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Practical information Belgium

What legislation?

Employers are expected to be fully aware of and apply human resources legislation and regulations. This is not always possible, especially when employees are stationed abroad. In that case, you must be able to count on a solid partner who has all the knowledge in-house. At Interfisc, we take care of your employees across the border, allowing you to fully focus on your core business.

Local employees in Belgium, with or without a registered place of business

In several countries, it is possible to offer your products or services through a local employee without the need to have your own registered office there for this purpose. This can, however, often be subject to certain restrictions as to the nature of your activities as a foreign company without a registered office in the country in question.

Please also note that, in principle, Belgian social security will apply to your employees residing in Belgium, whether they work exclusively or partially in that country. In addition, Belgian tax regulations will apply to the income they earn in Belgium and you will be obliged to observe Belgian employment law.

Payroll costs in Belgium

One of the first questions you could be confronted with before taking on an employee in Belgium, is the high level of payroll costs in the country.

In our factsheet Personnel in Belgium, available for downloading below, please find an overview of the employee benefits package that is customary in Belgium and the associated costs, calculated on an annual basis.

The overview of the costs gives you an insight into the terms and conditions of employment that are customary in Belgium, based on which you can decide whether it is worth having an employee in Belgium. As soon as you make this decision, we are happy to help you make a suitable offer for your employee. This means that you will be well-prepared for negotiating with your employee.

Additional employer obligations in Belgium

In view of the complexity of and, possibly, inadequate knowledge of Belgian legislation in your organisation, we recommend that you do not limit yourself to the financial aspects only. Our factsheets provide you with a detailed explanation of everything involved.

We provide you with an overall picture of these Belgian rules:

  • Employment law in Belgium
  • Social security in Belgium
  • Taxes in Belgium
  • Employee benefits in Belgium
  • Health & well-being in Belgium

Download our factsheet ‘Personnel in Belgium’, with information on regulations, payroll costs, employer insurance and payroll accounting in Belgium.

Premiums & Taxes in Belgium

Most important rates for Belgium as of January 1st.
PROGRESSIVE RATES PERSONAL INCOME TAXPERCENTAGE OF THE TAX:
AJ 2026 (income 2025)
to 16.320 Euro25%
to 28.800 Euro40%
to 49.840 Euro45%
above 49.840 Euro50%
CORPORATE TAX:
(taxable year 2025)
PERCENTAGE OF THE TAX:
Standard rate25%
Reduced rate*
Taxable profit in Euro
First tranche of 100,000 Euro20%
* the reduced rate is reserved for SME companies

Inflation in Belgium

For the exact information regarding Belgian inflation please refer to the official site of the Belgian government.
Click here > https://statbel.fgov.be/en/themes/consumer-prices

Minimum wage in Belgium

In Belgium, the minimum wage is set per business activity or ‘joint committee’ (paritair comité’). More information can be found at https://www.minimumlonen.be/index.html
In any case, the wage may never be lower than the ‘guaranteed average minimum monthly income’ (GMMMI). More information on the GMMMI can be found at: https://cnt-nar.be/nl/documents/cao-bedragen

National holidays in Belgium

For the exact information regarding the national holidays in Belgium please refer to the following website.
Click here > https://www.wettelijke-feestdagen.be/wettelijke-feestdagen-belgie

In Belgium, a day off in lieu is always granted (recuperation). The employee can choose when he wants to take this day off in lieu, or the employer may opt to set a specific day as a collective day off for its employees.

School holidays in Belgium

For the exact information regarding the school holidays in Belgium please refer to the following website.
Click here > https://www.wettelijke-feestdagen.be/schoolvakanties-belgie.aspx

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Together, solution-oriented and caring

Since 1972, Interfisc has offered international HR & Payroll solutions in the Netherlands, Belgium, Germany, France, the United Kingdom, and Italy. We do this from our offices in the Netherlands and Belgium, and with an international team of around 45 committed and caring employees. 

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