Payroll & Employment Guide: Belgium

Hiring in Belgium

When hiring in Belgium, employment contracts and working conditions must align with national law and the applicable collective labour agreements (CLAs). This includes working-time limits, rest, overtime rules, and sector-specific pay scales.

Contracts may be full-time or part-time and must clearly describe the working schedule, compensation structure, and key rights such as leave entitlements and notice conditions. Employers should always confirm which Joint Labour Committee applies to ensure compliance with the correct CLA.

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Employee Benefits & Statutory Protections

Belgian employees benefit from strong statutory protections around annual leave, holiday pay, overtime, rest, and social security. Many employers also offer attractive additional benefits, either voluntarily or under sectoral CLAs.

Mandatory Benefits / Statutory Protections:

• Annual leave: 4 weeks of paid vacation (20 working days for a 5-day week), provided the employee worked the full preceding year
• Holiday pay (“double holiday pay”): an additional payment around holiday periods, often about 92% of one monthly salary, on top of regular pay
• Overtime compensation: typically 150% of regular pay for overtime on weekdays and 200% on Sundays or public holidays, plus compensatory rest
• Rest & breaks: at least 11 consecutive hours of rest between working days, and a minimum 15-minute break for workdays exceeding 6 hours; weekly rest usually on Sunday or compensated later
• Social security coverage: employers contribute to health, pension, unemployment, accident, and other social-insurance schemes
• Health & safety: mandatory internal prevention and protection service and appointment of a prevention advisor

Additional / Common Employer-Provided Benefits:

• 13th-month salary or year-end bonus (common or mandatory in various sectors)
• Other bonuses: discretionary bonuses, eco-vouchers, variable or collective bonuses linked to company performance
• Additional leave days, extra pension contributions, or other perks depending on CLA and employer policy

Designing a benefits package that respects legal requirements and reflects sector practices helps employers stay competitive while remaining fully compliant in Belgium.

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Taxes & Social Security in Belgium

Belgium finances its comprehensive social-security system through employer and employee contributions, alongside personal income tax. Employers play a central role in withholding payroll taxes and social contributions.

Key Tax & Social-Security Features:

• Employers must calculate and withhold social-security contributions from employee salaries and pay employer contributions on top of gross pay
• Employee income tax and social-security contributions are generally deducted at source
• Correct application of CLA-based pay scales and overtime rates is essential to determine the proper contribution base

Minimum Wage / Pay Scales:
Belgium does not have one single statutory minimum wage. Instead, pay scales are defined mainly in sector-specific CLAs. When no sector minimum applies, the Guaranteed Average Minimum Monthly Income (GAMMI/RMMMG) provides a floor, with reference hourly rates around €11.95–€12.57/hour (depending on weekly working time).

Accurate payroll calculations, including the proper treatment of holiday pay, overtime, and bonuses, are key to tax and social-security compliance.

Payroll in Belgium

Payment Cycle: Salaried employees must be paid at least once per month; hourly workers may be paid more frequently, depending on the arrangement and CLA.

Payslips & Record-Keeping:
Each wage payment must be accompanied by a wage statement or payslip. This should detail:

• Gross salary and days worked
• Holidays and absences
• Taxed benefits, bonuses, and holiday pay
• Social-security contributions and tax withholdings
• Net salary paid

Overtime & Compensation Handling:
Overtime is generally compensated at enhanced rates (e.g., 150% on weekdays and 200% on Sundays or public holidays), along with compensatory rest as provided by law or CLAs. Accurate time-tracking is essential.

Payroll Currency: EUR.

Payroll Reporting & Compliance:
Employers must maintain proper payroll records and submit required declarations to the social-security authorities and tax administration. These may be monthly and/or annual filings, depending on the obligation.

Implementing a robust payroll process in Belgium ensures compliant wage payments, correct contributions, and clear documentation for employees and authorities.

Looking for help running compliant payroll for employees in Belgium?

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Legal Regulations & Compliance Requirements

Belgium’s labour framework combines national law with strong sector-based CLAs. Employers must ensure their policies and contracts comply with both.

Key Compliance Requirements:

• Registering employees with Belgian social security and managing contributions correctly
• Following rules on maximum daily and weekly working hours, rest periods, and overtime, in line with law or CLA
• Meeting health & safety obligations, including setting up an internal service for prevention and protection and appointing a prevention advisor
• Applying the relevant CLA, which may significantly impact pay, working time, bonuses, and termination rules
• Remaining aware of newer developments such as flexible work-week arrangements or right-to-disconnect policies

Employers who proactively manage compliance are better positioned to avoid disputes, penalties, and reputational risk in the Belgian market.

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Work Permits & Hiring Foreign / Non-Resident Employees

For non-Belgian or non-EU nationals, employers must ensure that the employee holds an appropriate work permit and/or residence permit before starting work in Belgium.

Key Considerations:

• Choosing the correct work authorization route, depending on the employee’s profile, role, and duration of employment
• Ensuring proper social-security registration where required
• Maintaining compliant documentation and reporting, especially where the employing entity is foreign or remote

For organisations without a Belgian entity, working with an Employer of Record (EOR) can simplify immigration, onboarding, and ongoing compliance for non-resident employees.

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EOR & PEO Services in Belgium

Using an EOR or PEO in Belgium is an effective way for international companies to hire local employees without setting up a Belgian legal entity and to reduce administrative complexity.

With Belgian EOR/PEO support, you can:

• Issue employment contracts that are fully compliant with Belgian law and the relevant CLA
• Run payroll with correct tax and social-security deductions and issue compliant payslips
• Manage statutory leave, holiday pay (including double holiday pay), overtime compensation, and rest policies
• Handle onboarding, HR administration, compliance, and terminations
• Reduce risk and administrative burden, especially if you do not have a local Belgian entity

EOR/PEO services allow you to focus on building your Belgian team while your partner manages local HR and compliance requirements.

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Payroll Calculator

Estimate salaries, employer social-security contributions, and statutory deductions in Belgium using Dhi ADT’s payroll calculator. Get a quick overview of gross-to-net pay and total employment costs.

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