Employing in Belgium: what employers ask us most, answered with 2026 figures

1

How do you start employing staff in Belgium?

Decide first who will sign the contract. A foreign company has three routes in 2026: form an SRL (BV), register as an employer with the ONSS in its own name and appoint a social secretariat for payroll, or let an employer of record take the contract. Whichever you choose, the next steps match: place the role in a joint committee, which sets the pay scale, agree written terms, check the right to work and file a Dimona before the first hour of work.

2

How much will a Belgian hire cost over a year?

Budget for 13.92 monthly salaries plus 25.00% employer ONSS. Under PC 200 a white-collar employee is paid twelve salaries, an end-of-year bonus of one month and a holiday bonus of 92% of a month, so a €4,500 monthly salary turns into €62,970.84 of gross pay across 2026.

Employer ONSS on that example is €14,707.71, because the legal double holiday pay attracts no employer ONSS, and Belgium sets no salary ceiling. Insurance and sector levies add a little more, with our charge set from €599 per employee per month.

3

How quickly can a new Belgian employee start work?

Usually as soon as the candidate can leave their current job. Belgian resignation notice runs from 1 week up to 13 weeks, reached after 8 years of service, and in 2026 that is often the longest wait. Paperwork rarely holds things up: the contract is signed, then the Dimona goes in before day one. A candidate from outside the EU is the exception, because work cannot begin until the single permit has been granted.

4

Do you need a Belgian company before you can hire?

No. A foreign company has two ways to employ without one. It can register directly with the ONSS as an employer and outsource payroll to a social secretariat, once a tax adviser has looked at withholding and permanent establishment, or it can hire through an EOR that holds the Belgian contract. If you do form an SRL (BV), no minimum capital has applied since 1 May 2019, but you still need a notary, adequate starting equity and a financial plan.

5

Can the person work as a freelancer instead?

Treat anyone who works under your direction as an employee. The Programme Law of 27 December 2006 lets the contract label stand only if daily practice matches it, judged on the parties’ intention, freedom over working time, freedom over how the work is organised and whether hierarchical control is possible. Seven areas, digital platform work among them, carry a presumption of employment. If a contractor is requalified, back ONSS falls due at the 2026 rates of 25.00% and 13.07%.

6

Which terms belong in a Belgian contract?

Put it all in writing, though an open-ended contract can exist without paper. Since the Law of 7 October 2022, the main working conditions must be given in writing, and fixed-term and part-time contracts must be signed by day one. Leave out any trial period: in a contract signed from 1 January 2014 onwards it has no effect. State the hours (38 a week on average under PC 200), add IP and confidentiality clauses, and note that a non-compete fails at €44,447 a year or less in 2026.

7

What comes off pay, and what is added?

Three deductions come off every 2026 payslip. The employee pays 13.07% ONSS on full pay with no ceiling, then withholding tax (précompte professionnel / bedrijfsvoorheffing), an advance on income tax charged at 25% up to €16,720, then 40%, 45% and, above €51,070, 50%. A special social security contribution, capped at €731.28 a year, follows. On top of gross pay the employer adds 25.00% ONSS, files a Dimona for each start and sends a DmfA every quarter.

8

Does Belgium set a national pay floor?

Yes, and it rose twice in 2026. The national minimum (RMMMG) for adults in full-time work has been €2,233.61 a month since 1 July 2026, up from €2,189.81 set on 1 April. Most office hires meet a higher floor in their joint committee: PC 200 starts Class A at €2,242.80 a month from January 2026, and a 13th month counts towards the national average.

9

What leave is a Belgian employee entitled to?

Twenty days of paid annual leave on a five-day week, plus 10 public holidays, with a replacement day owed when a holiday falls on a day off (two in 2026). Entitlement depends on days worked in the prior calendar year, so a new starter may have less at first. White-collar staff also receive a holiday bonus (double pécule de vacances) of 92% of monthly pay. Maternity leave lasts 15 weeks and birth leave 20 days, mostly paid by the health insurance fund.

10

Who pays during sick leave?

The employer, for the first 30 days. Office staff hired open-ended, or fixed-term for 3 months or more, keep full pay over that period, with ordinary ONSS and withholding applied. The sickness allowance then comes from the health insurance fund from day 31. Since 1 January 2026, an illness starting within 8 weeks of a return counts as the same absence, so no fresh 30 days are owed. A certificate is due within 2 working days unless a sector agreement or the work regulations fix a different deadline.

11

Which funds receive the ONSS contributions?

Into one national system run by the ONSS (RSZ), so there is no separate pension fund to join. Of the employer’s 25.00% in 2026, 8.86% is allocated to pensions, 3.80% to healthcare, 2.35% to sickness benefits, 1.46% to unemployment, 1.00% to occupational diseases and 0.30% to work accidents. The employee’s 13.07% includes 7.50% for pensions. Group insurance is an optional extra, while work-accident insurance is compulsory for every employer.

12

How is a Belgian job brought to an end?

Through statutory notice, or a payment in lieu, set by seniority. For contracts started from 1 August 2026, notice is 1 week throughout the first 6 months, then 6 weeks, rising to 15 weeks at 4 years and by 3 weeks a year from 5 years. After 6 months’ service the worker may request the concrete reasons (CCT 109), and a dismissal judged manifestly unreasonable carries 3 to 17 weeks’ pay in compensation. Outplacement must be offered once notice reaches 30 weeks.

13

Home working and cross-border staff

Home working is fine when agreed in writing. Regular telework falls under CCT no. 85, is voluntary on both sides and lets the employer pay an allowance free of tax and ONSS: €164.21 a month from 1 September 2026, plus up to €20 a month for a home internet connection and another €20 for a personal computer, for at least one day a week at home. Someone who lives in, or often works from, another country is a separate case, as their social security and tax may move there.

14

What does the EOR run, and what stays with you?

The employment itself, while you keep the work. The EOR issues the Belgian contract, checks the joint committee, files the Dimona and the quarterly DmfA, withholds tax and ONSS, pays the 13th month and holiday pay, keeps the work regulations up to date and prepares the C4 and other leaving documents when a contract ends. Selecting the person, agreeing pay and setting goals stay with you. Pricing is from €599 per employee per month.