Overview

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

calendar icon Public holidays calendar

Taxes

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

Minimum Wage

General

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

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.

VAT

General

21% rate

Payment

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.

Mandatory Benefits

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.

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.

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.