Payroll
/
Belgium
Global coverage
Available in +150 countries
Employer costs, taxes, minimum wage and leave rules for hiring here, plus the faster route: hire a contractor with Ontop, no local entity needed.
2026
Currency
EUR € (Euro)
Employer contributions
~27% (25% base employer social security + sector levies)
Minimum wage
€2,070.48 EUR
Payment frequency
Monthly
Calendar year (Jan 1 to Dec 31)
Capital
Brussels
Timezone
CET (GMT+1)
Employee or contractor
If the work is project-based or you need to move fast, a contractor gets you the same talent with a fraction of the paperwork.
Employee
~€6,350 EUR total
/month
For a gross salary of
€5,000 EUR gross/month
Setup
Local entity or employer of record, plus tax and social security registration
Employer contributions
~27% (25% base employer social security + sector levies)
Mandatory extras
Eindejaarspremie (Year-End Bonus)
Monthly admin
Monthly payroll → ONSS contribution → withholding tax → annual vacation building
Contractor with Ontop
No local entity
$49
/contractor/month
The agreed rate, plus Ontop from $49 per contractor per month.
Sign a contract, yours or an Ontop template. No local registration on your side.
No employer contributions: the contractor handles their own taxes and social security.
One payment per invoice, in one payroll run.
Paid into their Ontop Global Account in USD.
See the full side-by-side comparison
+
A contractor's rate usually covers their own taxes, so compare total cost, not just gross pay. Run your numbers in the contractor vs employee calculator.
Hiring here: the full breakdown
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Payroll guide
Employer costs come on top of gross pay. Use these figures to budget a hire and to compare it with a contractor rate.
Total monthly cost
~€6,350 EUR total
Example gross salary
€5,000 EUR gross/month
~€2,850 EUR net
Net pay to the employee
Tax and employee contributions
Withheld from gross pay
~€1,350 EUR
Employer contributions on that salary
Employer contributions
~27% (25% base employer social security + sector levies)
Employee contributions
~13.07%
Total cost above gross
~27-30% above gross
Figures are estimates for planning. Rates change with each budget and can vary by sector, so confirm them before you make an offer.
What people earn here, from the legal floor to the main cities, plus the extra pay most employers budget for.
National average
~€4,200 EUR
Per month
Brussels
€4,500 - €6,500 EUR
~20%
Antwerp
€4,000 - €5,500 EUR
~10%
Monthly gross. National average salary per year:
~€50,400 EUR
Minimum wage
€2,070.48 EUR
Paid:
Monthly
Extra pay
Eindejaarspremie (Year-End Bonus)
1 month salary, mandatory in most sectors
December
Collective agreements can set sector minimums above the national one. Check whether one applies to the role before you set the salary. Next step: estimate the full cost of an employee.
Who collects what, how often, and what happens when a payment is late.
Income tax brackets
25% - 50% + municipal tax surcharge
Tax year:
Calendar year (Jan 1 to Dec 31)
Filing calendar
Monthly by last day of month
Social security payments
June 30 (online via MyMinfin)
Income tax
End of March
Employee tax certificate
Fiche 281.10
June 30 (online)
Annual return
Belastingaangifte / Déclaration fiscale
Late payment penalties
Late SS: 10% penalty + interest; late withholding tax: 10% + interest
Who collects what
FOD Financiën
Income tax and withholding
RSZ / ONSS
Social security contributions
Sociale Inspectie / Inspection Sociale
Labor law and SS compliance enforcement
The time off and paid leave every employee is entitled to by law. Budget for it when you compare an employee with a contractor.
Annual leave
Jaarlijks verlof / Congé annuel
20 legal days (often 26-32 with sector CBA)
Public holidays
10 public holidays
Sick leave
Gewaarborgd loon
100% for 1 month (blue-collar), 30 days (white-collar) by employer
Maternity leave
15 weeks
82% of capped salary via mutuality
The contracts you can use, and what ending an employment relationship costs.
Permanent
Arbeidsovereenkomst voor onbepaalde duur
Fixed term
Arbeidsovereenkomst voor bepaalde duur
Independent contractor
Zelfstandige / Indépendant
Collective agreements
Collectieve Arbeidsovereenkomst (CAO)
Ending employment
Opzeggingsvergoeding / Compensatoire opzeggingsvergoeding
How it is calculated
Based on weeks of notice x salary, per seniority scale
Calling someone a contractor does not make them one. If the role works like employment in practice, local authorities can reclassify it, with back contributions and penalties.
The errors that most often trigger back payments and penalties here, and what to do instead.
Incorrect Holiday Pay Calculation (Vakantiegeld)
Risk Level: HIGH
Belgium's holiday pay system is complex: white-collar workers accrue vacation based on the previous year's earnings, while blue-collar workers receive holiday pay via RJV (holiday fund). Errors in calculation or double payment are common and trigger ONSS audits.
Dimona Non-Registration
Risk Level: HIGH
All Belgian employers must register workers via the Dimona electronic declaration before the first working day. Failure triggers automatic fines of €500 per unregistered worker per day, and the worker may be presumed to have unlimited seniority rights.
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Next topicOntop is the Global Workforce Engine for contractor teams: contracts, compliance documents and payments in 150+ countries.
150+
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$49
per contractor per month
1 run
to pay your whole team
USD
Global Account for every contractor
FAQ
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Ontop works with contractors, not employees. As Contractor of Record, Ontop handles contracts, compliance documents and payments for contractors in 150+ countries. To employ someone, you need a local entity or an employer of record. Ontop doesn't act as your employer of record.
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Employers pay contributions on top of gross salary. The cost table on this page shows the rates that apply here and a worked monthly example. A contractor with Ontop costs the agreed rate plus Ontop from $49 per contractor per month.
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Many countries require an extra month or an annual bonus for employees. The salaries section on this page shows the one that applies here and when it is usually paid. Contractors are paid what you agree in the contract.
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Employers withhold income tax and the employee's social security share every pay run, then pay them to the local authorities. The taxes section on this page lists the brackets, rates and filing deadlines that apply here.
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Yes. The contractor vs employee calculator compares the full cost of an employee, employer contributions included, with a contractor rate plus Ontop's monthly fee.
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When the work is project-based, you need to start fast or you don't have a local entity. If the person will work fixed hours, under your direction and only for you, local law may treat them as an employee, so hire them as one.
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Misclassifying employees as contractors, missing tax and social security deadlines, and ignoring collective agreements that set higher wage floors. The mistakes section on this page covers the ones that come up most often here.
Compare employer costs, taxes and contractor rules in nearby countries:
Ready to hire? See Ontop pricing or learn how to build a global team without an employer of record.
Ready to hire? See Ontop pricing or learn how to build a global team without an employer of record.