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How to hire and pay employees in Belgium
Slasify
Jun 21, 2025
Before Hiring in Belgium
Discover the global hiring and employment landscape in Belgium—a central European country known for its strong economy, multilingual workforce, and strategic location. Belgium is a key player in the European Union and offers excellent opportunities for businesses in various sectors.
Explore the employment essentials including payroll, personal income tax, statutory contributions, annual leaves, minimum wage, terminations, visa requirements, and more. Gain valuable compliance insights for a smooth entry into the dynamic Belgium market with Slasify's global premium HR platform.
At a Glance
| Capital | Brussels |
| Currency | Euro (EUR) |
| Payroll Cycle | Monthly or Semi-monthly |
| Minimum Wage | EUR 2,070.48 per month |
| Annual Leave | 4 weeks |
| Personal Income Tax | 25%–50% |
Personal Income Tax
| Taxable Income (EUR) | Progressive Tax Rate (%) |
|---|---|
| Up to 15,820 | 25 |
| 15,821–27,920 | 40 |
| 27,921–48,320 | 45 |
| Over 48,320 | 50 |
Local Taxes
Municipalities in Belgium may impose an additional tax ranging from 0%–9% on personal income tax.
Statutory Contributions
Both employers and employees in Belgium are required to make social contributions, with the employee's portion generally set at 13.07% of their gross wages.
| Social security branch | Employee contribution |
|---|---|
| Pension | 7.5% |
| Illness and disability (medical care) | 3.55% |
| Illness and disability (benefits) | 1.15% |
| Unemployment | 0.87% |
| Total | 13.07% |
The employer's portion, on the other hand, are made up of a basic and special contributions, the rates of which vary depending on a range of factors, including their work sector and total headcount.
Note: A reduction in employee contributions is possible for low-wage employees and certain groups of employees.
Employer Contributions
| Contribution rate | Note | |
|---|---|---|
| Social Security Contribution | 24.92% | This rate represents the basic employer contribution that applies for private sector employees. |
More information on the special contributions that may apply can be accessed here.
Employee Contributions
| Contribution rate | |
|---|---|
| Social Security Contribution | 13.07% |
Payment of Wages
Wages must be paid at regular intervals and at least twice a month with an interval of no more than 16 days. That being said, employees who are paid on a monthly basis can be paid at least once a month.
Note: Employers in Belgium are obligated to contribute to covering the commuting cost for their employees.
Minimum Wage
The general minimum wage in Belgium is set at EUR 2,070.48 per month, though different rates may be set in collective labor agreements (CAOs) concluded in joint committees (JCs) or subcommittees (PSCs).
Statutory Bonus
There are no mandatory bonus requirements for employers in Belgium, though there are rules regarding the provision of performance-related bonus and profit-share bonus.
Termination
Either party to an employment contract may terminate their contract at any time, provided that the rules on notice period and severance are observed.
Employees with at least 6 months of service have the right to request for their employer to tell them the specific reasons that led to their dismissal.
A manifestly unfair dismissal refers to the dismissal of an indefinite-term employee based on reasons that are not related to the employee's suitability or conduct, or those which are not based on the necessities of the operation of the company, institution or service and which would never have been decided upon by a normal and reasonable employer.
Notice Period
When dismissing an employee, the employer must hand over the termination notice either by registered letter, in which case the notice period will take effect on the third working day after dispatch, or by bailiff's writ.
| Length of service | Notice period (dismissal) | Notice period (resignation) |
|---|---|---|
| Less than 3 months | 1 week | 1 week |
| 3 months | 3 weeks | 2 weeks |
| 4 months | 4 weeks | 2 weeks |
| 5 months | 5 weeks | 2 weeks |
| 6–8 months | 6 weeks | 3 weeks |
| 9–11 months | 7 weeks | 3 weeks |
| 12–14 months | 8 weeks | 4 weeks |
| 15–17 months | 9 weeks | 4 weeks |
| 18–20 months | 10 weeks | 5 weeks |
| 21–23 months | 11 weeks | 5 weeks |
| 2 years | 12 weeks | 6 weeks |
| 3 years | 13 weeks | 6 weeks |
| 4 years | 15 weeks | 7 weeks |
| 5 years | 18 weeks | 9 weeks |
| 6 years | 21 weeks | 10 weeks |
| 7 years | 24 weeks | 12 weeks |
| 8 years | 27 weeks | 13 weeks |
| 9 years | 30 weeks | 13 weeks |
| 10 years | 33 weeks | 13 weeks |
| 11 years | 36 weeks | 13 weeks |
| 12 years | 39 weeks | 13 weeks |
| 13 years | 42 weeks | 13 weeks |
| 14 years | 45 weeks | 13 weeks |
| 15 years | 48 weeks | 13 weeks |
| 16 years | 51 weeks | 13 weeks |
| 17 years | 54 weeks | 13 weeks |
| 18 years | 57 weeks | 13 weeks |
| 19 years | 60 weeks | 13 weeks |
| 20 years | 62 weeks | 13 weeks |
| 21 years | 63 weeks | 13 weeks |
| 22 years | 64 weeks | 13 weeks |
| 23 years | 65 weeks | 13 weeks |
The employer or the employee can immediately terminate the employment relationship without notice or compensation if there is an urgent reason.
During the notice period, the employee shall be entitled to take paid days off to look for new employment, as follows:
| Employee does not benefit from outplacement guidance | Employee benefits from outplacement guidance |
|---|---|
| During the last 26 weeks of the notice period, the employee may be absent for a day (or 2 half days) per week. Before that, they may be absent 0.5 day per week. | The employee may be absent for a day (or 2 half days) per week for the entire duration of the notice period. |
Severance Pay
The party that terminates the employment contract without urgent reason, without observing a notice period or with an insufficient notice period, must pay the other party a termination payment.
The severance payment is equal to the current salary corresponding to either the duration of the notice period that would normally have to be observed or the remaining part thereof.
Probationary Period
As a general principle, no employment contract in Belgium can provide for a probationary period.
Work Time Rules
Standard Working Hours
Normal working hours in Belgium are subject to a maximum of 8 hours per day and 40 hours per week. That being said, all companies must have reduced weekly working hours to 38 hours, which can be done as follows:
| Forms of reduction | Explanation |
|---|---|
| Effective reduction of daily working hours | Working hours can be reduced by shortening the daily work hours of employees |
| Effective reduction of weekly working hours | Working hours can be reduced by lowering the weekly working time limit |
| Reduction of working hours by granting additional compensatory rest days | Working hours may be reduced in an equivalent manner by granting additional compensatory rest days without effectively reducing daily and weekly working hours |
A comprehensive breakdown on the application of the reduction of working hours can be accessed here.
Break Period
Employees who work for more than 6 hours must be granted a break period of at least 15 minutes when the duration of the work reaches 6 hours at the latest.
Furthermore, employees have the right to suspend their work performance without pay during the working day to breastfeed or express milk for their child. This can be exercised up to 9 months after the birth of the child.
| Daily working hours | Duration of breastfeeding break |
|---|---|
| At least 4 hours | A single 30-minute break |
| At least 7.5 hours | 2 breaks of 30 minutes each, which can be taken all at once or in up to 2 sessions |
Unless otherwise agreed, the breastfeeding breaks shall fall immediately before or after the rest periods specified in the work regulations.
Overtime
Overtime work may be allowed for work characterized by their unforeseeable nature, either in terms of their unexpected occurrence or in terms of the volume of work required. Employees who work beyond their normal working hours are entitled to the following overtime pay:
| General overtime | Special overtime |
|---|---|
| 150% of the employee's wage for overtime performed on work days, including Saturdays | 200% of the employee's wage for overtime performed on Sundays or public holidays |
Some of these overtime hours are subject to prior authorization, e.g. through a royal decree or a trade union delegation, while others are not subject to any authorization, e.g. cases of force majeure.
An employee's total working hours are generally subject to a maximum of 11 hours per day and 50 hours per week, inclusive of overtime.
Weekly Rest Days
An employee's working week extends from Monday to Saturday at the latest, entitling them to at least a day of rest per week. Furthermore, employees shall also be entitled to a daily rest period of at least 11 consecutive hours, which can only be shortened if certain conditions are met.
The rest period of 11 consecutive hours between two work days is in addition to the Sunday rest, meaning that the employee enjoys a weekly work interruption of 35 consecutive hours.
The regulations determine a certain number of exceptions that allow Sunday work. Those required to work Sundays are entitled to compensatory rest during the 6 days following that Sunday. with the exception of employees who work in shifts.
| Time worked | Compensatory rest |
|---|---|
| Longer than 4 hours | Full day |
| 4 hours or less | Half day, granted before or after 1:00 p.m. and on that day, no more than 5 hours of work may be performed |
Holiday and Leave Entitlements
Public Holidays
Employees shall generally not work on 10 public holidays per year, with the employer being obligated to pay for these days not worked.
| Holiday | Date |
|---|---|
| New Year's Day | January 1 |
| Easter Monday | April 1 |
| Labor Day | May 1 |
| Ascension Day | May 9 |
| Whit Monday | May 20 |
| National Holiday | July 21 |
| Assumption | August 15 |
| All Saints' Day | November 1 |
| Armistice Day | November 11 |
| Christmas Day | December 25 |
In order to guarantee the employee 10 public holidays, the law states that if a public holiday coincides with a Sunday or a non-working day, the day must be replaced. This replacement day must be set on a working day, and it shall acquire the status of a public holiday for the employees in the company.
Furthermore, if Sunday work is permitted by or pursuant to the Labor Act of March 16, 1971, the employee may be employed on a public holiday, provided that a compensatory rest is provided.
Annual Leave
Full-time employees in Belgium are generally entitled to 4 weeks of annual leave after completing a full year of service, which can be taken by submitting an explicit request to their employers.
| Amount | |
|---|---|
| Single holiday pay | The normal salary that the employer awards the employee for each day of holiday granted |
| Double holiday pay | A supplement for each month worked or equivalent during the holiday service year corresponding to 1/12 of 92% of the gross salary of the month in which the employee takes their leave |
Employees who have completed at least 3 months of service may be entitled to an additional week of annual leave once their normal annual leave entitlements have been used up. This additional leave can also be taken before the employee becomes entitled to their normal annual leave, and the payment during this period shall be an advance on their double vacation pay for the following year.
Sick Leave
The performance of the employment contract is suspended during the period of incapacity for work resulting from an illness or accident, in which case the employee has certain obligations to be followed.
Employees hired for an indefinite period retain the right to their salary at the employer's expense during the first 30 days of incapacity for work, regardless of their seniority. This also applies for those under a fixed-term contract of at least 3 months. Otherwise, the following shall apply:
| Sick leave period | Sick leave pay |
|---|---|
| Day 1–7 | 100% |
| Day 8–14 | 85.88% |
| Day 15–30 | 25.88% of the part of the salary that does not exceed the limit set by the ZIV and 85.88% of the salary that exceeds this limit |
If a subsequent period of incapacity for work occurs after a normal return to work, i.e. there is a relapse, the guaranteed wage is not due if a new incapacity for work occurs within 14 days following the end of the previous period of incapacity.
Note: There is still a right to guaranteed wage for the part of the sick leave period that is still to run, provided that this was not exhausted in the first period of incapacity.
Maternity Leave
An employee who is going to give birth is entitled to 15 weeks of maternity leave, which can be extended up to 19 weeks in the event of a multiple birth.
The employee may under no circumstances perform work in the 7-day period preceding the expected date of delivery and in the 9 weeks after delivery.
| Pre-natal leave | Post-natal leave | |
|---|---|---|
| Overview | 6 weeks, of which 5 are optional and 1 is mandatory | At least 9 weeks, which can be supplemented with the optional pre-natal leave that has not been taken |
| In the event of a multiple birth | 8 weeks | Can be extended by up to 2 weeks at the employee's request |
During maternity leave, the employee receives a maternity allowance via their insurance company. The employer does not have to pay any wages during maternity leave.
Paternity Leave
On the occasion of the birth of their child, the employee shall be entitled to 20 days of paternity leave, which can be taken within 4 months of the child's delivery.
The first 3 days of paternity leave shall be paid by the employer, while the remaining days shall be covered by the relevant health insurance fund.
Parental Leave
Employees who has been employed for at least 12 months in the 15-month period preceding their written notice of parental leave may temporarily suspend or reduce their work to care for their children under 12 years old, regardless if the child is born or adopted.
The age limit for taking parental leave is set at 21 years old if the child is affected by a certain level of physical or mental disability.
| Parental leave schemes | Overview |
|---|---|
| Full-time parental leave | Fully suspend the performance of work for 4 months, which can be split into several months at the employee's discretion. |
| Half-time parental leave | Work part-time for 8 months, which may be split up at the employee's discretion. However, a duration of 2 months or a multiple thereof must be taken into account for each application. |
| 1/5 parental leave | Reduce working hours by 1/5 for 20 months, which may be split up at the employee's discretion. However, a duration of 5 months must be taken into account for each application. |
| 1/10 parental leave | Reduce working hours by 1/10 for a period of 40 months with the employer's agreement, which may be split up. However, a duration of 10 months or a multiple thereof must be taken into account for each application. |
The right to parental leave applies per child who meets the age requirement and for both parents separately, to the extent that both partners can enjoy this right. However, if the employee has already taken parental leave for the same child under Collective Labor Agreement No. 64, their right is limited to 2 months of full-time parental leave or the equivalent in another form of leave.
In principle, the employee is entitled to an interruption benefit from the National Employment Office during parental leave. More information regarding parental leave benefits can be found on the RVA website.
Other Leave
| Leave | Paid/Unpaid | Duration | Note |
|---|---|---|---|
| Adoption leave | Both | 6 weeks |
Every employee, male or female, is entitled to adoption leave to welcome a child into the family. This leave may be extended depending on the employee's circumstances. The employee shall retain their normal salary at the employer's expense for the first 3 calendar days of their leave. |
| Leave for Compelling Reasons | Unpaid | 10 days per year |
This leave can be taken for any unforeseeable event unrelated to work that requires the urgent and necessary intervention of the employee. This leave includes up to 5 days of care leave per year. |
More information on other types of leave that an employee in Belgium may be entitled to can be accessed here.
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