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Global Payroll Team
Written by Global Payroll Team
Last updated May 7, 2026
Expert Reviewed
Payroll in Belgium
Tax in Belgium
Immigration in Belgium

Belgium map

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Mercans offers complete payroll, PEO and HR services in Belgium

Belgium remains one of Europe’s most attractive markets for international business thanks to its strategic location, multilingual workforce, advanced infrastructure and central role in EU and international institutions. Key sectors include life sciences, logistics, manufacturing, technology and professional services. With a highly developed services economy and a strong export orientation, Belgium continues to present a favorable environment for companies expanding across Europe.

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Doing Business in Belgium

Belgium is a founding member of the European Union and an established hub for international trade, institutions and cross-border business activity. Companies benefit from a skilled labor force, reliable infrastructure and a mature legal and tax framework, while federal and regional incentives may be available depending on the nature and location of the investment.

Entity Registration and Incorporation Requirements

Setting up a new business or expanding an existing one in Belgium is straightforward. Choose how your company operates from a range of entity types that suit your individual circumstance.

Banking

Banking Hours: 9.00 am to 4:00 pm from Monday to Friday.

Working Week

The normal full-time working time in Belgium is generally 38 hours per week, usually spread from Monday to Friday.

Labor Law

Belgian employment law is highly protective and is shaped by legislation, collective bargaining agreements and social dialogue. Employers must also take into account sector-specific rules set by the relevant Joint Committee.

Main Industries

Chemicals and pharmaceuticals, logistics and transport, machinery and equipment, food processing, financial and professional services

GDP Growth

0.3%

Dates & Numbers

dd/mm/yyyy

Official State Name

The Kingdom of Belgium

Population

11.83 million

Capital

Brussels

Major Languages

Dutch, French, German

Currency

Euro

Internet Domain

.be

International Dialing Code

+32

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Belgium
Brussels, BE
5:26 pm, May 14, 2026
11°C
scattered clouds
69 %
Wind Gust: 0 mph
Clouds: 40%
Sunrise: 5:55 am
Sunset: 9:22 pm

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Payroll

The Law of 12 April 1965 provides a general framework for wage protection. In Belgium, minimum pay is generally determined by collective bargaining agreements, including the guaranteed average minimum monthly income at national level, while sectoral agreements often set higher pay floors.

It is acceptable to provide employees with digital payslips, provided legal conditions are met.

Payslip

Payroll records such as the individual account must generally be retained for 5 years.

Reports

Employees are generally entitled to 4 weeks of paid annual leave, usually 20 days in a 5-day working week.

Annual Leave

Employees are generally entitled to guaranteed salary during the first 30 days of sickness absence.

Sick Leave

Employees are entitled to 15 weeks of maternity leave and 20 days of birth leave for fathers or co-parents.

Maternity & Paternity Leave

Notice periods depend on seniority and the party giving notice, starting from 1 week.

Employee Termination

Depends on the applicable Joint Labor Committee or employment terms.

13th-month salary

2189.81 EUR gross per month

Minimum Wage

Overtime is generally paid at 1.5x the employee’s ordinary rate of pay.

Overtime

An employment contract may be terminated with notice or with payment in lieu of notice.

Severance Pay

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Tax and Social Security

Belgium taxes residents on their worldwide income, while non-residents are taxed on Belgian-source income. The country also has a broad social security system covering healthcare, pensions, unemployment, family benefits and incapacity for work, with contributions shared between employers and employees.

Tax

Belgium applies a standard corporate income tax rate of 25%. Personal income tax is progressive and can reach 50% at the top marginal rate. The standard VAT rate is 21%, with reduced rates of 12% and 6% for certain goods and services.

25%

Corporate Income Tax

50%

Personal Income Tax

21%

Sales Tax

6%-21%

VAT

Social Security

Belgian social security contributions for employees are generally withheld at 13.07% of gross salary, while standard employer contributions in the private sector are typically around 25%, subject to category-specific and additional contributions or reductions.

38%

Social Security Rate

25%

Social Security Rate for Employers

13.07%

Social Security Rate for Employees

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Employment Law

The mandatory provisions of Belgian employment law apply to any employee working in Belgium. Employees are protected by detailed statutory rules and collective bargaining arrangements, including working time, leave, notice, remuneration and health and safety requirements.

Employment Agreement

Belgian law recognizes different forms of employment contracts, including full-time, part-time, fixed-term and open-ended contracts. Additional rules may apply depending on the worker’s status, sector and work arrangement, including remote work.

Working condition

In principle, working time may not exceed 8 hours per day and the normal weekly working time is generally 38 hours, although derogations and sector-specific arrangements can apply.

Leaves

Workers may not normally be employed on 10 statutory public holidays each year. Employees are also generally entitled to 4 weeks of paid annual leave based on prior year service and applicable working pattern.

Employment termination

Termination notice must be provided in writing and comply with mandatory formalities. Notice periods depend on seniority and whether notice is given by the employer or the employee. Termination may also take place with compensation in lieu of notice.

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1 week

Minimum notice period for terminating an employee

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10

Total number of public holidays

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38

Working hours per week

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10 days

Total number of days for Compassionate & Bereavement Leave

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Immigration

Non-EU foreign workers who will work in Belgium for more than 90 days generally require a single permit that combines residence and work authorization. The competent regional authority assesses the work authorization component, while the federal immigration authority handles the residence component.

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Residency permits

An individual wishing to stay in Belgium for more than 90 days generally needs a residence authorization. Once approved, the individual receives a residence card that reflects their right to stay and, where applicable, their right to work in Belgium.

Work Permit Validity

Up to 3 years

Required Documents

A valid passport and copies of the relevant passport pages

Proof of accommodation in Belgium, where applicable

Evidence of sufficient financial means, where required

A police clearance certificate, where applicable

A medical certificate, where applicable

Employment and permit application documents for the relevant work authorization route

Compliant, reliable, error-free and touchless payroll in Belgium

Build the best team and hire top talent compliantly in Belgium. Get in touch with Belgium payroll outsourcing & PEO specialists for a free consultation!

This document was prepared for informational purposes only. As local laws & regulations keeps on changing. Please consult your tax & legal advisors as well.
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    FAQs

    What is an Employer of Record (EOR) in Belgium and how does it work?

    An Employer of Record (EOR) in Belgium legally employs staff on behalf of foreign companies. It manages employment contracts, payroll, taxes, social security, and compliance with local labor laws, allowing companies to hire employees quickly without establishing a local legal entity.

    Why should companies use an EOR instead of setting up a legal entity in Belgium?

    Using an EOR avoids the time and costs of setting up a local company. It provides fast market entry, reduces administrative work, ensures legal and tax compliance, and is ideal for businesses testing the Belgian market or hiring a small team.

    How does payroll outsourcing in Belgium help with compliance, tax, and social security regulations?

    Payroll outsourcing ensures accurate salary processing, tax filings, and social security contributions according to Belgian law. It reduces compliance risks, avoids penalties, and provides expertise on local labor and tax regulations.

    Can an Employer of Record in Belgium hire employees and manage work permits for foreign companies?

    Yes, an EOR can legally hire employees for foreign companies and handle work permits. It manages HR operations, payroll, and compliance with local labor and immigration laws, enabling smooth operations without a local entity.

    What are the main benefits of using EOR and payroll services in Belgium for international expansion?

    EOR and payroll services enable faster hiring, local compliance, reduced legal and financial risk, and access to market expertise. They allow companies to expand into Belgium efficiently while focusing on business growth.

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