Is there a probation period in Belgium?

For most permanent contracts, no. Belgium abolished the trial period in 2014. Instead, notice periods are short in the first months of employment and grow with seniority.

Do employees in Belgium get a 13th month?

There is no statutory 13th month, but most joint committee agreements require an end-of-year bonus close to one month of salary. White-collar employees also receive double holiday pay. Check the joint committee before you set a salary.

How does Good Balance Global hire employees in Belgium?

As your Employer of Record (EOR), we employ your hire under the joint committee that fits the role. We file the Dimona declaration before the first day, run payroll with salary indexation, and pay withholding tax and social security on time.

Back

Payroll and benefits guide

Belgium

CapitalBrussels

Fiscal Year1 January - 31 December

Date Formatdd/mm/yyyy

CurrencyEUR (Euro)

Payroll FrequencyMonthly

Employer Taxesapprox. 25% – 27%

Employee Costs13.07%

Overview

Languages: Dutch, French, German
Income tax: 25% – 50%
VAT: 21%; Reduced rates: 12%, 6%

Contributions

Employer

approx. 25% – 27%

Social security (NSSO/ONSS), including wage moderationNo ceiling; structural reductions lower the effective rate on low wages

Varies

Workplace accident insuranceMandatory private policy; premium depends on sector and risk

approx. 25% – 27%

Total employer cost

Employee

13.07%

Social securityOn total gross pay, with no ceiling

EUR 9.30 – 60.94/month

Special social security contributionWithheld from net pay based on household income; settled through the tax return

13.07%

Total employee cost

Authority Payments

Authority PaymentPaid ToDue DateMethod

Authority Payment

FPS Finance

Paid To

Professional withholding tax

Due Date

15th day of the following month

Method

Electronic return via FinProf and bank transfer

Authority Payment

National Social Security Office (NSSO/ONSS)

Paid To

Employer and employee social security

Due Date

Monthly provisional payments by the 5th of the following month; quarterly balance by the end of the month after the quarter

Method

Quarterly DmfA declaration and bank transfer

Minimum Wage & Working Hours

Minimum wage: approx. EUR 2,190 / Monthly; Guaranteed average minimum monthly income for workers aged 18+, raised in April 2026; sector agreements often set higher minimums
Standard working hours: 38 hours per week
Overtime: Paid at a 50% premium (100% on Sundays and public holidays) and generally offset with compensatory rest

Leave

Annual leave20 working days (5-day week)Based on time worked in the previous year; white-collar employees also receive double holiday pay
Sick leaveGuaranteed salary for the first 30 daysPaid by the employer; the health insurance fund then pays a sickness benefit
Maternity leave15 weeksPaid by the health insurance fund at 82% of salary for 30 days, then 75% (capped)
Paternity leave20 daysBirth leave taken within 4 months of birth; employer pays the first 3 days, then the health insurance fund
Parental leave4 months full time per child, or part-time equivalentsPaid as a flat allowance by the National Employment Office
Public holidays10 daysA replacement day is due when a holiday falls on a Sunday or usual day off

Leave type	Duration	Notes
Annual leave	20 working days (5-day week)	Based on time worked in the previous year; white-collar employees also receive double holiday pay
Sick leave	Guaranteed salary for the first 30 days	Paid by the employer; the health insurance fund then pays a sickness benefit
Maternity leave	15 weeks	Paid by the health insurance fund at 82% of salary for 30 days, then 75% (capped)
Paternity leave	20 days	Birth leave taken within 4 months of birth; employer pays the first 3 days, then the health insurance fund
Parental leave	4 months full time per child, or part-time equivalents	Paid as a flat allowance by the National Employment Office
Public holidays	10 days	A replacement day is due when a holiday falls on a Sunday or usual day off

Termination

Probation period: No probation period for most permanent contracts since 2014
Notice period: Set by seniority: 1 week in the first 3 months, rising to about 12 weeks at 2 years and 18 weeks at 5 years, then 3 weeks per extra year
Severance pay: Payment in lieu of notice equal to salary for the notice period
13th salary: Not statutory, but most sector agreements require an end-of-year bonus equal to about one month of salary
Notes: Same rules for blue- and white-collar employees hired since 2014; dismissals must be reasoned on request

Benefits

Meal vouchersCommon
Tax-advantaged vouchers funded by the employer and employee
Group insuranceCommon
Supplementary pension plan, often with life and disability cover
Hospitalization insuranceCommon
Covers costs the public health insurance does not
Company car or mobility budgetCommon
Common for white-collar roles, with specific tax rules

Visas & Work Permits

Single permit
Requirements
Job offer and approval from the competent regional authority
Combined work and residence permit for non-EU workers
EU Blue Card
Requirements
Higher education and a job offer meeting the salary threshold
For highly qualified non-EU workers

FAQ

Sources

Last updated: November 1, 2026

Download free guide

Get the complete Belgium payroll and benefits guide as a PDF.

How Can We Help?

Tell us who you want to hire or pay, and where. Our team will reply with next steps and a custom quote if you need one.