Overview

Capital
Brussels
Currency
Albanian Lek (ALL)
Date Format
dd/mm/yyyy

Taxes

Employer

Employer Payroll Tax

25-27%
Social Security
27% Total Employment Cost
Employee

Employee Payroll Taxes

13.07%
Social Security
13.07% Total Employee Cost

Employee Income Tax

25%
Up to 13,250 EUR
40%
13,250- 23,390 EUR
45%
23,390- 40,480 EUR
50%
40,480 EUR and above
Employer Taxes
3 HIGHEST
3 LOWEST
China
Brazil
Belarus
Belgium
South Africa
Georgia
Macedonia
41.12%
36.8%
34%
27%
2%
2%
0%
Employee taxes
3 HIGHEST
3 LOWEST
Romania
Macedonia
Netherlands
Belgium
Georgia
Belarus
Ukraine
45%
28%
27.65%
13.07%
2%
1%
0%

Minimum Wage

General

The minimum wage in Belgium varies and is agreed upon in national collective agreements and are overseen by the Joint Labour Committee.

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.

13th Salary

A 13th salary may apply depending on Joint Labour Committee.

Working Hours

General

The maximum full workweek in Belgium is 38 hours. Depending on some Joint Labour Committees, the number of working hours can be lower, however, the minimum number of hours per day is 3.

Overtime

Overtime is strictly regulated and in general, prohibited.

When employees work overtime, they are paid at the rate of 150% of the regular pay during weekdays and 200% for work on weekends or public holidays.

Rules on overtime and working hours do not apply to some jobs such as sales, managerial roles, and trust roles.

Leave

Paid Time Off

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
Brazil
Peru
Georgia
Belgium
Malaysia
China
Federal
30
13
43
30
12
42
24
17
41
20
10
30
8
6
14
5
7
12
10
10
Public Holidays

There are 10 public holidays.  An extra holiday may be applicable according to the Joint Labour Committee.

Sick Days

For the first 30 days of sick leave, the employer must pay the employee’s full salary. The employee is required to provide a medical certificate upon the employer’s request.

After the first 30 days of sickness, the Health Insurance Fund pays for the remainder of the sick leave.

Maternity Leave

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

  • Prenatal leave: The woman must take a minimum of 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.

For multiple births, the mother is entitled to an additional 2 weeks of maternity leave.

The Health Insurance Fund pays for the maternity leave as follows:

  • 82% of the salary for the first 30 days of the leave
  • 75% of the salary (capped at 106.9, EUR per day) from the 31st day onwards.
PAID MATERNITY LEAVE (DAYS)
410
365
365
105
45
30
0
Bulgaria
Serbia
Albania
Belgium
United Arab Emirates
Tunisia
Federal
3 HIGHEST
3 LOWEST
Paternity Leave

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

The first 3 days of the leave are paid by the employer and the remaining leave is paid by the Health Insurance Fund at a rate of 82% of the regular pay.

Parental Leave

Parental leave can start from any time from the end of the post-natal maternity leave and can be taken as follows:

  • A single 4-month period
  • Multiple periods broken into at least 1 month each
  • Temporarily reducing the working hours to 80% and can be done for a maximum of 20 months.  This period can also be divided up into multiples of 2 month periods.
  • Temporarily reducing the working hours to 50% for a maximum of  8 months.  This period can also be divided up into multiples of 2 month periods.
  • Taking off half a day per week or one full day every 2 weeks and can be done for a maximum of 40 months or divided up into several periods of 10 months each.  However, the employer has the right to refuse this scheme.
Other Leave

Depending on the various Joint Labour Committees, leave might be given for the marriage of the employee or family member.

Termination

Termination Process

The termination process varies according to how the employment agreement.

The strictest form of dismissal is dismissal with notice.

Employees who have been employed for at least 6 months have the right to know the reason for the termination.

Notice Period

Notice period varies based on the length of employment:

  • Less than 3 months of employment- 2 weeks’ notice
  • 3-6 months of employment- 4 weeks’ notice
  • 6-9 months of employment- 6 weeks’ notice
  • 9-12 months of employment- 7 weeks’ notice
  • 12-15 months of employment- 8 weeks’ notice
  • 15-18 months of employment- 9 weeks’ notice
  • 18-21 months of employment- 10 weeks’ notice
  • 21-24 months of employment- 11 weeks’ notice
  • 24-36 weeks of employment- 12 weeks’ notice
  • 36-48 months of employment- 13 weeks’ notice
  • 48-60 months of employment- 15 weeks’ notice
  • 60 months- 19 years of employment- 60 weeks’ notice + 3 weeks for every year exceeding 5 years
  • 20-21 years of employment- 62 weeks notice + 1 week for every year of employment

It is also possible to pay in lieu of notice.

Severance Pay

Severance pay is only applicable when an employer terminated an employment agreement without notice.  In this case, the severance pay would be for the same amount the employee would earn if they were given notice.

Probation Period

6 months

VAT

General

The standard VAT rate is 21%.

Stay up to date on payroll & employment law changes

Questions & Answers

Subscribe
Notify of
guest
4 Comments
Oldest
Newest Most Voted
Inline Feedbacks
View all comments
Francis T.
Francis T.
2 months ago

What is the rate of pay for the double holiday pay?

Emily Kuhnert
Admin
2 months ago
Reply to  Francis T.

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.

Tils Kneepkens
Tils Kneepkens
2 months ago

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?

Emily Kuhnert
Admin
2 months ago
Reply to  Tils Kneepkens

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!

See how Papaya Global can help you automate your global payroll or PEO whilst staying 100% compliant with local labor laws