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Your Guide to Hiring Employees and

Contractors in Belgium

Capital city

Brussels

Currency

Euro

Language(s)

Dutch, French, German

Ease of doing business

Very easy

Payroll frequency

Monthly

Employer taxes

25%

Payroll

Monthly Payroll

In Belgium, the payroll frequency is monthly for work between the first and last day of the month and is typically paid on the last day of the month.

Minimum Wage Requirements

National minimum wage remains fixed at 1625.7 EURO per month.

Individual Income Tax

The individual income tax ranges from 25% to 50%. Income tax is calculated according to progressive rates. Multiple additional factors may impact overall rates such as the household status and the number of children.

Employer Cost

The employer cost generally ranges between 27.5 – 40% of the employee salary.

Working Hours

Work Week

Monday to Friday

Overtime Pay & Maximum Hours

  • Standard working hours in Belgium are 38 hours per week.
  • Hours worked over the standard 38 hours per week are paid overtime
  • Exceptions may apply for certain roles and positions.

Employment Termination

Workers can have their employment terminated by the employer; these include:

  • Employee’s capability or qualifications for performing work of the kind the employee was employed to do
  • Employee conduct
  • Employee retirement
  • Employee redundancy
  • Employee inability to continue working in a position without contravening statutory duty or restriction
  • Changing needs of the employer
  • Other substantial reasons justifying dismissal

Notice period

The minimum notice period is 2 weeks for employment that lasted 3 months. Required notice increases based on length of employment.

Probation periods

Probation or Trial periods have been suppressed by the Unified Employment Status Act since January 2014 (except with students, temporary workers, and temporary agency workers).

These details are subject to change by the respective government and regulatory authorities in each country.