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.


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 - 2024


Date	Holiday Name
1 January	New Years Day
1 April	Easter Monday
1 May	Labour Day
9 May	Ascension day
20 May	Whit Monday
21 July	National Day
15 August	Assumption day
1 November	All Saints Day
11 November	Armistice Day
25 December	Christmas Day


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%

About Internago

Internago offers subsidiary management, HR and international payroll services combined with international payroll software and professional business advisory services.

Hire employees and manage payroll in Belgium

Country Facts

Employing in Belgium

List of Public Holidays - 2024

Minimum wage

Salary payouts

Taxes in Belgium

Employer

Employee

About Internago