Guides for Belgian payroll
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EOR Belgium advice on employing staff: joint committees, indexation, holiday pay, notice and permits. Every article is dated and revised when rules move, as they did with the 2026 Programme Law.
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Expat tax regime in Belgium after 2025: the 35% allowance and €70,000 threshold
Belgium’s expat tax regime now allows a 35% tax-free allowance from €70,000 of pay, with no cap, retroactive to 2025. Only 30% is free of social security.
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Indexation in Belgium in 2026: PC 200, the pivot index and the new cap above €4,000
Indexation in Belgium in 2026 lifted PC 200 pay by 2.21%. A new cap holds back indexation above €4,000 a month, first reaching PC 200 in January 2027.
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US vs Belgium dismissal: at-will habits against Belgian notice rules
US vs Belgium dismissal: Belgian contracts end with notice or an indemnity set by seniority, and from six months the employee can ask why.
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US vs Belgium employer costs: capped FICA set beside an uncapped ONSS rate
US vs Belgium employer costs differ in shape: US payroll taxes are partly capped, while Belgian ONSS charges 25% on the whole salary in 2026, with no ceiling.
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UK company hiring in Belgium: permits, holiday, notice and payroll
A UK company hiring in Belgium needs single permits for British movers, accepts no probation, and pays holiday earned the year before.
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US company hiring in Belgium: routes, costs and pay rules for 2026
For a US company hiring in Belgium, expect notice instead of at-will, about 13.92 monthly salaries a year and 25% employer ONSS with no cap.
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Non-compete clause in Belgium: 2026 pay thresholds, inventions and IP
A non-compete clause in Belgium binds only staff earning above €44,447 in 2026, lasts 12 months at most and costs an indemnity. IP needs its own wording.
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Pension contributions in Belgium for an employer: ONSS rates, branches and group insurance
In Belgium an employer funds pensions through ONSS: 8.86% of gross pay out of a 25% rate in 2026, plus 7.50% from the employee, with no salary cap.
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Telework in Belgium: CCT 85, the 2026 home-office allowance and remote teams
Telework in Belgium is voluntary and written under CCT 85. From September 2026 the employer can pay €164.21 a month free of tax and ONSS for a home office.
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Employment contract in Belgium: written terms, fixed-term limits and work regulations
An employment contract in Belgium has no probation, strict limits on chained fixed-term contracts, and pay floors set by the joint committee rather than the employer.
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Sick leave in Belgium: guaranteed salary, relapses and who pays from day 31
Sick leave in Belgium costs the employer one month at full pay. The health insurance fund pays from day 31, and since 2026 relapses within eight weeks continue.
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Notice periods in Belgium after the 2026 reform
Notice periods in Belgium depend on seniority. From August 2026 new hires get 1 week for six months, and employer notice now stops at 52 weeks.
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Employing in Belgium
The employment hub covers the law behind Belgian payroll: indexation, the 2026 notice changes, leave and the single permit.
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