their own to some type of car – this allowance will be taxable.
What are the employer taxes and social security in Belgium.
Also is there any % for taxes and social security
Hello, you can find all of the employer taxes and social security on this page under “Contributions”. Let me know if you have any additional questions.
are companies required to offer a lease car if the role doesnt require them to drive?
There is no requirement to provide a car lease.
Hello. I started working in an organisation in February, am I entitled to 13th month pay this December ? How does it work ?
Many Collective Bargaining Agreements require a 13th salary to be paid in December. Those who start work during the year will usually be entitled to a proportional/pro rated amount. It is important to check the applicable CBA/Employment Agreement that is in place for this worker.
Hello,
I have a question : Do you offer the following benefits if we use the services of papaya as an employer of record?
Meal vouchers (cheques repas)Office costs/home office costs (154.74 EURPC + internet costs (20 EUR each).
For bonuses (payment of commissions), do you propose alternatives such as warrants (that are less taxes)Thank you very much
All EoR workers under Papaya will fall under the JC200 agreement which means they will be entitled to all of the listed benefits. In Belgium, all payment related to the worker remuneration is taxable in the same way as their salary
Hello. Do you propose the following extra-legal benefits as part of your EOR offer for Belgium:
Thanks a lot
All EoR workers under Papaya will fall under the JC200 agreement which means they will be entitled to all of the listed benefits.
I see nothing about Eco-cheques, aren’t they mandatory?
Eco-cheques are not mandatory by law in Belgium — they’re granted if required by a sector-level CBA (collective bargaining agreement) or a company agreement. Whether they apply depends on the employee’s sector and CBA. It’s best to check the applicable agreement or with a local expert to be sure.