Belgium
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See how hiring works in Belgium
Learn about local payroll, taxes, and employment laws in Belgium
Minimum Wage Standards
Belgian minimum wage is determined and regularly updated by sectoral Collective Bargaining Agreements (CBAs). When a specific sector's joint committee has not established a minimum wage, the national minimum wage applies.
For employer of record arrangements, minimum compensation is established by Joint Committee 200 (JC 200):
- National Minimum Wage: €2,070.48 per month
- EOR Model Minimum Wage: €2,380.64 per month
Income Tax Structure
Belgian individual income tax operates on a progressive scale ranging from 25% to 50%. Tax calculations account for multiple variables including income level, household status, and number of dependents.
| Tax Rate | Annual Taxable Income (2023-2024) | Annual Taxable Income (2024-2025) |
|---|---|---|
| 25% | €0.01 to €15,200 | €0.01 to €15,820 |
| 40% | €15,200 to €26,830 | €15,820 to €27,920 |
| 45% | €26,830 to €46,440 | €27,920 to €48,320 |
| 50% | Over €46,440 | Over €48,320 |
Employer Contributions
Total employer costs in Belgium are generally estimated at 27.78% of the employee's gross salary.
Mandatory Employer Contributions:
- Social Security Contributions: 27.28%
- Workplace Accident Insurance: 0.50%
Additional Allowances:
- Telework Allowance: €151.70
- Internet Allowance: €20
Important Note: These cost estimates are provided for general informational purposes only. Actual employer costs depend on specific employment conditions and may vary. Contact our team for precise calculations customized to your particular situation.
Overtime & Working Hours
Standard working schedule in Belgium: 38 hours per week.
Overtime compensation is mandatory for part-time employees. Workers hired under "day pass" contract conditions are exempt from overtime pay requirements.
All hours worked beyond the standard 38-hour weekly schedule are considered overtime. Exemptions may apply for specific roles and positions.
Maternity Leave
Pregnant employees receive 15 weeks of paid maternity leave. Leave may begin six weeks before the expected delivery date, with a mandatory minimum of nine weeks following childbirth.
Compensation structure:
- First 30 days: 82% of average salary
- From day 31 until leave conclusion: 75% of average salary
Maternity leave cannot be extended. However, employees who have completed at least one year of service with their current employer may transition to parental leave.
Paternity Leave
Employees are entitled to 10 days of paid paternity leave, which must be utilized within four months of the child's birth.
Compensation arrangement:
- First 3 days: Fully paid by employer at 100% salary
- Remaining 7 days: Paid by government at 82% of average salary (subject to capped daily maximum)
Parental Leave
Working parents who have completed at least 12 months of service with the same employer over the previous 15 months are entitled to four months of parental leave. This entitlement applies to each individual parent.
Parents may take leave simultaneously or at different times. Leave must be utilized before the child reaches 12 years of age (or 21 years for children with disabilities).
Sick Leave
Employees receive full salary paid by the employer for the initial 30 days of sick leave. Following this period, employees generally become eligible for government-provided sickness benefits.
All sick leave must be certified by a qualified medical professional.
Termination Framework
Employment terminations must adhere to comprehensive regulations and consider applicable laws from the employee's home country. The employer coordinates all separation processes with key stakeholders, potentially involving administrative fees and specific procedural requirements for particular termination circumstances.
Employers may terminate employment agreements through two primary methods:
- Providing proper legal notice according to statutory requirements
- Paying termination indemnity in lieu of notice, resulting in immediate contract termination
Employees maintain the right to appeal to a court if they consider the dismissal unjustified. Courts may award additional compensation if they determine the dismissal was unfair.
Notice Period Requirements
Minimum notice duration is two weeks for employment lasting three months. Required notice periods increase proportionally with employment length.
Severance Compensation
Severance obligations generally apply only when proper notice has not been provided according to statutory requirements.
Financial Protection: Our employer of record solution incorporates a Severance Reserve mechanism for all Belgian employment agreements to shield you from unexpected financial exposure related to terminations. This feature leverages our extensive expertise in managing international litigation risk. Severance calculations are determined by our specialists based on Belgian common-law standards, statutory requirements, and local best practices. Any unused reserve amounts are returned to you if the employee resigns or doesn't qualify for severance entitlement.
Paid Annual Leave
Employees working a standard 38-hour weekly schedule receive 20 working days of paid annual leave per year.
Part-time employees receive proportionally calculated leave entitlement based on their contracted working hours.
Public Holidays
Belgium observes 10 national holidays annually. Additional regional holidays may apply depending on the employee's work location.
National public holidays include:
- New Year's Day (January 1)
- Easter Monday
- Labour Day (May 1)
- Ascension Day
- Whit Monday
- Belgium National Holiday (July 21)
- Assumption Day (August 15)
- All Saints' Day (November 1)
- Armistice Day 1918 (November 11)
- Christmas Day (December 25)
Onboarding Timeline
The employee onboarding process can be completed within three business days following Statement of Work signature, pending submission of all required employee information and documentation.
Employment Contract Specifications
Employment contracts in Belgium must always be in writing and must clearly specify the type of employment arrangement, trial period provisions (if applicable), restrictive covenants, and notice requirements.
Specific regulations govern the language used for employment contracts due to Belgium's linguistic diversity across different regions.
Probationary Period
Belgium does not permit probationary periods in employment contracts. Consequently, our employer of record service does not allow the implementation of probationary periods for Belgian employment arrangements.
How it works
Your Global Hiring Process
We take care of employing your team, so you can focus on growing
You choose the talent
You select the candidate you want to hire, anywhere in the world.
We employ them for you
MB Remote becomes the legal employer and handles contracts, payroll, and local labor laws.
Your team starts working
Your employee works directly with you, just like an in-house team member.
We manage compliance
We ensure ongoing payroll, taxes, and legal compliance in the employee’s country.
Frequently Asked Questions
These are the most commonly asked questions about the Employer of Record
Can’t find what you’re looking for? Get in touch with an expert
Is it free to contact MB Remote?
Yes. Contacting us is completely free and without obligation. We’ll discuss your needs and explain how our EOR solution works before anything else.
How long does it take to hire an employee?
Hiring can usually be completed within a few days, depending on the country and local requirements.
What is an Employer of Record (EOR)?
An Employer of Record is a legal entity that employs workers on your behalf. MB Remote handles contracts, payroll, taxes, and local labor law compliance, while you manage the day-to-day work.
Who is the legal employer of the employee?
MB Remote is the legal employer, but the employee works exclusively for you as part of your team.
In which countries can you hire employees?
We support hiring in multiple countries. Contact us to check availability for a specific location.
How does payroll work?
We manage payroll, taxes, and social contributions in compliance with local regulations. You receive one simple monthly invoice.
Is my company still in control of the employee?
Yes. You manage tasks, schedules, and performance. We handle the legal and administrative side.