Belgium at a glance
Taxes in Belgium
Employer Contributions
Total employer social cost: ~27%–30%+ of gross salary
| Contribution Type | Rate |
|---|---|
| Employer social security (ONSS — global) | ~25% of gross salary |
| Additional employer contributions (sectoral funds, closure fund, asbestos fund) | ~2%–3% |
| Workplace accident insurance | Sector-based premium |
| Holiday pay (blue-collar, paid to Holiday Fund) | ~15.84% |
Note: Employer social security is paid as a consolidated contribution rather than separate per-branch rates.
Total employer social cost: ~27%–30%+ of gross salary
| Contribution Type | Rate |
|---|---|
| Employer social security (ONSS — global) | ~25% of gross salary |
| Additional employer contributions (sectoral funds, closure fund, asbestos fund) | ~2%–3% |
| Workplace accident insurance | Sector-based premium |
| Holiday pay (blue-collar, paid to Holiday Fund) | ~15.84% |
Note: Employer social security is paid as a consolidated contribution rather than separate per-branch rates.
Income tax: 25%–50% | Social security: 14.27%
| Contribution Type | Rate |
|---|---|
| Pension | 7.50% |
| Health & disability insurance | 3.55% |
| Unemployment insurance | 0.87% |
| Wage moderation contribution | 2.35% |
| Gross Income | Tax Rate |
|---|---|
| €0 – €16,320 | 25% |
| €16,320.01 – €28,800 | 40% |
| €28,800.01 – €49,840 | 45% |
| Over €49,840 | 50% |
Employer of Record in Belgium
How Remote& EOR Works
Remote& serves as the legal employer of your Belgian workers. We handle payroll processing, ONSS filings, statutory benefits administration, and compliant employment contracts — you focus on managing the work.
| Party | Role |
|---|---|
| Your Company | Manages work tasks, performance, and team direction |
| Remote& | Runs payroll, files ONSS, administers benefits, ensures legal compliance |
| Employee | Works for your company under a locally compliant Belgian contract |
Ask Remi:
"Hire a data analyst in Belgium — €4,200/month, starting immediately" Remi handles everything: contract, ONSS registration, payroll setup, and benefits enrollment.
Benefits in Belgium
- Health insurance: Employer contributions fund the national health system (INAMI/RIZIV), covering medical consultations, hospital care, and medications
- Pension: Contributions collected by the National Social Security Office (NSSO/ONSS) based on employee salary
- Transportation allowance: Employers must contribute to commuting costs — public transport or mileage compensation
- Group insurance (pension or disability)
- 13th-month bonus (end-of-year)
- Meal vouchers (maaltijdcheques)
- Eco vouchers
- Company car or mobility budget
- Flexible working hours and remote work
Leave entitlements
| Leave type | Entitlement |
|---|---|
| Paid Annual Leave | 20 days (5-day week) or 24 days (6-day week) + 10 public holidays |
| Sick Leave | 30 days at full salary |
| Maternity Leave | 15 weeks paid |
| Parental Leave | Up to 4 months per parent, per child |
| Time Credit (Career Break) | 6–12 months (typically after 2+ years of service) |
Employment conditions
Notice Periods
Belgian law mandates formal notice periods before any employment contract termination. These are calculated based on length of service and must be respected by both employer and employee.
Health and Safety
Employers must comply with the Wellbeing at Work Act, which covers mental well-being, ergonomic conditions, and mandatory safety training.
Employee Rights & Protections
Belgian workers benefit from: equal pay rights, safe and healthy workplace guarantees, mandatory payslips, unfair dismissal protection, anti-discrimination protections, collective dismissal rules, and pay transparency obligations.
Payments
End of employment in Belgium
Employment termination in Belgium is a structured legal process covering resignation, mutual agreement, dismissal, and fixed-term contract expiration. Rules differ based on which party initiates the termination. Employers must observe notice periods, grounds for dismissal, and special rules for collective layoffs. Non-compliance leads to disputes and financial penalties.
Frequently asked questions
Four main routes: run payroll from HQ for short-term situations; engage contractors for project-based work with multiple clients; set up a Belgian entity for direct employment; or use Remote& as Employer of Record for the fastest compliant path without a local company.