Find your employer of record in Belgium
Belgium
Euro (EUR)
Currency
monthly
Payroll Frequency
0 to 25%
Employer Tax
With 2 clicks, start your journey to Hire a contractor or remote employees in Belgium without a entity set up.
Overview
Capital
Currency
Date Format
Fiscal Year
Reviews
Brussels
Euro (EUR)
DD/MM/YY
2020-2021
0 / 5 Star (0 Reviews)
Write ReviewFind your employer of record in Belgium
Belgium
Euro (EUR)
Currency
monthly
Payroll Frequency
0 to 25%
Employer Tax
Overview
Capital
Currency
Date Format
Fiscal Year
Reviews
Brussels
Euro (EUR)
DD/MM/YY
2020-2021
0 / 5 Star (0 Reviews)
With 2 clicks, start your journey to Hire a contractor or remote employees in Belgium without a entity set up.
Local Providers
We can Determine the top Payroll solutions in Belgium locally for you
Global Providers
Expand your business & relocate employees to Belgium using top global
PEO / EOR providers
Overview
Euro (EUR)
CURRENCY
Brussels
CAPITAL
monthly
PAYROLL FRECUENCY
10
PUBLIC HOLIDAYS
0 to 25%
EMPLOYER TAXES
13TH / 14TH SALARY
The 13th Salary in this region is usual and typically given at the end of the year.
Employee and employeer taxation in Belgium
Employer
Company Payroll Contributions
0% - 25.00%
Social Security (The first six hires are eligible for start-up discounts; First-time hires are fully exempt from paying basic social security taxes (25%), which are reduced for second-through-sixth employees to 1,550 Euros for the first 5 quarters, 1,050 Euros for the following four quarters, and 450 euros for the final four quarters). Additional particular discounts are often offered to older workers (Flanders)
0% - 25%
Total Employment Cost
Employee
Worker Payroll Contributions
0%- 13.07%
Social Security (for white collar employees in % on gross wage at 100.00% or for blue collar employees in % on gross wage at 108.00%)
0% - 13.07%
Total Employee Cost
Employee Income Tax in Belgium
25%
Employee Income Tax 0.00 EUR – 13,540 EUR
40%
Employee Income Tax 13,540.01 EUR – 23,900 EUR
45%
Employee Income Tax 23,900.01 EUR – 41,360 EUR
50%
Employee Income Tax 41,360.01 EUR and above
Minimum Wage in Belgium
General
In Belgium, there is a GMMMI, a guaranteed monthly average minimum income, and a national minimum income floor (in the lack of a sectoral minimum wage). The GMMMI is centered on a monthly salary that takes into account other income components received during the year, such as a year-end bonus or variable pay. The most recent GMMMI data are as follows:
- Over the age of 18: 1.691,40 EUR.
- Employed for 19 years and 6 months for 1.736,28 EUR.
- Employed for 20 years and 12 months for 1.756,23 EUR.
$1882.23 Minimum Wage per month
Payroll Contributions in Belgium
Payroll Cycle
In Belgium, wages are normally paid at the end of the month for labor performed between the first and last day of each month. When a company has the support of an Employer of Record in Belgium or a PEO, they do not have to worry about sufficing payrolls themselves.
13th Salary
According to the Joint Labor Committee, a 13th wage may be applicable. Employers who do offer 13th-month bonuses often give them out at the end of the year. Some employers will also include the first half of the 14th month's compensation. The 13th-month payment is made pro rata during the first and last years of employment in Belgium, presuming the employee does not work a complete calendar year.
Employee Benefit in Belgium
- Meal vouchers are issued based on the number of days worked.
- Allowance for gym/wellness.
- Allowance for Hospitalization Insurance.
- Additional leave of up to 25 days is typical.
- Allowance for working from home.
- The annual bonus.
Visa and work permit in Belgium
EU nationals should enroll with the appropriate local authority upon entrance if they plan to remain in Belgium for less than 3 months. A registration certificate from the local authority will be required if the stay will last longer than three months.
EU citizens must transfer their social and health security insurance to their host country in order to apply for resident status after three years of residence in Belgium.
Visas and/or work permits are necessary for citizens of non-EU nations. For visitors staying in Belgium for less than 90 days, a short-term visa is required; long-term visas are required for visitors staying in Belgium for further than 90 days. Additionally, the latter calls for a work visa, which the potential employer must ordinarily apply for, ideally well in advance.
Requirements and processes for the application procedure are determined by the type of employment. Applications must be submitted in accordance with the area where a company will be employed. To extend a work permit, a request must be sent to the Economic Migration Department at least 2 months before its expiration date.
VAT in Belgium
In Belgium, the common VAT rate is 20.00%.
Working Hours in Belgium
General
In Belgium, a normal workweek cannot exceed 38 hours. After 38 hours, employees are entitled to overtime pay; however, senior executives and managers are usually exempt from this requirement. According to the collective bargaining agreement, some industry sectors may have a lower maximum working time per week. This rule is subject to a number of statutory exceptions. It is feasible to work a maximum of 11 hours each day (50 hours a week) when doing shift work, and up to 12 hours when doing continuous work.
Employers may, under certain circumstances, implement flexible work schedules with a weekly work time that is greater than 38 hours as long as the quarterly or annual average stays at 38 hours per week. There are statutory exceptions to the three-hour minimum workday requirement. Evening, Sunday, and holiday work hours are only permitted under very specific legal restrictions.
Overtime
Overtime pay is required if the allotted work time is exceeded. Although there are a few exceptions to this general prohibition, overtime work is carefully regulated and generally not permitted. Where overtime is permitted, the employee will get at least 150% of their regular rate of pay in addition to 200% if the overtime falls on a Sunday or a national holiday. Some jobs, like sales, managerial positions, and trust duties, are exempt from the rules governing overtime and working hours.
Working Week
Monday to Friday.
Employee Termination in Belgium
Termination Process
Different termination procedures may be in place, with notice-based termination being the most stringent, depending on the provisions of the employment contract. The right to understand the reason for termination is guaranteed to workers who have been with their company for at least 6 months. Some employees are protected against termination, which means that their employer is not permitted to let them go for certain reasons.
A worker cannot be fired unless there are precise, legal grounds for doing so. Even with numerous dismissals, some industries have supplementary procedures (outlined in collective bargaining agreements) that do not fall within the European and national group dismissal standards. These procedures may include unique information and consultation rules, among other things.
All earnings that are still owed must be paid as soon as possible after the employment contract expires; at the latest, they must be provided on the first payday that follows the date the employment contract terminates (Wage Protection Act's article 11). Collective agreements typically entitle employees who make up a certain portion of a company's workforce to additional compensation above and beyond the typical unemployment benefits.
Employees dismissed for a specific reason, or resigning employees will not (instantly) be eligible to unemployment benefits. An Employer of Record in Belgium can guarantee that the termination process goes according to the local laws and guidelines.
Notice Period
Notice durations vary according to employment/service duration:
Severance Pay
Severance pay is relevant when an employee is let go abruptly; in this case, it would equal the salary the worker would have gotten if they had been given notice. A contract for employment in Belgium can be terminated by the employer either with a notice period or instantly with the payment of an indemnification instead of notice.
Combining the two is also an option, in this case, the worker serves the required amount of notice before being compensated for the remaining time. The notice indemnity is computed using the employee's annual pay at the time of dismissal, plus contractual and statutory fringe benefits.
Probation Period
Generally, the collective agreements specify the probation or trial periods; however, in Russia, the customary duration is three months, with an additional six months for executives, senior managers, etc.
Employee Leaves in Belgium
Paid Time Offs
In Belgium, the amount of days worked in a particular year determines how much yearly leave an employee is entitled to. Depending on their schedule, employees have the right to 20 to 24 days of yearly leave. For a 5-day workweek, the claim would be 20 paid vacation days, and for a 6-day workweek, 24. Employees have the right to compensation on ten official national holidays. If a public holiday comes on a Sunday or a day when the employee does not normally work, the employer is required to provide a replacement rest day.
Public Holidays
There are 10 national holidays throughout the year.
Vacation Holidays
There are 20 vacation holidays throughout the year.
Sick Days
For a period of thirty days, the employer will pay the employee's regular salary in the event of sickness or personal injury. If the sick leave persists after 30 days, the Health Insurance Fund will assume the payments. Every sick day must have a doctor's note certifying it. The government has put numerous programs in place to help more people with long-term illnesses find employment in 2022.
Paternity Leave
There are 15 paid days of paternity leave that belong to the father. The fifteen days of paid time may be taken singly, consecutively, or in 30 half-day increments. During the first 4 months following the child's birth, the employee is required to take leave.
Once an agreement between employers and employees is in place, parental leave may be requested at any time following the conclusion of post-partum maternity leave and taken as follows:
- A single, four-month span.
- A number of periods, at least one of which is a month.
- 80% of the normal working hours would be cut off for a span of 20 months. This time frame can also be split into multiples of two-month time frames.
- Limiting the number of hours worked to 50% for no more than 8 months. This time frame can also be split into multiples of two-month time frames.
- Taking a weekend or a full day off every two weeks. This can be made for up to 40 months or broken up into multiple intervals of 10 months. The employer, however, is free to reject this plan.
Employees who adopt a kid or long-term foster a child into their family are eligible for up to a six-week individual award for parental leave. The other adoptive parent is not eligible to receive this six-week credit.
Other Leave
Once accepted by the employer and employee, employees may be permitted additional leave types depending on the different Joint Labor Committees.
- Supportive family care for a very ill household member or family member
- Any person, whether they are employed full-time or part-time, may completely halt their services for a patient for a maximum of 12 months. Each of these breaks must be taken for at least one month and no more than three months.
- Every employee has the right to have their benefits reduced by 1/5 or 1/2 for a maximum of 24 months per patient. These benefit decrease periods should be used a minimum of once per year and a maximum of three times per year.
- All part-time employees may reduce their rewards by up to half of full-time work for no more than 24 months per patient if their average weekly working hours are at least equal to 3/4 of the average weekly working hours of a full-time worker. These benefit decrease periods should also be used a minimum of once per year and a maximum of three times per year.
- Employees have the right to be compensated time off to complete their jury duty.
- Workers have the right to be compensated time off after a family member's death.
- Employees have the right to time off for their own or a family member's wedding.
Maternity Leave in Belgium
Employees who are pregnant are eligible to 15 weeks of maternity time, which can be extended to 19 weeks in the event of a problematic birth or multiple births. Prenatal time and Postpartum leave are the two parts of maternity leave. Prenatal Leave is the amount of time a mother should take off from work before her projected due date, with at least of one week and a maximum of six weeks. In addition, a mother is required to take a postnatal leave of nine weeks after the birth of her kid.
Employees are not permitted to undertake work within the nine-week period beginning on the day of delivery and within 7 days before the expected delivery date. The remaining weeks may be taken by the employee either prior to or after giving birth. The employee must provide her employer with a medical note attesting to the estimated delivery date at least seven weeks prior to that date (or nine weeks in the case of multiple births).
While on maternity leave, women are entitled to maternity benefits. The Social Security System Medical Protection Fund pays this benefit, which is equal to 82.00% of the employee's wage for the first 30 days before dropping to 75.00% of their usual pay. The company is not required to give the employee any remuneration during this time.
There are 105 leave throughout the year.
Take your company to the next level with our support
