Country Payroll Guide Belgium

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Belgium - Indexation of Salaries

Key Facts

Capital
Brussels
Date format
dd/mm/yyyy
Currency
Euro (EUR)
VAT
the standard rate is 21%

Contributions

Employers

Social Security Tax
Social Security Tax - 25% to 25%
Total Employment Cost
Total Employment Cost - 25% to 25%

Employees

Social Security Tax
Social Security Tax - 13.07%
Total Employee Cost
Total Employee Cost - 13.07%

Minimum Wage

Minimum Wage
The minimum wage in Belgium is 1625.70 EUR per month.

Payroll

Payroll Cycle
Monthly
13th Salary

Depending on Joint Labour Committee.

Income Tax

Employee Income Tax (1)
Up to 13,250 EUR - 25%
Employee Income Tax (2)
13,250–23,390 EUR - 40%
Employee Income Tax (3)
23,390–40,480 EUR - 45%
Employee Income Tax (4)
40,480 EUR and over - 50%

Working Hours

General Working Hours

38 hours per week.

Overtime

1.5 times the employee’s regular rate of pay, and twice his/her regular rate if the overtime is performed on a Sunday or a public holiday.

Leave

Paid Time Off

20 days per year.

Public Holidays

10 public holidays.

Sick Days

The first 30 days of absence is payable by the employer.

Maternity Leave

Up to 15 weeks (19 weeks in the case of a multiple birth).

Paternity Leave

15 days of birth leave for births as from 1st January 2021; 20 days of birth leave for births as from 1st January 2023.

Parental Leave

15 days.

Other Leave

Adoption leave: Four to six consecutive weeks’ leave.

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
Severance Pay

An employer can choose to either terminate an employment contract with the granting of a notice period or to terminate the employment contract immediately with the payment of an indemnity in lieu of notice.

Probation Period

6 months.

Visa

Employment Visa

Possession of a work permit or a single permit.