Employer of Record (EOR) in Belgium

An Employer of Record (EOR) serves as the legal employer for workers in Belgium. Also known as a Global Professional Employer Organization (Global PEO), this role involves managing various aspects of employment, including strict adherence to local labor laws and regulations, payroll processing, tax compliance, employee benefits, and the creation of employment contracts.

The Employer of Record (EOR) is responsible for:

  • Ensuring compliance with Belgian employment laws.
  • Managing the local payroll process.
  • Filing employment-related taxes and handling necessary paperwork.
  • Providing employees with payslips.
  • Distributing salary payments to workers.

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Things you need to know before hiring in Belgium

Employment Contracts in Belgium

An employment contract serves as a crucial component in the relationship between employees and employers. It is essential that employment contracts are written in French, Dutch, or German, depending on the location of the employer’s operations.

Types of Employment Contracts by Duration

Open-ended Contract

This contract is established for an indefinite period (permanent contract).

Fixed-term Contract

This agreement specifies a particular date, time frame, or event upon which the parties will be released from their mutual obligations.

Specific-assignment Contract

This contract does not define a duration but specifies the tasks to be completed, such as acting in a specific film or sorting fruit during harvest season.

Replacement Contract

This is established to replace an employee whose contract has been suspended for reasons other than economic downturns, adverse weather, strikes, or lock-outs.

Types of Employment Contracts by Working Time

  • Full-time Employment Contract: This type of contract is for full-time employment, adhering to the normal weekly working hours applicable within the company (e.g., 38 hours per week).
  • Part-time Employment Contract: This contract involves voluntarily and regularly working fewer hours than the standard working hours in the company.

Working Hours

Maximum Daily Working Time
In Belgium, the maximum working time is capped at eight hours per day. Additionally, work is typically expected to be performed between 6 AM and 8 PM due to regulations surrounding night work. Daily working hours may be extended in specific scenarios:

  • Up to 9 hours if the employee does not work more than 5½ days a week (ensuring at least half a day’s rest).
  • Up to 10 hours if the employee is away from home for more than 14 hours a day due to distance between their workplace and residence.
Maximum Weekly Working Time
Generally, the weekly working hours can be structured as follows:

  • Either 38 effective hours per week
  • Or 38 hours on average over a defined reference period.

However, it is important to note that the effective weekly working time should not exceed 40 hours in most cases.

Probation Period

In Belgium, standard employment contracts do not permit probationary periods, except for student hires, temporary workers, and those employed through temporary agencies.

13th Month Salary

In Belgium, the 13th-month salary is a mandated benefit for all employees, typically disbursed at year-end. It amounts to one-twelfth of the employee’s annual salary and is often paid out monthly.

Termination, Severance Pay and Notice Period

Ending Employment Contracts in Belgium

When terminating an employment contract in Belgium, specific procedures and guidelines must be followed to ensure compliance with labor laws. This includes understanding the notice period, post-termination restrictions, and the transfer of undertakings.

Notice Period in Belgium

Typically, terminating an employment contract involves serving a notice period or making a payment in lieu of notice. Employers may choose to combine both methods. The length of the notice period is based on the employee’s duration of service, as outlined below:

  • 0-3 months: 1 week
  • 4 months: 3 weeks
  • 5 months: 4 weeks
  • 6 months: 5 weeks
  • 6-9 months: 6 weeks
  • 9-12 months: 7 weeks
  • 12-15 months: 8 weeks
  • 18-21 months: 10 weeks
  • 21-24 months: 11 weeks
  • Over 2 years: Notice period continues to accumulate annually, capped at 65 weeks.

Employers have the option to provide a payment in lieu of notice under specific circumstances, such as dismissing a pregnant employee, which necessitates compensation.

Severance Pay in Belgium

Severance pay is only applicable when termination occurs without notice from the employer. The amount of severance pay varies based on the employee’s tenure, ranging from 2 to 8 years of wages. For instance, employees with less than one year of service may receive up to 3 months’ salary in severance pay, whereas those with over 20 years of service may receive up to 17.5 months’ salary.

Overtime Pay

Overtime is generally allowed only under specific conditions and when certain formalities are observed. It should only be performed at the employer’s instruction and is compensated at 150% of the normal rate (or 200% for work on Sundays or public holidays).

Employees vs Independent Contractors

When comparing employees and independent contractors in Belgium, it is important to consider various factors such as employment laws, hiring practices, tax documents, remuneration, rights, benefits, and contracting models.

Employment Laws
In Belgium, both employees and independent contractors are governed by the Labor Relations Act. Various employment contracts exist, such as open-ended and fixed-term contracts, all requiring written documentation except for open-ended agreements under certain conditions. Independent contractors must obtain certification after passing an exam on Belgian labor laws, as there are no specific regulations for their relationships.
Hiring Practices
Employees are typically recruited through job boards, requiring a signed contract before starting work. This contract must detail essential information, including job description and salary. Independent contractors can be engaged directly or via staffing agencies, with agreements emphasizing their autonomy in work organization.
Tax Documents
The tax year runs from January 1 to December 31 in Belgium. Employers must submit income and social security tax reports monthly or quarterly, while independent contractors file annual personal income tax returns and pay VAT quarterly if earnings exceed €25,000.
Payer’s Tax Withholding & Reporting Requirements
Employers withhold various taxes from employees, including VAT, personal income tax, and social security contributions. Independent contractors handle their own VAT and income tax, adjusting contributions based on personal income.
Remuneration
Employees receive monthly salary payments, while independent contractors’ payment frequency is determined by agreement, typically invoiced on net 30-day terms.
Workers’ Rights
Employees enjoy rights such as paid leave and severance, while independent contractors have limited benefits and no protection against contract termination.
Benefits
Employers must provide health and unemployment insurance for employees, while independent contractors rely on the Social Insurance Fund for benefits, with no mandatory provisions unless specified in their contracts.
When Paid
Employees are paid monthly, while contractors’ payment terms vary based on their agreements, typically requiring invoices with specified details
Who Classifies as an Independent Contractor in Belgium?
Independent contractors are self-employed individuals offering services without internal company directives, needing to register with the Crossroads Bank for Enterprises and obtain necessary VAT registration.
Contracting Models
Contractors can operate as sole traders or through umbrella companies, which manage payroll and classify contractors as employees.
Contractor Payments
Payments are made upon invoicing, usually within 30 days, and can be negotiated between contractors and employers.
Contractor Taxes
Independent contractors manage their tax filings online, with income calculated post-social security deductions, and are liable for VAT payments directly to the Belgian Tax Authority.

Social Security in Belgium

In Belgium, employers are required to contribute 25% of uncapped income toward social security, which is comprised of a base contribution rate of 19.88% and an additional wage moderation of 5.12%. Beyond this base rate, employers must also account for various general contributions, including those to the Asbestos Fund, the Closure Fund, and sector-specific funds for subsistence. As a result, the average employer contribution for white-collar workers is estimated at around 27.50%, although this can vary by sector. It is important to note that contribution rates for blue-collar workers are significantly higher and are heavily influenced by the specific industry.

To support low-wage earners, reductions in employer social security contributions are available, along with specific reductions for targeted groups. Additionally, certain types of employers may benefit from a structural reduction in contributions when combined with a low wage component.

For employees, the social security contribution is set at 13.07% and is also calculated on uncapped income. Employees earning a gross monthly salary of approximately €3,200 or less automatically qualify for a reduction in personal contributions, referred to as the “employment bonus.” This reduction is applied as a flat rate that gradually decreases based on the employee’s gross monthly salary, with specific calculations for low and very low wage categories.

When calculating social security contributions for blue-collar workers, both employer and employee contributions are based on 108% of the normal gross salary.

Both employer and employee social security contributions are deductible when determining taxable income, benefiting both corporate income tax (CIT) and personal income tax (PIT).

Foreign employees working temporarily in Belgium under a secondment arrangement or on a more permanent basis within a multistate employment framework may be exempt from Belgian social security contributions, depending on bilateral or multilateral totalization agreements that Belgium has with their home country, or if they are employed by a foreign legal entity.

Payroll in Belgium

Registrations for Employees Subject to Belgian Social Security

When employing personnel subject to Belgian social security contributions, registration with the following institutions is mandatory:

  • Belgian Company Database/Trade Register (Kruispuntbank voor Ondernemingen/Banque-Carrefour des Entreprises, KBO/BCE): Registration is required to obtain a company number. The necessary documents for this registration include the company’s articles of association and a scanned copy of the passport of the company representative, among others.
  • Belgian National Social Security Office (NSSO): All companies employing staff under the Belgian social security scheme must register with the NSSO, which is responsible for collecting social security contributions.
    Through the WIDE portal, employers not yet registered with the NSSO can electronically obtain a temporary registration number. This number becomes permanent once all relevant documents are submitted. The WIDE portal is integrated with the DIMONA system, allowing new employers to receive a temporary NSSO registration number while simultaneously notifying the NSSO of their first employee’s employment.
  • Quarterly Declarations: Employers must file a DmfA declaration to the NSSO each quarter, reporting employment details and ensuring all social security contributions are paid.
  • Occupational Accident Insurance: Employers must register for work accident insurance with an accredited insurance company in Belgium if they employ staff covered by the Belgian social security scheme.

Employment Notifications

  • DIMONA: Employers must notify the Belgian authorities of the start of employment through the DIMONA declaration (Dimona-IN). This online platform registers basic employee data and confirms legal employment, resulting in a specific social security number for each employee.
    Upon termination of employment, a DIMONA-OUT declaration must be filed to confirm the end date. Notifications for new employment should occur before the employee starts work, and termination notifications must be completed by the first working day following the last day of employment.
  • DIMONA Without DmfA: This option allows employers to submit DIMONA notifications for employees not subject to Belgian social security, such as seconded employees under the host country’s social security scheme.
  • Limosa: Foreign companies employing individuals temporarily or partially in Belgium must notify the NSSO of the employment and its anticipated duration before starting activities in Belgium. This requirement applies to employees habitually active outside Belgium or hired from abroad. Certain categories of foreign employees are exempt from this requirement. Notification grants a 12-month exemption from preparing some employment documents, starting from the date the first employee begins work in Belgium.
If a Belgian employer pays net salaries, or if a foreign employer has a taxable permanent establishment in Belgium, they must withhold monthly wage withholding tax from employees’ salaries. Required registrations include:

  • Belgian Company Database/Trade Register (KBO/BCE): Essential for obtaining a company number.
  • Direct Tax Office Registration: If the employer is required to withhold monthly wage taxes, they must register with both the Direct Tax Authorities and the KBO/BCE to file monthly wage withholding tax declarations and make necessary payments.

Obligations When Hiring Employees
When employing personnel subject to Belgian social security contributions, registration with the following institutions is mandatory:

  • Belgian Company Database/Trade Register (Kruispuntbank voor Ondernemingen/Banque-Carrefour des Entreprises, KBO/BCE): Registration is required to obtain a company number. The necessary documents for this registration include the company’s articles of association and a scanned copy of the passport of the company representative, among others.
  • Belgian National Social Security Office (NSSO): All companies employing staff under the Belgian social security scheme must register with the NSSO, which is responsible for collecting social security contributions.
    Through the WIDE portal, employers not yet registered with the NSSO can electronically obtain a temporary registration number. This number becomes permanent once all relevant documents are submitted. The WIDE portal is integrated with the DIMONA system, allowing new employers to receive a temporary NSSO registration number while simultaneously notifying the NSSO of their first employee’s employment.
  • Quarterly Declarations: Employers must file a DmfA declaration to the NSSO each quarter, reporting employment details and ensuring all social security contributions are paid.
  • Occupational Accident Insurance: Employers must register for work accident insurance with an accredited insurance company in Belgium if they employ staff covered by the Belgian social security scheme.

Ongoing Compliance Requirements

Employment Notifications

  • DIMONA: Employers must notify the Belgian authorities of the start of employment through the DIMONA declaration (Dimona-IN). This online platform registers basic employee data and confirms legal employment, resulting in a specific social security number for each employee.
    Upon termination of employment, a DIMONA-OUT declaration must be filed to confirm the end date. Notifications for new employment should occur before the employee starts work, and termination notifications must be completed by the first working day following the last day of employment.
  • DIMONA Without DmfA: This option allows employers to submit DIMONA notifications for employees not subject to Belgian social security, such as seconded employees under the host country’s social security scheme.
  • Limosa: Foreign companies employing individuals temporarily or partially in Belgium must notify the NSSO of the employment and its anticipated duration before starting activities in Belgium. This requirement applies to employees habitually active outside Belgium or hired from abroad. Certain categories of foreign employees are exempt from this requirement. Notification grants a 12-month exemption from preparing some employment documents, starting from the date the first employee begins work in Belgium.

Obligations Related to Wage Tax
If a Belgian employer pays net salaries, or if a foreign employer has a taxable permanent establishment in Belgium, they must withhold monthly wage withholding tax from employees’ salaries. Required registrations include:

  • Belgian Company Database/Trade Register (KBO/BCE): Essential for obtaining a company number.
  • Direct Tax Office Registration: If the employer is required to withhold monthly wage taxes, they must register with both the Direct Tax Authorities and the KBO/BCE to file monthly wage withholding tax declarations and make necessary payments.

Additional Required Registrations

  • Social Insurance Fund for Self-Employed: Companies subject to Belgian corporate taxation must enroll in a social insurance fund for the self-employed, as part of the annual corporate contribution. If a foreign employer has a taxable permanent establishment in Belgium, they must comply with this requirement.

Payroll and Reporting Obligations

Social Security Contributions

In Belgium, both employees and employers are liable for social security contributions, calculated based on gross remuneration.

  • Employee contributions are set at 13.07%, while employer contributions are approximately 25% for white-collar workers in the private sector.

Employers must:

  • Complete mandatory quarterly social security declarations, reporting employee remuneration and calculating due contributions.
  • Ensure contributions are paid quarterly, with payments due by the last day of the month following the quarter in which they are owed:
    • Q1: April 30
    • Q2: July 31
    • Q3: October 31
    • Q4: January 31

Employers whose total contributions exceed €4,000 must also make prepayments for the current quarter based on a percentage (approximately 30%) of the contributions due in the same quarter of the previous year.

Withholding Taxes

Belgium employs a progressive tax system, meaning higher incomes are taxed at higher rates. Individual income is categorized into:

  • Immovable income
  • Movable income
  • Diverse (miscellaneous) income
  • Professional income

Professional income, which includes payroll remuneration for the income year, is reported on a Belgian tax form (Fiche 281.10 for employees). Withholding taxes deducted from payroll are credited against the final tax obligation when filing an annual return. Tax scales are published annually, reflecting the monthly taxable income of employees.

Pension Requirements

Pension entitlements in Belgium are divided into three main pillars:

  • First Pillar: Statutory pensions, which include old-age pensions and survivor’s pensions, funded through social security contributions from both employees and employers.
  • Second Pillar: Company-sponsored pensions (e.g., group insurances or pension funds) are not mandatory unless specified by sectoral regulations. However, many companies offer this benefit due to favorable tax and social security treatment.
  • Third Pillar: Individual pension savings initiated by the employee.

Ongoing Compliance for Pension Plans

Statutory pensions are funded through social security contributions, requiring no specific action from employers. Company-provided pension plans typically define contributions as a percentage of the employee’s gross salary, with regulations outlined in the pension plan or insurance contract.

Payroll Requirements

  • Pay Slips: Employers must provide pay slips detailing the calculation of monthly salaries, benefits, and deductions each time an amount is disbursed, such as salaries, vacation pay, bonuses, and year-end premiums.
  • Holiday Pay: Employees are entitled to receive payment for annual leave, which consists of:
    • Normal salary for legal holidays (single holiday allowance).
    • An allowance equal to 92% of one month’s salary (double holiday pay), typically paid when the employee takes their main annual leave, though it is common practice to distribute this in a single month (e.g., May or June).
  • The calculation of holiday pay is complex, combining fixed and variable components and differing treatments under social security regulations. The fixed part is based on regular salary and any fixed gross payments, while the variable part is calculated from bonuses and commissions earned over the past year.
  • Year-End Bonus: Employees may be entitled to a year-end bonus if specified by law or in collective agreements. There is no statutory entitlement at the federal level, so employers should verify any such provisions within their joint committee or company policies.
    The year-end bonus, often referred to as the 13th month, is usually equivalent to one month’s salary or prorated based on employment duration within the year, subject to minimum seniority requirements.
  • Year-End Documents: Employers must prepare individual tax forms and summary statements annually, reporting expenses such as remuneration, commissions, and benefits. For regular employee remuneration, the tax form 281.10 (covering all payments made in the previous calendar year) and summary sheet 325.10 (a summary for tax authorities) must be completed. Employees use the 281.10 form to file their annual tax return.

Minimum Wages

As of April 1, 2024, Belgium has revised its minimum wage. The monthly minimum wage for workers aged 18 has risen from €1,994.18 to €2,029.88.

Payroll Cycle

Similar to many European countries, Belgium operates on a monthly payroll cycle.

Personal Income Tax in Belgium

Tax Rates for Belgian Residents

Belgium applies progressive tax rates for personal income tax, meaning that higher incomes incur higher tax rates. Personal income tax is calculated on all taxable income, including amounts earned or received abroad.

The progressive tax rates for the 2024 tax year (based on 2023 income) are as follows:

Income BracketTax RateIncome Bracket (2025, based on 2024 income)
From €0.01 to €15,20025%From €0.01 to €15,820
From €15,200 to €26,83040%From €15,820 to €27,920
From €26,830 to €46,44045%From €27,920 to €48,320
More than €46,44050%More than €48,320

Example: For the 2024 tax year (based on 2023 income), consider John, a Belgian resident and salaried employee without dependants, who earned a taxable income of €38,000 in 2023.

Calculation of John’s Basic Tax:

  • 25% of €15,200 = €3,800
  • 40% of (€26,830 – €15,200) = €4,652
  • 45% of (€38,000 – €26,830) = €5,026.50

Total Basic Tax: €3,800 + €4,652 + €5,026.50 = €13,478.50

This basic tax amount is then reduced by a “tax-free allowance” and other deductions.

All individuals subject to personal income tax are entitled to a tax-free allowance, which means that a portion of their taxable income is not subject to tax. For the 2024 tax year (based on 2023 income), the tax-free allowance is €10,160 (increased to €10,570 for the 2025 tax year based on 2024 income). This allowance may be higher based on personal circumstances, such as having dependent children.

Tax Reduction Calculation:

  • Tax reduction from the tax-free allowance: €10,160 x 25% = €2,540
  • After this reduction, John’s tax due is: €13,478.50 – €2,540 = €10,938.50.

Additionally, the amount of tax owed may be further reduced if taxpayers have:

  • Certain types of income (e.g., foreign income, pensions, substitute income)
  • Specific expenses (e.g., childcare, pension savings)

It’s important to note that some income may not be taxed at these progressive rates and instead may be subject to separate tax rates (e.g., certain supplementary pension capital).

Tax Rates for Non-Residents

Like personal income tax, non-resident tax in Belgium also follows a progressive structure, where higher income levels result in higher tax rates. However, non-resident tax is only applicable to income earned or received within Belgium.

The progressive tax rates for non-residents for the 2024 tax year (based on 2023 income) are:

Income BracketTax RateIncome Bracket (2025, based on 2024 income)
From €0.01 to €15,20025%From €0.01 to €15,820
From €15,200 to €26,83040%From €15,820 to €27,920
From €26,830 to €46,44045%From €27,920 to €48,320
More than €46,44050%More than €48,320

Example: A non-resident with a taxable income of €10,000 in Belgium would have a basic tax of €2,500 (10,000 x 25%).

Similar to residents, some income may be taxed at different rates (e.g., certain supplementary pension capital). Non-residents whose earned income taxable in Belgium constitutes at least 75% of their total earned income (including foreign income) are eligible for a tax-free allowance, which is set at €10,160 for the 2023 income year (increasing to €10,570 for 2024 income). This allowance may also vary depending on personal circumstances, such as having dependent children.

Tax liabilities may also be reduced for non-residents who have:

  • Certain types of income (e.g., pensions, substitute income)
  • Specific expenses (e.g., childcare, pension savings)

Several tax benefits are contingent upon having at least 75% of total earned income taxable in Belgium.

Belgium Employee Hiring Cost

Let’s assume the gross annual salary is €100,000. While this figure provides a clear starting point, it is essential to recognize that the total cost of employing talent in Belgium goes far beyond just the gross salary. Employers must consider a range of additional expenses that significantly contribute to the overall financial commitment associated with hiring an employee.

Cost ItemAmount (EUR)Description
Gross Annual Salary€144,343.00The total salary paid to the employee before any deductions.
Annual Employer Costs€63,756.00Additional costs incurred by the employer, including social security contributions, insurance, and other mandatory benefits.
Total Annual Cost€208,099.00The overall cost to the employer, calculated by adding the gross salary and employer costs.

In addition to the gross salary, employers in Belgium incur annual employer costs amounting to approximately €44,343. These costs include mandatory social security contributions, health insurance, pension contributions, and other statutory obligations imposed by Belgian labor laws. Consequently, when combining the gross salary with the employer’s expenses, the total annual cost of employing this worker rises to €144,343.

Belgium has specific benefits and bonuses that further impact the overall cost of employment. For instance, the Double Holiday Bonus, a required benefit, amounts to €7,666.67 annually. This bonus is typically awarded to employees during their holiday period, reflecting Belgium’s commitment to ensuring employees are adequately compensated for their time off.

Employers must also account for the Sectoral Premium, which costs €312.50 per year. This premium varies depending on the industry in which the employee works, emphasizing the necessity for competitive wages and benefits across different sectors.

Another relevant expense is the provision of Eco Vouchers, which can total €250.00 annually. These vouchers are designed to promote sustainable practices and provide a means for employers to offer additional benefits to employees without increasing their taxable income directly.

Lastly, the End Year Premium, another mandatory benefit, costs €8,333.33 annually. This premium is commonly used as a year-end bonus and serves as a reward for employees’ service and loyalty throughout the year.

Employee Benefits in Belgium

Belgium is known for its robust social security system and comprehensive employee benefits, which play a vital role in attracting and retaining talent in the workforce. With a strong emphasis on work-life balance and employee welfare, the country offers a wide range of benefits that extend beyond basic salary. These benefits include health insurance, pension plans, parental leave, and various forms of support aimed at enhancing employees’ quality of life.

In addition to mandatory social security contributions, many employers in Belgium provide additional perks and benefits tailored to the needs of their workforce. This mix of statutory and supplementary benefits reflects Belgium’s commitment to creating a supportive and inclusive work environment. Understanding these benefits is essential for both employers looking to enhance their offerings and employees seeking to maximize their entitlements and welfare in the workplace.

Mandatory Employee Benefits

Healthcare Coverage

  • Primary medical insurance (often employer-sponsored)
  • Coverage for high-cost treatments and pharmaceuticals

Pensions for Spouses

  • Provides 80% of the theoretical retirement pension of the deceased.

Disability Benefits

Support based on a percentage of the employee’s income, including:

  • 30 days’ income from the employer for salaried employees
  • Statutory benefits for loss of earnings exceeding two-thirds

Maternity Leave

  • Cash sickness benefit of 82% of gross salary during the first 31 days
  • Benefit transitions to 75% thereafter, with leave lasting 15 weeks (19 weeks for twins/triplets)

Retirement Contributions

  • Social Security pensions linked to the cost-of-living index
Supplemental Employee Benefits
  • Additional Pensions for Spouses: Options for enhanced spousal pension plans
  • Supplementary Medical Insurance: Options for additional outpatient and dental coverage
  • Additional Disability Benefits: Enhanced support above the mandatory provisions
  • Family Allowances: Increased family allowance for orphans up to age 25 if a student
Perks (less common)
  • Wellness Programs: Initiatives to promote employee health and well-being
  • Flexible Work Arrangements: Options for remote work or flexible hours
  • Training and Development Opportunities: Funding for professional development courses and training
Other Notable Aspects
  • Cost of Medical Insurance:: Employers typically pay between €15 and €20 per employee per month for basic medical coverage, plus additional costs for family members and extra coverage.
  • Lump Sum Payouts for Supplementary Pensions: Supplementary pensions usually paid out as a lump sum rather than monthly.

Work Permit in Belgium

When considering an assignment, business trip, or local employment in Belgium, several key questions need to be addressed to ensure compliance with immigration requirements. The first question is, “What is the nationality of the individual?” This is determined by their valid passport(s). If a person holds multiple nationalities, they can choose which passport to use for their travel or employment in Belgium.

For EEA and Swiss Nationals

EEA and Swiss nationals can travel to Belgium and engage in employment without any immigration formalities, such as the Belgian work or single permit, or the need for a short-term Schengen Visa C or long-term Schengen Visa D. However, those planning to stay longer than three months must register with the local town hall where they will reside.

Special Considerations for UK Nationals Post-Brexit

UK nationals and their family members should pay close attention to their immigration status following Brexit. Those who resided in Belgium before the end of the transition period and are covered by the withdrawal agreement will retain their residence rights. They should have received new residence permits, such as an M-card for primary residents or an N permit for commuters. Conversely, UK nationals entering Belgium after December 31, 2020, will need a visa and a single permit. Commuters, however, only require an Annex 15; no visa or residence permit is needed, but a valid work authorization is still required.

Entry, Residence, and Employment

Short-Term Stays

For stays of 90 days or less within any 180-day period, EEA and Swiss nationals can enter Belgium with just their passport or ID card. Non-EEA or Swiss nationals, however, typically need to obtain a short-term visa unless there’s a visa liberalization agreement with Belgium.

Long-Term Stays

If EEA or Swiss nationals plan to stay for more than 90 days, they must register with the local town hall within 90 days of arrival. Upon registration, they will receive a national registration number and proof of registration, and they should also apply for an electronic ID card. Non-EEA nationals (excluding Swiss nationals) will undergo additional verification.

Additional Immigration Questions

The second crucial question is, “Does the individual already have residence rights in Belgium that may exempt them from needing a Belgian work/single permit?” This is checked through their Belgian residence permit or ID card.

  • Exemptions from Work Authorization: Holders of certain unlimited residence rights (ID cards B, K, or L) are exempt from needing a work authorization. Other exemptions include:
    • Spouses or registered partners of EEA/Swiss nationals (ID cards F and F+)
    • Spouses or registered partners of single permit holders (typically holding ID card A)
    • Trainees completing mandatory internships in Belgium or another EEA country.

If the individual does not reside in Belgium yet, a third question arises: “What activities will the individual undertake in Belgium?” Depending on the activities, there may be exemptions from the work/single permit requirement. Examples of activities that could qualify for exemptions include:

  • Attending meetings for up to 60 working days per calendar year, with a maximum of 20 consecutive calendar days for any single meeting (e.g., board meetings, contract negotiations).
  • Secondment to Belgium as part of services provided by EEA companies, provided that the Vander Elst requirements are met.
  • Activities subject to specific conditions, such as intragroup training for a maximum of three months, initial assembly/installation of machinery, or urgent repairs by specialized technicians from foreign companies.

If it is determined that no exemption from the work/single permit applies, the necessary immigration documents must be identified based on:

  • Duration of stay
  • Type of activities performed
  • Employment location (different rules may apply by region)

Immigration Actions Required

For Non-EEA/Swiss Nationals Staying Up to 90 Days

  • Apply for a work permit.
  • Travel on the basis of their national passport (a short stay is permitted for a maximum of 90 days within the Schengen area) or obtain a Schengen Visa C (if required based on nationality).
  • Depending on accommodation arrangements (e.g., hotel), town hall formalities such as a declaration of arrival may be necessary.

For Non-EEA/Swiss Nationals Staying More Than 90 Days

  • File an application for a single permit, which encompasses both the right to work and reside in Belgium. This application is submitted to regional authorities (Brussels Capital Region, Flanders, or Wallonia). Supporting documentation for both work and residence must be provided from the outset.
  • The regional authorities will check the admissibility of the application, forwarding the “residence” portion to the immigration office while verifying the “employment” section.
  • If both parts are approved, notification is sent to the employer and relevant Belgian consular authority.

If the worker is already in Belgium, they must apply for the single permit at their local town hall. If they are abroad, they should apply for a Visa D through the Belgian consulate prior to traveling to Belgium.

Regional Considerations

Belgium’s labor market access is regionally governed, meaning that different regions have distinct regulations, immigration salary thresholds, and procedural requirements. It’s essential to confirm the specific conditions applicable to each individual case based on the region of employment.

EOR Solutions in Belgium

Mercans provides seamless Employer of Record (EOR) solutions for businesses that have already pinpointed their ideal candidates in Belgium. Our services cover every aspect of the employee lifecycle, ensuring compliance with Belgian labor laws and regulations.

EOR + Recruitment
For organizations looking for support in talent acquisition, our combined EOR and recruitment services offer a comprehensive solution. Leveraging our extensive network and expertise, we assist you in identifying, onboarding, and retaining top talent, facilitating your expansion into the Belgian market.
Visa Sponsorship and Global Mobility
Navigating the complexities of expatriate employment becomes easier with our visa sponsorship and global mobility services. We manage the relocation of your international workforce, ensuring full compliance with Belgian immigration and employment regulations.
AOR for Contractor Payments
Companies facing challenges with contractor payments can take advantage of our Assistance on Record (AOR) services. We handle the intricacies of contractor payments, ensuring accuracy and compliance with local requirements.
Converting Freelancers to Employees
Mercans facilitates the transition from independent contractors to permanent employees in Belgium. Our expertise ensures a smooth conversion process while adhering to all legal obligations.
HCM Integration
Seamlessly integrate Mercans’ EOR services with your Human Capital Management (HCM) system in Belgium for real-time data exchange, improved compliance, and cost-efficiency. Rely on our expertise for a unified, compliant, and effective approach to enhance your workforce management and payroll operations.

Best Employer of Record Belgium

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Conclusion 

Partnering with Mercans as your Employer of Record in Belgium not only simplifies local employment complexities but also ensures compliance with labor laws and the Ministry of Labor and Employment regulations. This allows businesses to operate smoothly and focus on growth without the administrative burden.

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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