Overview

Capital
Brussels
Currency
Euro (€) (EUR)
Date Format
dd/mm/yyyy

Taxes

Employer

Employer Payroll Tax

8.86%
Pension
3.80%
Health Care Insurance
2.35%
Sickness - Insurance
1.46%
Unemployment
1.00%
Occupational Disease
0.30%
Accident at work
17.77% Total Employment Cost
Employee

Employee Payroll Taxes

8%
Pension
3.55%
Health Care Insurance
1.15%
Sickness - Insurance
0.87%
Unemployment
13% Total Employee Cost

Employee Income Tax

25%
Until 12,990
40%
12,990.01 - 22,290
45%
22,290.01 - 39,660
50%
Over 39,660
Employer Taxes
3 HIGHEST
3 LOWEST
Brazil
Uruguay
Czech Republic
Belgium
Chile
Myanmar
South Africa
66.17%
34.12%
34%
17.7%
3.35%
3%
2%
Employee taxes
3 HIGHEST
3 LOWEST
Romania
Netherlands
Montenegro
Belgium
Indonesia
Azerbaijan
Myanmar
45%
27.65%
24%
13%
4%
3%
2%

Minimum Wage

General

The monthly minimum wage in Belgium is 1,593.80 EUR.

Minimum wage (per month)
$2391
$2025
$1996
$1807
$49.14
$47
$41
Luxembourg
Victoria
New South Wales
Belgium
Jamaica
Malawi
Ghana
3 HIGHEST
3 LOWEST

Payroll

Payroll Cycle

Payroll frequency is monthly, for work between the first and last day of the month. Pay date is typically the last day of the month, but can be as late as the 15th of each following month.

Working Hours

General

A full work week in Belgium is 38 hours.

Overtime

Cannot exceed 11 hours daily, and 50 hours weekly. Payment is provided at 150% of regular wages during the week, and 200% for hours worked Sunday and public holidays.

Payroll Contributions

Social Security

Contributions are percentages based upon workers annual gross salary. No ceilings apply

Employer: 24%
Employee: 13.7%

* Additional employer contribtions can equal to 40.67% dependent on industry, salary, and number of employees.

Pension Fund

Contributions are percentages based upon workers annual gross salary. No ceilings apply.

Employer contribution: 8.86%
Employee contribution: 7.5%

13th Salary

Many employers pay 13th and often 14th months salary typically paid at the end of the year.

Vacation Pay

Additional 85% months salary paid in the summer or when worker takes vacation.

Leave

Vacation days

Employees are entitled to 20 days if they work 5 days a week and 24 days for employees working 6 days a week.

Vacation days
Public holidays
3 HIGHEST
3 LOWEST
Myanmar
Austria
Brazil
Belgium
Trinidad & Tobago
Shanghai
Federal
30
16
46
30
13
43
30
13
43
20
12
32
13
13
11
11
10
10
Maternity Leave

Maternity leave is 15 weeks long and is broken down in to 2 stages:

  • Prenatal leave: The woman must take 1 week before the expected due date and can take up to a maximum of 6 weeks of leave before the due date.
  • Postnatal leave: A mandatory 9 weeks which starts from the date of the birth of the child.  
Maternity leave (days)
410
365
365
105
50
45
0
Bulgaria
Montenegro
Serbia
Belgium
Qatar
United Arab Emirates
Federal
3 HIGHEST
3 LOWEST
Paternity Leave

The father is entitled to 10 days of paid maternity leave and must be taken within the first 10 days of the birth of the child. 

Parental Leave

Mothers can also opt to take eight months part-time leave, meaning they take on part-time hours at their place of work for the eight month period.

Termination

Termination Process

An open ended employment contract can be terminated at any time, while fixed term contracts cannot be terminated (after probationary period). A written notice be must given indicating the start and duration of the period of notice.It is possible to replace a termination notice with one time payment, the amount which is equivalent to the salary which would be received during the notice period.

Notice Period

Employees of less than 5 years recieveing a gross annual income (including additions) of less than 32,254 EUR must provide 1.5 months notice. Those employed for over 5 years must provide 3 months notice. For employees whose gross annual income is over 32,254 EUR, the period is negotiated between parties.

Severance Pay

The amount is calculated based on the remuneration to which the employee is entitled at the time of termination.

VAT

General

21% rate

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