Belgium Payroll and Benefits Benchmark guide

Capital Brussels

Currency Euro (€) (EUR)

Date Format dd/mm/yyyy

Public holidays calendar

Employer 8.86% - Pension
3.80% - Health Care Insurance
2.35% - Sickness - Insurance
1.46% - Unemployment
1.00% - Occupational Disease
0.30% - Accident at work

Employee 8% - Pension
3.55% - Health Care Insurance
1.15% - Sickness - Insurance
0.87% - Unemployment
25% - Until 12,990
40% - 12,990.01 - 22,290
45% - 22,290.01 - 39,660
50% - Over 39,660

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.

Advance Notice 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.

Pension Fund Contributions are percentages basing from workers annual gross salary. No ceilings apply. Employer contribution: 8.86% Employee contribution: 7.5%

Social Security Contributions are percentages basing from 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.

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

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

General 1562.59 EUR/monthly

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.

Sick days Employees are entitled to 30 days of regularly paid wages.

Maternity Leave Pregnant women can't do overtime. Post-natal leave is required to be 9 weeks, with no exceptions. 15 weeks maternity leave, receiving benefits equivalent to 80 percent of your salary for the first 30 days and 75 percent for the remainder.

Paternity Leave 10 days paternity leave, seven of which are paid at 82 percent of the salary.

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.

General Full time employment is considered 39 hours weekly, however most collective agreements cal for between 35 - 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.

General 21% rate

Payroll Frequency 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.