Employment in Belgium is governed mainly by the Employment Contracts Act of 3 July 1978, with sector-level collective labour agreements (set by joint committees) adding higher minimums for most jobs. Here is what employers need to know about leave, pay, tax and ending employment.
Statutory leave in Belgium is set nationally, while many sectors and employers add extra days. Part-time employees receive entitlements in proportion to their working time.
For a full year worked on a 5-day week. Entitlement is based on work performed in the previous calendar year, and holiday pay comes on top.
The employer pays guaranteed salary for the first month of incapacity (calculated differently for blue- and white-collar workers). After that, the health insurance fund pays benefits.
Up to 6 weeks before the expected birth and at least 9 weeks after. Paid mainly by the health insurance fund, not the employer.
For the father or co-parent, within 4 months of the birth. The employer pays the first 3 days; the health insurance fund covers the rest.
Employees are paid their normal salary during annual leave plus a holiday allowance. White-collar employees receive “double holiday pay” from their employer, usually paid in May or June, while blue-collar workers receive their holiday pay from a holiday fund financed by employer contributions.
Set up each Belgian leave type in IceHrm with its own accrual, carry forward and approval rules, including pro-rata entitlements for part-time staff. Employees see their live balance before they apply, and managers see who is away on a shared calendar. Leave management →
Belgium has a national guaranteed minimum monthly income, but most employees are covered by a sectoral collective labour agreement with higher minimum pay scales. Wages are automatically indexed to inflation.
Gross, for full-time workers aged 18 and over, from 1 July 2026 after indexation. Sectoral minimums are often higher.
The legal limit is 38 hours a week on average and generally 8 hours a day. Sector agreements may set shorter weeks.
For hours worked beyond the daily or weekly limits, rising to +100% on Sundays and public holidays.
There is no statutory 13th month salary, but most sectoral collective agreements require an end-of-year bonus, so it is standard in practice. Check the joint committee that applies to your business.
Capture attendance and overtime in IceHrm and feed the hours straight into payroll, so overtime premiums reflect what was actually worked. Time & attendance →
Belgium taxes personal income at progressive federal rates, on income after employee social security and professional expenses are deducted. Employers withhold tax from each pay (professional withholding tax) and pay it over to the FPS Finance. Employees then file an annual return.
| Taxable income | Rate | Tax on this income |
|---|---|---|
| €0 – €16,720 | 25% | 25% of income |
| €16,720 – €29,510 | 40% | €4,180 plus 40% of the amount over €16,720 |
| €29,510 – €51,070 | 45% | €9,296 plus 45% of the amount over €29,510 |
| Over €51,070 | 50% | €18,998 plus 50% of the amount over €51,070 |
Social security contributions are declared and paid quarterly to the National Social Security Office (NSSO), with monthly advance payments for most employers. Contributions have no general ceiling.
Private sector, on gross pay. Additional contributions bring the typical total to around 27%. Structural reductions apply for low wages and first hires.
Withheld from gross pay with no upper limit. Blue-collar pay is calculated on 108% of gross salary.
Compulsory policy with a private insurer. Premiums depend on the sector and risk profile.
Build Belgian pay the way you already structure it, with your own salary components, deductions and formula columns, such as an employee social security column. Want to know how well IceHrm handles payroll calculations for Belgium? Contact us or see Payroll →
Either party can end an open-ended contract by giving notice, or the employer can end it immediately by paying an indemnity equal to the notice period. Employees are entitled to know the concrete reasons for their dismissal, and a manifestly unreasonable dismissal can lead to compensation of 3 to 17 weeks’ pay.
| Length of service | Notice |
|---|---|
| Less than 3 months | 1 week |
| 3 to less than 6 months | 3–5 weeks |
| 6 to less than 12 months | 6–7 weeks |
| 1 to less than 2 years | 8–11 weeks |
| 2 to less than 3 years | 12 weeks |
| 3 to less than 4 years | 13 weeks |
| 4 to less than 5 years | 15 weeks |
| 5 to less than 6 years | 18 weeks |
| 6 to less than 20 years | +3 weeks per year (21–60) |
| 20 to less than 21 years | 62 weeks |
| 21 years or more | +1 week per year, up to 65 |
| Length of service | Notice |
|---|---|
| Less than 3 months | 1 week |
| 3 to less than 6 months | 2 weeks |
| 6 to less than 12 months | 3 weeks |
| 12 to less than 18 months | 4 weeks |
| 18 to less than 24 months | 5 weeks |
| 2 to less than 4 years | 6 weeks |
| 4 to less than 5 years | 7 weeks |
| 5 to less than 6 years | 9 weeks |
| 6 to less than 7 years | 10 weeks |
| 7 to less than 8 years | 12 weeks |
| 8 years or more | 13 weeks |
Belgium has no separate statutory severance payment: the notice period, or an indemnity in lieu of it, is the main cost of dismissal. Notice starts on the Monday after it is given. Special protection applies to, among others, pregnant employees, employees on parental leave and employee representatives.
Belgium has 10 paid public holidays a year. When one falls on a Sunday or a usual day off, employers must give a replacement day. Regional and community holidays are not statutory paid days off for private-sector staff.
Employees who work on a public holiday are entitled to a paid replacement day off within the following 6 weeks, in addition to their pay for the hours worked.
Leave groups give each office its own holiday calendar, so replacement days and local closures are applied automatically for the right teams. Holiday calendars →
An open-ended, full-time contract can legally be concluded orally, but a written contract is strongly recommended. Fixed-term, part-time and student contracts must be in writing, and the language of the contract is governed by where the business is based (Dutch, French or German, with specific rules in Brussels).
The statutory probation period was abolished in 2014 for most contracts; instead, notice periods are short at the start of employment. Successive fixed-term contracts are allowed up to 4 contracts of at least 3 months each, within a total of 2 years (or up to 3 years with prior approval from the labour inspectorate). Beyond that, the relationship is treated as open-ended.
Send contracts and work regulations for e-signing, store them on the employee’s record, and track onboarding with task lists so nothing is missed on day one. Documents & e-signing →
This guide is general information to help you plan HR processes, not legal, tax or financial advice. Employment law and rates change regularly and awards, enterprise agreements and state rules may give employees more than the minimums shown here. Always confirm current requirements with the official sources or a qualified adviser.
Configure leave types, accrual rules and public holidays for Belgium, keep employee records and contracts in one place, and run payroll with your own salary components. Want to know how IceHrm handles payroll calculations for Belgium? Talk to us.
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