BE

Belgium: Payroll & Employment Facts

Maintained byWhichapp Research
Last verified2026-06-07
Dataset2026 statutory
Source-verified — every figure links to its official source Currency · EUR How we verify ↗

Verified statutory employment facts for Belgium, each with its official source and the date it applies from. This is our reference record. For provider choice and hiring advice, see the Belgium employer-of-record guide and the Belgium country hub.

What is the minimum wage in Belgium?

National minimum wage
€2,189.81 / month
Effective 2026-04-01 emploi.belgique.be High
Next review date
Not available

What employer social contributions apply in Belgium?

Rates are a percentage of gross wage, applied up to the annual contribution ceiling.

Employer social security rate
25.00%
Effective 2026-01-01 taxsummaries.pwc.com High
Pension
8.86%
Effective 2026-01-01 socialsecurity.be High
Healthcare
3.55%
Effective 2026-01-01 socialsecurity.be High
Unemployment
1.46%
Effective 2026-01-01 socialsecurity.be High
Family Allowances
3.80%
Effective 2026-01-01 socialsecurity.be High
Occupational Diseases
1.00%
Effective 2026-01-01 socialsecurity.be High
Work Accidents Insurance
0.30%
Effective 2026-01-01 socialsecurity.be High
Wage Moderation
5.67%
Effective 2026-01-01 socialsecurity.be High
Other (incl. Company Closure Fund, Childcare)
0.36%
Effective 2026-01-01 socialsecurity.be High
Annual contribution ceiling
Not available
Total employer burden
27.50%
Effective 2026-01-01 taxsummaries.pwc.com High

What notice and leave rules apply in Belgium?

Statutory minimum notice the employer must give, by completed length of service.

Length of serviceEmployer notice
0 to 2 months2 weeks
3 to 5 months4 weeks
6 to 8 months6 weeks
9 to 11 months7 weeks
12 to 17 months8 weeks
18 to 23 months9 weeks
24 to 35 months10 weeks
36 to 47 months12 weeks
48 to 59 months13 weeks
60 to 71 months16 weeks
72 to 83 months19 weeks
84 to 95 months22 weeks
96 to 107 months25 weeks
108 to 119 months28 weeks
120+ months31 weeks
Checked 2026-06-06
Payment in lieu of notice (PILON)
Permitted
Checked 2026-06-06
Minimum annual leave
20 days
Checked 2026-06-06
Annual leave includes public holidays
No
Checked 2026-06-06
Public holidays per year
10 days
Checked 2026-06-06

Is 13th-month pay required in Belgium?

None of the following are mandated by statute; they may still arise from a contract or collective agreement.

Thirteenth-month pay required
No
Checked 2026-06-07 employment.belgium.be Medium
Profit sharing required
No
Checked 2026-06-07 employment.belgium.be Medium
Holiday bonus required
Yes
Checked 2026-06-07 employment.belgium.be High

How is severance calculated in Belgium?

Formula
For employees whose contract started on or after 1 January 2014, severance pay (payment in lieu of notice) is calculated based on a progressive, cumulative notice period determined by seniority. The notice period, expressed in weeks, increases with length of service according to a statutory schedule.
Checked 2026-06-06 emploi.belgique.be Medium
Per-year multiplier
Non-linear cumulative schedule: 0 to <3 months: 2 weeks; 3 to <6 months: 4 weeks; 1 year: 6 weeks; 2 years: 9 weeks; 5 years: 18 weeks; 10 years: 33 weeks; 20 years: 62 weeks. From the second year of service, the notice period generally increases by 3 weeks per year, but the first year has more granular quarterly build-up. weeks
Checked 2026-06-06 emploi.belgique.be
Minimum qualifying tenure
0 months
Checked 2026-06-06 emploi.belgique.be Medium
Calculation base
Regular
Checked 2026-06-06 emploi.belgique.be

This is a reference record of statutory minimums, not legal advice. Figures can be exceeded by contract, works-council, or collective-bargaining agreements, and accident-insurance and care rates vary by case. Confirm against the linked official source before acting.

Maintained by Whichapp · How we verify our data · Belgium country hub