Country Guides

Belgium

Quick Find

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Capital

Brussels

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Language

Dutch, French, and German

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Remote workers

Legal and tax obligations depending on the frequency and duration of remote work

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Currency

€ Euro (EUR)

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Working hours

38 hours per week

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Public holidays

10 days per year

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Minimum monthly salary

€2,154.11

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Tax year

Jan 1 - Dec 31

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Date format

DD/MM/YYYY

Misclassification penalties

Misclassifying employees can result in penalties, back payments for unpaid taxes, social contributions, and fines.

Fun fact

Belgium produces over 1,500 different types of beer, and Belgian beer culture is so rich and diverse that it has been recognised by UNESCO as part of the Intangible Cultural Heritage of Humanity.

Employer contributions

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    Employment tax: 25% - 27%
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    Social Security contributions are various rates applied to the gross salary. There is a ceiling on the gross income to which some of these contributions apply.

Employer social security contribution

Contribution: Employer social security (ONSS – global contribution)

Contribution amount: ~25% of gross salary

Contribution: Additional employer contributions (sectoral funds, closure fund, asbestos fund)

Contribution amount: ~2–3%

Contribution: Workplace accident insurance

Contribution amount: Sector-based premium

Contribution: Holiday pay (blue-collar)

Contribution amount: ~15.84% (paid to Holiday Fund)

Contribution: Total employer social cost

Contribution amount: ~27–30%+ of gross salary

In Belgium, employer social security is paid as a global contribution rather than fixed percentages per insurance branch.

Employee contributions

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    Income tax: 25% - 50%
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    Social security contributions: 14.27%

Social security contributions: Pension

Contribution amount: 7.50%

Social security contributions: Health & disability insurance

Contribution amount: 3.55%

Social security contributions: Unemployment insurance

Contribution amount: 0.87%

Social security contributions: Wage moderation contribution

Contribution amount: 2.35%

Income tax

Gross income: €0 - €16,320

Tax rate: 25%

Gross income: €16,320.01- €28,800

Tax rate: 40%

Gross income: €28,800.01 - €49,840

Tax rate: 45%

Gross income: Above €49,840

Tax rate: 50%

Looking for a quick cost estimate?

Use our calculator to understand what are all the employment costs you have to consider in Belgium.

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Employer of Record in Belgium

What is an EOR?

An Employer of Record (EOR) is the legal employer of a worker in Belgium. As such, the Employer of Record takes care of all compliance aspects of employment, including payroll, taxes, statutory benefits, employment contracts and more.

EOR responsibilities

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    Ensuring their employment is compliant
with local employment laws
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    Processing local payroll
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    Filing employment related taxes and returns
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    Issuing payslips to the employee
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    Distributing salary payments

How it works

  • Company

    Maintains a direct relationship with the employee, allocates them work tasks, and manages their performance.

  • Boundless

    Takes care of payroll, taxes, benefits, ensuring the employee and the company are compliant with all legal regulations.

  • Employee

    The third party to the agreement, the employee, fulfils all of their obligations as a worker for the company.

Statutory benefits in Belgium

  • Health insurance

    In Belgium, employers are required to provide health insurance coverage by making contributions to the national health system. This covers essential healthcare services, including medical consultations, hospital care, and prescription medications.

  • Pension contributions

    The amount contributed depends on the employee’s salary, and these contributions are collected by the National Social Security Office (NSSO).

  • Transportation allowance

    Employers in Belgium must provide a transportation allowance to assist employees with commuting costs. This requirement usually applies to public transportation, but it can extend to mileage compensation for those who drive personal vehicles.

Common non-mandatory benefits in Belgium

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    Group insurance (pension or disability)
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    End-of-year bonus (13th month pay)
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    Meal vouchers
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    Eco vouchers
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    Company car or mobility budget
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    Flexible working hours
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Right to equal pay

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Right to a safe and healthy workplace

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Right to a payslip

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Protection against unfair dismissal

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Anti-discrimination and equal treatment protection

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Protection against collective dismissals

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Pay transparency

Paid time off

20 days (24 days for those working a 6-day week) + 10 public holidays

Sick leave

30 days of paid sick leave at full salary

Parental leave

Up to 4 months per parent, per child

Maternity leave

15 weeks of paid leave

Time credit (career break)

6 months to 12 months, usually available after at least 2 years of service

Health and safety

Employers must comply with the Wellbeing at Work Act, which covers mental well-being, ergonomic working conditions, and safety training.

Notice periods

Belgian law requires that employees receive a formal notice period before their employment contract is terminated.

Payment frequency

Wages in Belgium must generally be paid monthly. This frequency applies to both full-time and part-time workers unless otherwise specified in a collective labour agreement.

Payday

Payday in Belgium typically occurs at the end of the month. The exact payday may vary by company, but it is generally agreed upon in the employment contract or collective labour agreements.

Ending employment in Belgium is a regulated process, whether it’s due to resignation, mutual agreement, dismissal, or the expiration of a fixed-term contract. Belgian labour law provides guidelines for how employment can be terminated, and these rules are in place to protect both the employee and the employer.

Key considerations include notice periods, severance pay, and the grounds for dismissal. The process also differs depending on whether the termination is initiated by the employer or the employee, and specific rules apply to collective dismissals and unfair dismissals. Employers must follow legal procedures to avoid potential legal disputes or penalties.

FAQs

You have four main options when hiring in Belgium. You can run payroll from your HQ in short-term cases, engage contractors for project-based work, set up a local entity for direct employment, or use an Employer of Record. Each route involves different compliance, cost, and administrative effort. An EOR allows you to hire compliantly in Belgium without setting up a local entity.

Contractors work well when the relationship is project-based, and the person serves multiple clients. If an individual gives their full and undivided attention to your company in Belgium, employment is the right structure under Belgian law, covering entitlements like paid holiday, sick leave, and ONSS social security. For project-based contractor engagements, Boundless’s Agent of Record (AOR) service handles classification, contracts, and payments compliantly in Belgium.

HR compliance in Belgium means your policies and procedures respect all applicable Belgian employment laws and regulations. When you hire in Belgium, this matters both to safeguard employee rights and to reduce employer risk. Compliance covers labour law, sick leave (30 paid days), annual leave (20 days), minimum wage (€2,154.11/month), tax credits, and the 38-hour working week. Following these is fundamental for running the business well.

An Employer of Record is the legal employer of the individual in Belgium for government, tax, and employment purposes. It provides a locally compliant contract, runs payroll, files employment taxes, and manages statutory benefits such as 15 weeks of maternity leave and 20 days of paid annual leave. You remain responsible for sourcing workers, managing day-to-day work, and funding payroll each cycle.

Boundless ensures HR compliance in Belgium by partnering with local employment lawyers and advisers who review contracts and documentation for legal accuracy. We align on key requirements such as payroll, social protection, data protection, and notice periods. When sensitive issues arise, our internal team works with local experts to resolve them quickly and in line with Belgian regulations.

Both employers and employees in Belgium pay social security contributions. Employer ONSS contributions range from 25% to 27% of gross salary, while employees pay 14.27%. Employees also pay progressive income tax of 25-50% depending on salary. To get a clear overview of both employee and employer taxes, use the salary breakdown calculator.

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