Employer of Record in Belgium

Hiring independent contractors has boomed in popularity because of the cost savings and flexibility they offer. It can be a great option if you require niche skills or short-term project support. Contractors allow businesses to access specialized skills quickly, without the time and cost of setting up a local entity.

However, it’s important to know the limits of this model: contractors are not a substitute for full-time employees. Relying on them for ongoing, long-term roles can create serious compliance risks, including employee misclassification, which can lead to fines, back taxes, and reputational damage.

Playroll’s contractor management solutions make it simple to compliantly engage, onboard, and pay contractors around the world. We provide clear visibility into agreements, streamline payments, and reduce compliance risks – so you can focus on getting the work done. And when you’re ready to take the next step, we can help seamlessly convert contractors into full-time employees through our global Employer of Record service.

Businesses can only operate smoothly in Belgium if they comply with local labor laws including drafting compliant employment contract agreements and meeting taxation and payroll obligations. Learn more about the employment laws and regulations in Belgium below, to avoid any compliance issues.

Employment Contract Requirements

In Belgium, while indefinite employment contracts don't require written form by law, it's considered best practice to have a written contract outlining basic employment terms, including:

• Identification of both parties
• Commencement date
• Workplace(s)
• Description of job responsibilities and duties
• Base salary and additional compensation or benefits
• Training and non-compete agreements

Onboarding Process

We can help you get a new employee started in Belgium quickly, with a minimum onboarding time of just 1-2 working days. The timeline starts once the employee submits all required information onto the Playroll platform and completes any necessary local authority registrations. For non-nationals, the Right to Work assessment (if applicable) may add up to three extra days. Additional time may be needed for follow-ups on this assessment. Please note, payroll cut-off dates can impact the actual start date. Playroll's payroll cut-off date is the 10th of each month unless otherwise specified.

Working Hours in Belgium

The standard working week in Belgium is 38 hours, after which overtime pay applies (except for senior executives or managers). Employers can implement flexible schedules surpassing 38 hours weekly, given that the quarterly or yearly average remains at 38 hours. Some sectors might have lower weekly limits per collective agreements.

Overtime in Belgium

An employee can agree to an annual maximum of 120 hours of overtime. Overtime work is compensated either through time off or through pay (50% salary for weekdays and Saturdays and 100% for Sundays and public holidays).

Probation Period in Belgium

Since January 2014, the Unified Employment Status Act has abolished probation or trial periods, which are no longer allowed in Belgium.

As of May 1, 2025, Belgium's minimum wage rates are established under the country's sectoral collective bargaining agreements and national legal framework. The general statutory minimum monthly wage for workers aged 18 and over is set at EUR 2,112 a month gross. Belgium's minimum wage system also includes automatic indexation linked to the health index (a variant of the consumer price index), which ensures periodic wage adjustments in response to inflation.

This mechanism was last triggered in early 2025, resulting in an approximate 2.2% increase in minimum wages effective from May 1, 2025. The Belgian minimum wage framework aims to maintain workers' purchasing power amid rising living costs, with sector-specific collective agreements providing potential higher wages depending on the industry.

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Global expansion shouldn't mean losing time to paperwork or dealing with complicated, country-specific HR systems. An Employer of Record helps you keep your focus on talent by handling the operational side of employment in Belgium. That includes onboarding, contract management, payroll processing, and statutory compliance, all aligned with local laws and best practices. The EOR guarantees that employees are legally employed and properly supported from day one.

This streamlined setup allows you to prioritize recruiting the best people and integrating them into your company culture. Your team stays lean, and you avoid getting caught up in the details of local processes or shifting regulations. For founders, global hiring managers, or HR teams working across borders, an EOR multiplies your impact, reducing admin time, preventing errors, and helping ensure that new hires have a smooth experience from the get-go.

Fiscal Year in Belgium

1 January - 31 December is the 12-month accounting period that businesses in Belgium use for financial and tax reporting purposes.

Payroll Cycle in Belgium

The payroll cycle in Belgium is usually Monthly, with employees being paid last day of the month.

Bonus Payments in Belgium

This may be required as per the applicable CBA. Employees are entitled to a 13th cheque in December, as well as a Holiday Pay, which is equal to 0.92 of gross monthly salary, payable in May or June.

Employer Tax Contributions

Employer payroll contributions are generally estimated at an additional 25% on top of the employee salary in Belgium.

Employee Payroll Tax Contributions

In Belgium , the typical estimation for employee payroll contributions cost is around 13.07%.

Individual Income Tax Contributions

Individual income tax is calculated using progressive rates ranging from 25% to 50%.

Pension in Belgium

There are mandatory pension contributions through social security, which is paid by both employer and employee. Legal retirement ages is 65 years until January 2025, 66 years until January 2030 and 67 years from February 2030.

Hiring in Belgium means taking on local payroll obligations, which often include unique tax rates, contribution rules, and strict documentation. If you're not familiar with the system, or don't have a local entity, it’s easy to make mistakes. That’s where an Employer of Record ccomes in. The EOR manages payroll for your team on your behalf, ensuring every process is accurate, timely, and legally compliant.

Key Ways an EOR Supports Payroll in Belgium:

• Full Legal Compliance: Ensures all payments, deductions, and filings meet country-specific requirements.
• Payroll Setup & Processing: Handles salary calculations, tax withholdings, and local reporting obligations.
• Statutory Benefit Contributions: Pays into required social programs and manages country-mandated benefits.
• Employee Documentation: Generates compliant contracts and manages hiring and termination paperwork.
• Local Currency Payouts: Delivers salaries in local currency, avoiding delays or exchange rate issues for employees.

In Belgium, work permits and visas are essential for employers hiring non-EU workers. The process involves submitting applications, paying fees, and meeting specific eligibility criteria. The key visa types include the Work Visa (Type D), Highly Skilled Worker Visa, Intra-Company Transfer Visa, Seasonal Worker Visa, and Family Reunification Visa (Type D).

Employers must ensure compliance with local labor regulations when sponsoring foreign employees. Non-compliance can result in penalties ranging from EUR 400 to EUR 8,000 per infraction, or between EUR 2,400 and EUR 48,000 if the employee lacks both work authorization and legal residency. In severe cases, imprisonment of six months to three years may be imposed.

Mandatory Leave Entitlement in Belgium

The annual leave entitlement in Belgium is 20 days for a full time worker. These can include public holidays on top of that or within those days, which would otherwise be unpaid.

Public Holidays In Belgium

Belgium observes 10 public holidays. If any of these holidays occur on a weekend, the day becomes a floating holiday that employees can utilise as a regular vacation day.

Paid Time Off in Belgium

Employees working a 38-hour week are entitled to 20 working days annually, adjusted accordingly for part-time schedules.

Maternity Leave In Belgium

Pregnant employees are entitled to 15 weeks of maternity leave, starting 6 weeks before birth and lasting 9 weeks after. This leave is paid as follows:

• 82% of their average salary for the first 30 days
• 75% afterward until the leave ends
• Maximum of 128.02 EUR per day

Paternity Leave In Belgium

Eligible employees get 20 days of paternity leave within 4 months of their child's birth. The leave is paid as follows:

• The employer pays the first 3 days in full.
• Thereafter, the insurance fund will be responsible to cover the benefit at 82% of the employee's average salary (up to a daily maximum cap, currently 139.97 EUR).

Sick Leave In Belgium

Employees are entitled to sick leave in Belgium. This leave is subject to the following details:

• Employees receive full salary from the employer for the initial 30 days of sick leave.
• Afterward, they typically receive sickness benefits from the government, amounting to 60% of salary.
• All sick leave requires certification from a medical professional.

Parental Leave In Belgium

Parents with at least 12 months of service in the past 15 months with the same employer are entitled to 4 months of individual parental leave, subject to the following details:

• They can take this leave together or separately.
• The leave must be utilised before the child reaches 12 years old or 21 if the child has a disability.

Adoption Leave

Employees are entitled to six weeks' leave per adoptive parent, increased by two weeks per parent if more than one child is adopted simultaneously.

Bereavement Leave

Employees can take up to 10 days of paid bereavement leave in the event of the loss of a child or partner.

When hiring across multiple countries, maintaining consistency in how you deliver employee benefits quickly gets tricky. Each country, including Belgium, has its own legal rules, cultural norms, and contribution systems. An Employer of Record helps you strike the right balance between global structure and local compliance. They take over the complexity of delivering benefits that are aligned with Belgium’s legal requirements and competitive with local market expectations.

From ensuring statutory benefits are in place to managing local onboarding timelines and enrollment systems, the EOR provides a seamless experience for both employer and employee. This makes it easier to grow your team across borders without reinventing your benefits process in each new location. You stay in control of your overall benefits strategy, while the EOR takes care of executing it in a way that works legally and culturally in Belgium. It’s a smarter way to scale benefits globally without losing local relevance.

Termination Process in Belgium

Employers can end an employment agreement by giving legal notice or paying compensation instead. If employees find the dismissal unjust, they can appeal to court, potentially receiving extra compensation if the dismissal is deemed unfair. Employment in Belgium may be terminated due to one of the following reasons:

1. Layoffs due to business reasons
2. Immediate dismissal for serious misconduct
3. Subpar performance

Notice Period in Belgium

The notice period in Belgium is dependent on the length of service of the employee.

1. Employer-initiated terminations require a notice period ranging from 1 week, where the employee has worked less than 3 months, to much lengthier notice periods for senior employees. For employees that have worked 10+ years, the notice period is 33 weeks, plus an additional week per year of seniority beyond 10 years.
2. Employee-initiated resignations have a minimum of 1 week, where the employee has been in employment for less than 3 months, reaching maximum notice period of 13 weeks, where the employee has worked for 8 years or more.

Severance in Belgium

Severance pay only applies in cases where the employer terminates the employee without notice.