Payroll and Benefits Guide - Belgium

Belgium
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Currency

Euro
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Capital

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Employer Taxes

25.00%
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Date Format

dd/mm/yyyy
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Fiscal Year

1 Jan – 31 Dec

Fun Facts

Belgium is known for its extensive cycling infrastructure and love for cycling.

Belgium has three official languages: Dutch, French, and German.

Belgium is home to some of the world’s most prestigious and challenging cycling races.

Belgium is famous for its chocolates.

Belgium is home to over 1,000 different types of beer.

Belgium is famous for its comic book heritage.

Belgium

Contributions

Employee Payroll Tax

Contribution TypeRate
(in % on gross wage at 100.00%) Social Security for white-collar workers13.07%
(in % on gross wage at 100.00%) Social Security for white-collar workers13.07%

Employer Payroll Tax

Contribution TypeRate
Social Security – circa 27% (includes coverage for Sickness, Unemployment, Accident
Insurance & Pension)
25.00%

Payroll

Payroll Cycle

In Belgium, wages are typically paid on the last day of the month for work performed between the first and last day of the month.

13th Salary

The Joint Labor Committee may decide that a 13th salary is appropriate. Employers who offer a 13th-month bonus typically give it out at the end of the calendar year. Some employers will also add the first half of the 14th month’s pay.

Work Hours and Week

In Belgium, a standard workweek cannot exceed 38 hours. Workers must be paid overtime after 38 hours.

Overtime

The limitations on working hours apply to employees with full-time employment contracts. There are two ways that overtime work has to be paid for.
Belgium

Leave

Paid Time Off

In Belgium, the number of days worked in a given year determines how much annual leave an employee is entitled to.

Public Holidays

Ten official public holidays are paid holidays for employees.

Sick Days

For a period of thirty days, the employer will pay the employee’s regular salary in the event of illness or a personal injury. The Health Insurance Fund will cover additional leave at 60% of salary after 30 days.

Maternity Leave

A pregnant employee is entitled to 15 weeks of leave, which could be extended to 19 weeks in the event of a complicated birth or multiple births.

Paternity Leave

An allowance of 20 days of paid paternity leave is due to the father. The 20 days of paid leave may be taken singly, consecutively, or in 40 half-day increments.

Termination

Termination Process

Depending on the terms of the employment agreement, different termination procedures apply; notice-based termination is the strictest type. Employees who have been with a company for at least six months have a right to know why they were fired.

Notice Period

Notice periods are dependent on the length of service/employment.

Severance Pay

Only when an employer makes a termination without giving notice is severance applicable.

Probation Period

Probation Period

In Belgium, there is no probationary period.

Immigration

EU nationals should register with the appropriate local authority upon arrival if they intend to stay in Belgium for less than three months. A registration certificate from your local authority will be required if the stay will last longer than three months.

VAT

Belgium charges a 21% standard rate of VAT.