Employer Payroll Tax
Employee Payroll Taxes
Employee Income Tax
The monthly minimum wage in Belgium is 1,593.80 EUR.
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.
A full work week in Belgium is 38 hours.
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.
Contributions are percentages based upon workers annual gross salary. No ceilings apply
* Additional employer contribtions can equal to 40.67% dependent on industry, salary, and number of employees.
Contributions are percentages based upon workers annual gross salary. No ceilings apply.
Employer contribution: 8.86%
Employee contribution: 7.5%
Many employers pay 13th and often 14th months salary typically paid at the end of the year.
Additional 85% months salary paid in the summer or when worker takes vacation.
Employees are entitled to 20 days if they work 5 days a week and 24 days for employees working 6 days a week.
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.
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.
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.
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.
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.
The amount is calculated based on the remuneration to which the employee is entitled at the time of termination.