Good to know
National currency of Belgium: Euro (EUR)
Minimum Salary: 1806,16 € gross/month
The minimum salary was increased by 76.26 euros gross per month on April 1, 2022. An increase of 35 euros gross per month is planned for April 1, 2024 and April 1, 2026.
Salary Payment: monthly, bimonthly
Salary Calculation: gross to net
Legal Working Hours: 40 hours/week (38 hours on an annual basis).
Source: Federal Public Service
About Belgium
Belgium is renowned for its beautiful medieval architecture. It is a country with a developed economy; it was the first region of continental Europe to enter the industrial revolution, acquiring vast quantities of raw material at low cost. Thus, it rapidly developed important rail, road and port infrastructures to ensure its trade with neighbouring countries. Belgium is one of the founding countries of the European Economic Community and part of the first circle of Economic and Monetary Union. Today it is home to both EU and NATO Headquarters. Belgium is attractive to foreign investment because if its competitive corporate income tax rate.
Ready to Benefit from a Belgium HR & Payroll Expert?
Social Protection in Belgium
The Belgian social security system covers people who reside in Belgium and/or who are employed or self-employed there. Employees are covered for all risks (sickness-maternity-disability, old age-survivors, occupational accidents-diseases and unemployment). Self-employed persons are covered under a special plan for all risks except for occupational accidents and diseases and unemployment.
Here we focus on the plan covering employees.
Collection
The collection of contributions is carried out by the National Social Security Office (ONSS). Its mission is to collect contributions and distribute them among the 7 branches of social security.
When an employer hires staff for the first time, they must apply for registration with the ONSS through the online service WIDE. Once the procedure is completed, the employer must report any hiring with the immediate declaration of employment (Dimona). They must also inform the ONSS of any departure of an employee. The employer is responsible for paying the employer’s and employee’s contributions.
Contributions are paid quarterly, at the latest on the last day of the month following the quarter. If the contributions exceed a certain limit during a quarter, the employer is required to pay an advance on the quarterly contributions each month.
For occupational accident risk, contributions are paid directly by the employer, in the form of premiums, to the selected licensed insurance company.
Contributions
Contributions for an employed activity are calculated on the total gross remuneration. However, for some categories of employees, they are calculated on the basis of a lump sum.
Contribution rates
Contribution rates as of January 1, 2022 – Private sector workers subject to all insurance branches |
||
| Contributions | Employee | Employer |
| Global contribution | 13,07% | 24,92% (1) (+1,69%) (2) |
| Annual vacation (for labourers only) (3) | – | 15,84% |
| Salary moderation (4) | – | 7,48% |
| Workplace accidents (special contribution) | – | 0,02% |
| Asbestos Fund (5) | – | 0,01% |
| Temporary unemployment contribution and older unemployed | – | 0,10% |
Notes
(1) For certain categories of employees, the employer’s share of the overall contribution is reduced to 19.88%, resulting in a reduction in wage moderation. The basic employer’s contribution for young workers, trainees and apprentices up to the age of 18 is only 17.82% of their gross remuneration.
(2) This is 1.60% + 0.09% related to the wage moderation contribution. Additional contribution due by companies with an average of 10 or more employees during the reference period (i.e. from the 4th quarter of year -2 to the 3rd quarter of year -1 inclusive).
(3) The contribution to the annual vacation system allows labourers to receive a replacement income during their statutory vacations from the National Annual Vacation Office (ONVA) or from a Special Vacation Fund (which corresponds to the paid vacations granted by the employer to other employees). A part (10.27%) is to be paid to the ONSS at once (in March-April of each year). The remaining 5.57% is collected in the same way as the other social security contributions (quarterly). For manual workers, the basis for calculating contributions for all risks is 108% of gross pay. Thus, by increasing the calculation base by 8%, the contributions due on the “simple vacation pay” are paid indirectly.
(4) The rate indicated corresponds to the maximum contribution (the contribution corresponds to 5.67% of the remuneration paid, plus 5.67% of the employer’s contribution, plus 0.40% for persons covered by the legislation on annual vacations for employees).
The contribution for salary moderation is not due for certain categories of workers (young people under 18 years of age; fishermen; casual workers in the agricultural sector; people with disabilities employed in adapted work companies, etc.).
(5) In 2022, the contribution for the Asbestos Fund is deducted for each quarter (2021 and previous years: contribution only deducted in the 1st and 2nd quarters).
Some specificities
In addition to the contributions mentioned above, there is an insurance premium for accidents at work. This is not collected by the ONSS, but directly by the licensed insurance company with which the employer has taken out an insurance contract.
There is also a special social security contribution payable by the employee. This is calculated on the basis of income and family situation. The final amount is determined when the tax return is filed, but a deduction is made by the ONSS for each quarterly payment. The employer must therefore deduct a part of this contribution from the remuneration of his employees each month.
Various special employer contributions exist in Belgium. They can be sector-related (e.g. a contribution to a Life Security Fund), have a broader scope (Business Closure Fund), or apply to a specific situation (economic unemployment).
Finally, residents of the Flemish Region over 25 years of age are obliged to join the health insurance plan. They have to pay an annual contribution of € 54 (zorgpremie) for long-term care. Residents of the Flemish Community in the Brussels-Capital Region are not required to join.
Source: The Cleiss
Individual Income Tax
Individual income tax is deducted at source in Belgium. It is calculated from the taxpayer’s gross salary. It is taxed individually. However, there is a marital quotient if the share of income of one of the spouses is 30% maximum of the total professional income. In this case, the spouse can claim a portion of the other’s income.
Although tax is deducted at source, taxpayers must file a tax return each year. They are reimbursed if they have overpaid or are asked to pay extra if the amount of tax has been underestimated.
Progressive tax rates for fiscal year 2022 (on 2021 income) |
||||
| Tax bracket 1 | From 0,01 euro to 13 540 euros | 25% | ||
| Tax bracket 2 | From 13 540 euros to 23 900 euros | 40% | ||
| Tax bracket 3 | From 23 900 euros to 41 360 euros | 45% | ||
| Tax bracket 4 | Above 41 360 euros | 50% | ||
Source : Federal Public Service Finances
Our HR & Payroll Experts are Ready to Help
Payroll and HR are different in each country and to each business. Trust one of our local experts to ensure your company’s compliance in Belgium.
Our Payroll and HR services in Belgium
- Implementation and testing of the software
- An understanding of your individual business payroll processes
- Online payslips & payments
- A dedicated payroll expert
- Data entry & processing
- Payslip distribution
- Personnel & document production
- Legislation compliance
- Highly secure
HR & Payroll in Belgium
HR & Payroll in Belgium
Good to know
National currency of Belgium: Euro (EUR)
Minimum Salary: 1806,16 € gross/month
The minimum salary was increased by 76.26 euros gross per month on April 1, 2022. An increase of 35 euros gross per month is planned for April 1, 2024 and April 1, 2026.
Salary Payment: monthly, bimonthly
Salary Calculation: gross to net
Legal Working Hours: 40 hours/week (38 hours on an annual basis).
Source: Federal Public Service
Ready to Benefit from a Belgium HR & Payroll Expert?
About Belgium
Belgium is renowned for its beautiful medieval architecture. It is a country with a developed economy; it was the first region of continental Europe to enter the industrial revolution, acquiring vast quantities of raw material at low cost. Thus, it rapidly developed important rail, road and port infrastructures to ensure its trade with neighbouring countries. Belgium is one of the founding countries of the European Economic Community and part of the first circle of Economic and Monetary Union. Today it is home to both EU and NATO Headquarters. Belgium is attractive to foreign investment because if its competitive corporate income tax rate.
Social Protection in Belgium
The Belgian social security system covers people who reside in Belgium and/or who are employed or self-employed there. Employees are covered for all risks (sickness-maternity-disability, old age-survivors, occupational accidents-diseases and unemployment). Self-employed persons are covered under a special plan for all risks except for occupational accidents and diseases and unemployment.
Here we focus on the plan covering employees.
Collection
The collection of contributions is carried out by the National Social Security Office (ONSS). Its mission is to collect contributions and distribute them among the 7 branches of social security.
When an employer hires staff for the first time, they must apply for registration with the ONSS through the online service WIDE. Once the procedure is completed, the employer must report any hiring with the immediate declaration of employment (Dimona). They must also inform the ONSS of any departure of an employee. The employer is responsible for paying the employer’s and employee’s contributions.
Contributions are paid quarterly, at the latest on the last day of the month following the quarter. If the contributions exceed a certain limit during a quarter, the employer is required to pay an advance on the quarterly contributions each month.
For occupational accident risk, contributions are paid directly by the employer, in the form of premiums, to the selected licensed insurance company.
Contributions
Contributions for an employed activity are calculated on the total gross remuneration. However, for some categories of employees, they are calculated on the basis of a lump sum.
Contribution rates
Contribution rates as of January 1, 2022 – Private sector workers subject to all insurance branches |
||
| Contributions | Employee | Employer |
| Global contribution | 13,07% | 24,92% (1) (+1,69%) (2) |
| Annual vacation (for labourers only) (3) | – | 15,84% |
| Salary moderation (4) | – | 7,48% |
| Workplace accidents (special contribution) | – | 0,02% |
| Asbestos Fund (5) | – | 0,01% |
| Temporary unemployment contribution and older unemployed | – | 0,10% |
Notes
(1) For certain categories of employees, the employer’s share of the overall contribution is reduced to 19.88%, resulting in a reduction in wage moderation. The basic employer’s contribution for young workers, trainees and apprentices up to the age of 18 is only 17.82% of their gross remuneration.
(2) This is 1.60% + 0.09% related to the wage moderation contribution. Additional contribution due by companies with an average of 10 or more employees during the reference period (i.e. from the 4th quarter of year -2 to the 3rd quarter of year -1 inclusive).
(3) The contribution to the annual vacation system allows labourers to receive a replacement income during their statutory vacations from the National Annual Vacation Office (ONVA) or from a Special Vacation Fund (which corresponds to the paid vacations granted by the employer to other employees). A part (10.27%) is to be paid to the ONSS at once (in March-April of each year). The remaining 5.57% is collected in the same way as the other social security contributions (quarterly). For manual workers, the basis for calculating contributions for all risks is 108% of gross pay. Thus, by increasing the calculation base by 8%, the contributions due on the “simple vacation pay” are paid indirectly.
(4) The rate indicated corresponds to the maximum contribution (the contribution corresponds to 5.67% of the remuneration paid, plus 5.67% of the employer’s contribution, plus 0.40% for persons covered by the legislation on annual vacations for employees).
The contribution for salary moderation is not due for certain categories of workers (young people under 18 years of age; fishermen; casual workers in the agricultural sector; people with disabilities employed in adapted work companies, etc.).
(5) In 2022, the contribution for the Asbestos Fund is deducted for each quarter (2021 and previous years: contribution only deducted in the 1st and 2nd quarters).
Some specificities
In addition to the contributions mentioned above, there is an insurance premium for accidents at work. This is not collected by the ONSS, but directly by the licensed insurance company with which the employer has taken out an insurance contract.
There is also a special social security contribution payable by the employee. This is calculated on the basis of income and family situation. The final amount is determined when the tax return is filed, but a deduction is made by the ONSS for each quarterly payment. The employer must therefore deduct a part of this contribution from the remuneration of his employees each month.
Various special employer contributions exist in Belgium. They can be sector-related (e.g. a contribution to a Life Security Fund), have a broader scope (Business Closure Fund), or apply to a specific situation (economic unemployment).
Finally, residents of the Flemish Region over 25 years of age are obliged to join the health insurance plan. They have to pay an annual contribution of € 54 (zorgpremie) for long-term care. Residents of the Flemish Community in the Brussels-Capital Region are not required to join.
Source: The Cleiss
Individual Income Tax
Individual income tax is deducted at source in Belgium. It is calculated from the taxpayer’s gross salary. It is taxed individually. However, there is a marital quotient if the share of income of one of the spouses is 30% maximum of the total professional income. In this case, the spouse can claim a portion of the other’s income.
Although tax is deducted at source, taxpayers must file a tax return each year. They are reimbursed if they have overpaid or are asked to pay extra if the amount of tax has been underestimated.
Progressive tax rates for fiscal year 2022 (on 2021 income) |
||||
| Tax bracket 1 | From 0,01 euro to 13 540 euros | 25% | ||
| Tax bracket 2 | From 13 540 euros to 23 900 euros | 40% | ||
| Tax bracket 3 | From 23 900 euros to 41 360 euros | 45% | ||
| Tax bracket 4 | Above 41 360 euros | 50% | ||
Source : Federal Public Service Finances
Our HR & Payroll Experts are Ready to Help
Payroll and HR are different in each country and to each business. Trust one of our local experts to ensure your company’s compliance in Belgium.
Our Payroll and HR services in Belgium
- Implementation and testing of the software
- An understanding of your individual business payroll processes
- Online payslips & payments
- A dedicated payroll expert
- Data entry & processing
- Payslip distribution
- Personnel & document production
- Legislation compliance
- Highly secure
Good to know
National currency of Belgium: Euro (EUR)
Minimum Salary: 1806,16 € gross/month
The minimum salary was increased by 76.26 euros gross per month on April 1, 2022. An increase of 35 euros gross per month is planned for April 1, 2024 and April 1, 2026.
Salary Payment: monthly, bimonthly
Salary Calculation: gross to net
Legal Working Hours: 40 hours/week (38 hours on an annual basis).
Source: Federal Public Service
Ready to Benefit from a Belgium HR & Payroll Expert?
About Belgium
Belgium is renowned for its beautiful medieval architecture. It is a country with a developed economy; it was the first region of continental Europe to enter the industrial revolution, acquiring vast quantities of raw material at low cost. Thus, it rapidly developed important rail, road and port infrastructures to ensure its trade with neighbouring countries. Belgium is one of the founding countries of the European Economic Community and part of the first circle of Economic and Monetary Union. Today it is home to both EU and NATO Headquarters. Belgium is attractive to foreign investment because if its competitive corporate income tax rate.
Social Protection in Belgium
The Belgian social security system covers people who reside in Belgium and/or who are employed or self-employed there. Employees are covered for all risks (sickness-maternity-disability, old age-survivors, occupational accidents-diseases and unemployment). Self-employed persons are covered under a special plan for all risks except for occupational accidents and diseases and unemployment.
Here we focus on the plan covering employees.
Collection
The collection of contributions is carried out by the National Social Security Office (ONSS). Its mission is to collect contributions and distribute them among the 7 branches of social security.
When an employer hires staff for the first time, they must apply for registration with the ONSS through the online service WIDE. Once the procedure is completed, the employer must report any hiring with the immediate declaration of employment (Dimona). They must also inform the ONSS of any departure of an employee. The employer is responsible for paying the employer’s and employee’s contributions.
Contributions are paid quarterly, at the latest on the last day of the month following the quarter. If the contributions exceed a certain limit during a quarter, the employer is required to pay an advance on the quarterly contributions each month.
For occupational accident risk, contributions are paid directly by the employer, in the form of premiums, to the selected licensed insurance company.
Contributions
Contributions for an employed activity are calculated on the total gross remuneration. However, for some categories of employees, they are calculated on the basis of a lump sum.
Contribution rates
Contribution rates as of January 1, 2022 – Private sector workers subject to all insurance branches |
||
| Contributions | Employee | Employer |
| Global contribution | 13,07% | 24,92% (1) (+1,69%) (2) |
| Annual vacation (for labourers only) (3) | – | 15,84% |
| Salary moderation (4) | – | 7,48% |
| Workplace accidents (special contribution) | – | 0,02% |
| Asbestos Fund (5) | – | 0,01% |
| Temporary unemployment contribution and older unemployed | – | 0,10% |
Notes
(1) For certain categories of employees, the employer’s share of the overall contribution is reduced to 19.88%, resulting in a reduction in wage moderation. The basic employer’s contribution for young workers, trainees and apprentices up to the age of 18 is only 17.82% of their gross remuneration.
(2) This is 1.60% + 0.09% related to the wage moderation contribution. Additional contribution due by companies with an average of 10 or more employees during the reference period (i.e. from the 4th quarter of year -2 to the 3rd quarter of year -1 inclusive).
(3) The contribution to the annual vacation system allows labourers to receive a replacement income during their statutory vacations from the National Annual Vacation Office (ONVA) or from a Special Vacation Fund (which corresponds to the paid vacations granted by the employer to other employees). A part (10.27%) is to be paid to the ONSS at once (in March-April of each year). The remaining 5.57% is collected in the same way as the other social security contributions (quarterly). For manual workers, the basis for calculating contributions for all risks is 108% of gross pay. Thus, by increasing the calculation base by 8%, the contributions due on the “simple vacation pay” are paid indirectly.
(4) The rate indicated corresponds to the maximum contribution (the contribution corresponds to 5.67% of the remuneration paid, plus 5.67% of the employer’s contribution, plus 0.40% for persons covered by the legislation on annual vacations for employees).
The contribution for salary moderation is not due for certain categories of workers (young people under 18 years of age; fishermen; casual workers in the agricultural sector; people with disabilities employed in adapted work companies, etc.).
(5) In 2022, the contribution for the Asbestos Fund is deducted for each quarter (2021 and previous years: contribution only deducted in the 1st and 2nd quarters).
Some specificities
In addition to the contributions mentioned above, there is an insurance premium for accidents at work. This is not collected by the ONSS, but directly by the licensed insurance company with which the employer has taken out an insurance contract.
There is also a special social security contribution payable by the employee. This is calculated on the basis of income and family situation. The final amount is determined when the tax return is filed, but a deduction is made by the ONSS for each quarterly payment. The employer must therefore deduct a part of this contribution from the remuneration of his employees each month.
Various special employer contributions exist in Belgium. They can be sector-related (e.g. a contribution to a Life Security Fund), have a broader scope (Business Closure Fund), or apply to a specific situation (economic unemployment).
Finally, residents of the Flemish Region over 25 years of age are obliged to join the health insurance plan. They have to pay an annual contribution of € 54 (zorgpremie) for long-term care. Residents of the Flemish Community in the Brussels-Capital Region are not required to join.
Source: The Cleiss
Individual Income Tax
Individual income tax is deducted at source in Belgium. It is calculated from the taxpayer’s gross salary. It is taxed individually. However, there is a marital quotient if the share of income of one of the spouses is 30% maximum of the total professional income. In this case, the spouse can claim a portion of the other’s income.
Although tax is deducted at source, taxpayers must file a tax return each year. They are reimbursed if they have overpaid or are asked to pay extra if the amount of tax has been underestimated.
Progressive tax rates for fiscal year 2022 (on 2021 income) |
||||
| Tax bracket 1 | From 0,01 euro to 13 540 euros | 25% | ||
| Tax bracket 2 | From 13 540 euros to 23 900 euros | 40% | ||
| Tax bracket 3 | From 23 900 euros to 41 360 euros | 45% | ||
| Tax bracket 4 | Above 41 360 euros | 50% | ||
Source : Federal Public Service Finances
Our HR & Payroll Experts are Ready to Help
Payroll and HR are different in each country and to each business. Trust one of our local experts to ensure your company’s compliance in Belgium.
Our Payroll and HR services in Belgium
- Implementation and testing of the software
- An understanding of your individual business payroll processes
- Online payslips & payments
- A dedicated payroll expert
- Data entry & processing
- Payslip distribution
- Personnel & document production
- Legislation compliance
- Highly secure