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Contributions are generally flat rates applied to the gross salary. However, for employee social security contributions (which are deducted from the employee's salary), there is a ceiling on the gross income to which some of these contributions apply.
Adjusted annually, in 2024, the ceiling for some contributions (such as pension contributions) is set at €116,554.16. Beyond this ceiling, no further social security contributions for pensions will be calculated on earnings above this amount.
| Contribution | Contribution amount |
|---|---|
| Pension (Retirement and Survivors' Insurance) | 24.92% |
| Health and Disability Insurance | 3.80% |
| Unemployment Insurance | 1.46% |
| Workplace Accidents | Approximately 0.16% (varies depending on the sector) |
| Family Allowances | 7.65% |
| Occupational Diseases | 1.00% |
| Holiday Pay | Around 10.27% for blue-collar workers and 1.46% for white-collar workers |
| Other Contributions (e.g. Wage Moderation Contribution) | These may add a few more percentage points depending on the specific sector and regional policies. |
Regional variations: Many tax deductions and rebates depend on the region in which you live (Flanders, Wallonia, or Brussels).
Income cap and specific conditions: Many deductions are subject to income caps or specific conditions that need to be met to qualify.
The employee's income tax rate in Belgium is progressive, with tax rates ranging from 25% on the lower end to 50% on the highest incomes.
| Gross income | Tax rate |
|---|---|
| €0 - €15,200 | 25% tax rate |
| €15,201 - €26,830 | 40% tax rate |
| €26,831 - €46,440 | 45% tax rate |
| Above €46,440 | 50% tax rate |
In Belgium, individual income tax ranges from 25% to 50%, with higher rates applied to higher income brackets. Contributions are made to the Belgian government and are allocated towards social security, healthcare, pensions, and other public services. Both employees and employers are required to contribute to social security, which covers benefits such as unemployment, disability, and retirement.
| Contribution | Contribution amount |
|---|---|
| Pension (Old-Age and Survivors Insurance) | 7.50% |
| Health and Disability Insurance | 3.55% |
| Unemployment Insurance | 0.87% |
| Wage Moderation Contribution | 2.35% |
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