Hire employees and manage payroll in Belgium

Our guide to employing in Belgium.

Country Facts

The Kingdom of Belgium is not only a member of the EU and the Eurozone, but its capital, Brussels, hosts the seats of the European Commission, the Council of the European Union, and the European Council, as well as one of two seats of the European Parliament. It is also a member of the Eurozone, NATO, OECD, and WTO, as well as the Benelux Union and the Schengen Area. With a nominal GDP of 503 billion USD in 2020, it is the world’s 26th largest economy. Its Human Development Index is at 0.919, which is classified as very high, with a global ranking of 17th.

country

Capital

Brussels

Currency

Euro (EUR)

Languages spoken

Dutch, French

Population size (2020)

11,55 million

Ease of doing business (world bank ranking)

46

Cost of living index(2021)

578,52

Payroll frequency

Monthly

VAT - standard rate

21%

GDP - real growth rate(2020)

-6,28%

Employing in Belgium

To employ personnel in Belgium, a company must do the following things:

  • Register as a business with the central bank of enterprises

  • Register as an employer with the social security administration

  • Define the competent sector of industry (Joint Committee)

  • Affiliate with various institutions (prevention service, occupational accident insurance, child benefit fund, payroll provider)



Belgium is divided into four language zones: French, Dutch, German and Bilingual (Brussel capital). When employing a person in Belgium, all employment documents and correspondence with authorities and employees, must use the language that corresponds to the region that the operating office is located in. This refers to all employment related communication, employment contracts, bonus letters, dismissal letters, official warnings, work rules, policies, minutes of meeting with trade unions, social documents. English translations are permitted.

There are several kinds of employment contracts in Belgium that are commonly used that vary in both length and complexity.

  • Employee vs. independent contractors

  • Blue collar vs. white collar workers

  • open-ended vs. fixed-term contracts

  • Full vs. Part-time contracts


In addition, the appropriate LIMOSA/DIMONA needs to be completed. LIMOSA is a declaration of work of employees that will - temporary or part-time - work in Belgium. Data required in LIMOSA includes identification of employer, identification and contact details of the liaison officer together with accreditation number, the nature of the service, location of work, start and end date (max 24 months), and the full identification data of the employee. DIMONA is the declaration of work of employees that will work for your Belgian company or if the employee is submitted to Belgian social security contributions. Data required in DIMONA includes identification of employer, nature of the service, location of work, start date and the Belgian social security ID number of the employee.

If these are not completed or are late, there is potential for severe sanctions.
Generally speaking, the weekly working time in Belgium is 38 hours a week.

List of Public Holidays - 2022

Date Holiday Name

1st January

New Years Day

15 April

Good Friday

17 April

Easter

18 April

Easter monday

1st May

Labour Day

26 May

Ascension day

27 May

In substitution for 1 may being on a sunday

5 June

Whitsun

6 June

Whit Monday

21 July

Independence day

15 August

Assumption of the holy virgin

1st November

All Saints Day

11 November

Armistice Day

25th December

Christmas Day

26th December

Christmas HolidayBoxing day, in substitution for sunday 25 december

Minimum wage

As of 2021 Belgium’s minimum wage was fixed at 1625 euro per month.

Salary payouts

The payroll in Belgium is monthly and is paid on the last day of the month. 

According to Belgian labor law, you have to pay out a 13th month salary. This is mandatory for most employees in most sectors in Belgium who have worked at least for one month. No social security deductions are applied to the 13th month pay, the employees receive the gross amount with no deductions.

Taxes in Belgium

Learn how employment taxes and statutory fees affect your payroll and your employees’ paychecks in Belgium.

Employer

Corporate income tax rate : 25%

Employer share of social security contribution : 25%

Employee

Employee share of contributions : 13.07%

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