Employer of Record in Belgium

Belgium is a unique country at the center of Europe’s commercial and political infrastructure. This makes it one of the continent’s most strategic hiring markets. Bordering France, Germany, the Netherlands and Luxembourg, Belgium provides companies with strong cross-border trade opportunities.

Brussels, the capital, hosts major European Union operations, which have helped create a multilingual, internationally experienced workforce. Within the labor market, there is strong expertise in policy creation, finance, technology, logistics, pharmaceuticals and professional services.

For foreign companies, Belgium offers a strong SME ecosystem alongside multinational companies headquartered there. Skilled talent is located in and around major cities such as Brussels, Antwerp (Europe’s largest logistics hub), Ghent, Leuven and Liège (biotech, software engineering, deep tech, and scientific research centers).

Hiring in Belgium requires a local legal entity and close attention to employment compliance. There are extensive employee protections, collective bargaining frameworks, and higher employee social security contributions than in the rest of Europe.

In a premium, heavily-regulated market like Belgium it can take considerable resources to enter the market. However, partnering with an Employer of Record (EOR) like Rivermate can simplify the process. The EOR acts as the local legal entity in Belgium and employs talent on your behalf while you handle the day-to-day working relationship.

How an Employer of Record (EOR) Works in Belgium

Using an EOR in Belgium is a straightforward process. Here’s how it usually works:

• Find talent: You recruit and select the person you want to hire in Belgium.
• Hire talent: The EOR partners with you to hire the employee in Belgium. They act as the local legal entity and sign the employment agreement with your candidate.
• Onboard employees: The EOR handles all compliance and paperwork to get your employee started. This process can take between one and three weeks, but if immigration is involved, it can take longer.
• Manage HR administration: The EOR takes care of monthly payroll, taxes, and social security contributions. According to the Federal Public Service Employment, Labour and Social Dialogue, this includes adhering to all Belgian regulations (www.employment.belgium.be).
• Manage working relationship: Your new employee works for your company, just like any other team member. You manage the day-to-day employment relationship.

Why use an Employer of Record in Belgium

Using an EOR in Belgium offers strategic advantages for quick and efficient business expansion. Here are the main benefits:

• Stay Compliant: An EOR provides compliant hiring in a highly regulated labor market.
• Save Time and Money: Setting up a legal entity in a new country requires a considerable financial commitment. Partnering with an EOR reduces both the administrative and financial burden.
• Access to Benefits: EORs can often provide your employees with competitive benefits packages.
• Focus on Your Business: You can concentrate on your company's goals while the EOR handles your international employment needs.

Hiring an international workforce requires a good understanding of Belgium’s labor laws. Since the labor market is heavily regulated Belgium companies often employ professionals to ensure compliance with payroll and statutory contributions.

Belgium is not considered a low-cost hiring market. Belgian social security contributions are among the highest in Europe, and careful benefits management is required to prevent escalating employment costs.

Collective Bargaining Agreements (Collectieve Arbeidsovereenkomsten) are legally binding agreements negotiated with trade unions that affect remuneration across regions and industries. First-time employers are sometimes surprised by how diverse wages and benefits can be across different regions due to these agreements.

Expert insight: Belgian candidates frequently evaluate offers based on total net compensation rather than gross salary. Benefits and ‘perks’ play a large role in recruitment decisions, and employers that offer more than the mandatory benefits are favoured by candidates.

Employment contracts & must-have clauses

Written employment contracts are preferred in Belgium and are seen as a key sign of employer commitment. Candidates want a clear breakdown of compensation, including benefit values, and need to know their net salary. While Belgium offers a high quality of life, it is also one of the more expensive countries in Europe to live in. Because of this, candidates favor offers that clearly show their take-home pay.

While verbal employment agreements can be legally binding in Belgium, a written contract is highly recommended to ensure clarity and avoid disputes. For certain types of work, a written contract is mandatory. These include:

• Fixed-term contracts
• Part-time contracts
• Contracts for specific projects
• Student contracts
• Temporary agency work

The standard employment contract in Belgium is for an indefinite period.

Expert insight: A critical point to remember is the language requirement. The contract must be in Dutch, French, or German, depending on the location of your business operations. In Brussels, it should be in French or Dutch, depending on the employee's language.

Your employment contracts should always include these essential clauses:

• Job description A clear outline of the employee's role and responsibilities.
• Compensation Details on the salary, bonuses, and any other benefits.
• Working hours The standard working hours and any overtime expectations.
• Start date The official start date of employment.
• Notice periods The procedures and timelines for ending the contract.

Probation periods

Probationary periods are generally not permitted in Belgium. The Unified Employment Status Act abolished trial periods for most employment contracts in 2014.

There are a few exceptions to this rule. Probation periods are still allowed for:

• Student contracts
• Temporary work
• Interim agency work

Working hours & overtime

The standard workweek in Belgium is 38 hours, typically spread over a five-day workweek. The law generally limits working time to a maximum of 8 hours per day.

Any hours worked beyond the standard 38-hour week are considered overtime and must be compensated. The rates for overtime pay are:

Overtime Scenario	Compensation Rate
Weekdays and Saturdays	150% of the regular pay
Sundays and public holidays	200% of the regular pay

Instead of overtime pay, you can also offer compensatory time off.

In early 2022, Belgium introduced a labor market reform that gives employees the option to request a four-day workweek. In this arrangement, they would still work a total of 38 hours but in four longer days.

Public & regional holidays

Employees in Belgium are entitled to 10 paid public holidays per year. If a public holiday falls on a weekend, it is typically replaced by a weekday off.

National Public Holidays in 2026

Date	Holiday
January 1	New Year's Day
April 6	Easter Monday
May 1	Labour Day
May 14	Ascension Day
May 25	Whit Monday
July 21	Belgian National Holiday
August 15	Assumption Day
November 1	All Saints' Day
November 11	Armistice Day
December 25	Christmas Day

In addition to the national holidays, there are also regional holidays for the Flemish, French, and German-speaking communities.

Hiring contractors in Belgium

Independent contractors (Indépendants in French / Zelfstandigen in Dutch) are widely found in Belgium and recognized as an essential part of the economy. A significant portion of contractors are graduates and have extensive international experience.

Contractors are classified as self-employed individuals for taxation purposes. They must charge for their services like a business and pay their own income tax. Independent workers are different from employees in that they maintain a degree of autonomy from the client company. This means they cannot receive a salary, benefits or tools of trade from their client.

When the lines between a true contractor and an employee are blurred, the risk of worker misclassification increases. An Employer of Record (EOR) can help you mitigate these risks by ensuring that workers are correctly classified.

Belgian compensation and payroll are heavily regulated, and for this reason, many local and international companies outsource payroll to third-party providers (known as secrétariats sociaux / sociaal secretariaten). While employers hire in Belgium for superior talent, they sometimes find employer costs higher than expected. It is recommended that a first-time employer conduct a comprehensive cost analysis before hiring in the country.

Payroll cycles & wage structure

In Belgium, the payroll process is straightforward and consistent.

• Monthly Payments: You pay your employees on a monthly basis. Salaries are typically paid on the last day of the month.
• 13th Month Salary: Most employees in Belgium are entitled to a "13th month" salary. This is an extra month's pay, usually paid at the end of the year. Some agreements even include a partial 14th-month payment. If an employee hasn't worked a full calendar year, this payment is prorated.
• Holiday Pay: Employees also receive a holiday bonus. This is separate from the 13th-month pay and is typically paid when the employee takes their main holiday. It's calculated at 92% of their gross monthly salary.

Overtime & minimums

Working hours and pay are clearly defined by law.

• Standard Hours: A standard work week in Belgium is 38 hours, with a general maximum of 8 hours per day.
• Overtime: If your employees work beyond these hours, you must pay them overtime. The rate is 50% extra for work on weekdays and Saturdays, and 100% for Sundays and public holidays.
• Minimum Wage: Belgium has a national minimum wage, referred to as the Guaranteed Average Minimum Monthly Income (GAMMI). As of January 1, 2026, this is €2,154.11 per month for workers aged 18 and over. However, many industries have their own collective bargaining agreements that set higher minimum wages.

Employer taxes and contributions

As an employer, you are responsible for making social security contributions for your employees. These contributions fund healthcare, pensions, and unemployment benefits.

Contribution	Rate
Social Security	Approximately 25% - 27% of the employee's gross salary

Note: As of July 1, 2025, a cap on employer social security contributions applies when an employee's salary exceeds €85,000 per quarter. Contributions are exempt on the portion of the salary above this threshold.

Employee taxes and deductions

Your employees also contribute to the social security system and pay income tax.

Deduction	Rate	Notes
Social Security	13.07% of gross salary	This is a standard rate with no income cap.
Special Social Security	€9.30 to €60.94 per month	This is an additional contribution based on family income.
Income Tax	Progressive rates from 25% to 50%	The tax rate increases with the employee's income.

Candidates in Belgium often receive benefits packages beyond the base salary. Popular benefits include meal vouchers, eco vouchers, transportation allowances, group pension plans and annual bonuses. Belgium also has a well-known 13th cheque culture, alongside holiday pay structures. Flexible working arrangements have become increasingly important in recent years for attracting top talent.

Statutory leave

Belgian law provides several types of paid leave.

• Annual Leave Employees with a five day work week get a minimum of 20 paid days off per year. Those working a six day week are entitled to 24 days. This time off is based on the number of months you worked in the previous calendar year.
• Sick Leave If you get sick, your employer pays your full salary for the first 30 days. After that, the Health Insurance Fund provides pay at a reduced rate. You will need a doctor's certificate to confirm your illness.
• Maternity Leave Expecting mothers receive 15 weeks of paid leave. This can be extended for multiple births. Pay is covered by social security benefits.
• Paternity Leave Fathers are entitled to 20 days of paid leave. This must be taken within the first four months after the child's birth. The first three days are paid by the employer, and the rest is covered by public health insurance.

Public holidays & regional holidays

Belgium observes ten official public holidays. If a holiday falls on a weekend, employers must provide a replacement day off. There are also holidays specific to the different language communities.

Date	Holiday	Region
January 1	New Year's Day	National
April 21, 2025	Easter Monday	National
May 1	Labour Day	National
May 8	Iris Festival	Brussels-Capital
May 29, 2025	Ascension Day	National
June 9, 2025	Whit Monday	National
July 11	Day of the Flemish Community	Flemish Community
July 21	Belgian National Day	National
August 15	Assumption Day	National
September 27	Day of the French Community	French Community
November 1	All Saints' Day	National
November 11	Armistice Day	National
November 15	Day of the German-speaking Community	German-speaking Community
December 25	Christmas Day	National

Typical supplemental benefits

Many companies in Belgium offer extra benefits on top of the legal requirements. These help attract and keep talented employees.

Statutory Benefits	Non-Statutory (Supplemental) Benefits
Social Security Contributions	Private Health and Hospitalization Insurance
Minimum 20 days annual leave	Additional vacation days
10 Public Holidays	Meal Vouchers
Sick Leave Pay	Company Cars
Maternity and Paternity Leave	Supplemental Pension Plans
Workplace Injury Insurance	Gym or Wellness Allowances

How an EOR can help with setting up benefits

Setting up a competitive benefits package in a new country can be complex. An Employer of Record (EOR) simplifies this process for you.

An EOR already has a legal entity in Belgium. We handle all the administrative work of managing employee benefits. This includes everything from enrolling employees in mandatory social security to sourcing and managing popular supplemental benefits.

We make sure your benefits package complies with all local laws and collective agreements. This saves you time and reduces risk. You can offer your team in Belgium great benefits without the headache of managing them yourself.

Termination procedures in Belgium require careful handling. Employers are required to provide notice periods or payment in lieu of notice. Obligations are often linked to tenure or contractual obligations.

Employers are also required to document reasons for the dismissal and consider collective labor rules. Attention must be given to worker protections during the dismissal process. Because termination costs and procedural risks can be significant, foreign employers rely on local HR guidance when managing employee exits.

Notice periods

When you end an employment contract in Belgium, a notice period is usually required. This is a key part of Belgian labor law. The length of the notice period depends on how long the employee has worked for you.

For contracts started after January 1, 2014, the notice periods are standardized. This makes it clearer for both you and your employee. Here are some examples of notice periods you must give:

Length of Service	Notice Period
Less than 3 months	1 week
6 to 9 months	6 weeks
9 to 12 months	7 weeks
2 years	12 weeks

You must provide the termination notice in writing. This can be done by registered mail or a bailiff. The notice needs to state when the notice period starts and how long it will be.

In some cases, like serious misconduct, you can terminate a contract immediately without a notice period. However, you must inform the employee of this dismissal within three working days of discovering the misconduct.

Severance pay

Instead of having the employee work a notice period, you can choose to pay them an indemnity. This is often called severance pay. The payment is equal to the salary the employee would have earned during the notice period.

This amount includes the employee's regular salary and any contractual benefits. Calculating this correctly is crucial to stay compliant and avoid legal issues. You can also use a combination of a notice period and a final severance payment.

How Rivermate handles compliant exits

Navigating employee terminations in a different country can be complex. We handle the entire offboarding process for you. We make sure every step is compliant with Belgian law.

Here’s how we help:

• Compliance check: We review the employment contract and local laws to determine the correct notice period and severance pay.
• Documentation: We prepare and deliver all necessary termination documents in the correct format and language.
• Calculations: We accurately calculate the final payment, including any indemnities and unused vacation days.
• Guidance: We provide clear guidance to you and the employee, making the process smooth and transparent.

With Rivermate, you can be confident that employee exits are managed professionally and legally. This lets you focus on your business while we handle the details.

The key is understanding that for non-EU nationals, working in Belgium for more than 90 days requires a combined work and residence permit, known as the Single Permit. Your employer must kick off this process for you. They need to prove they couldn't find a suitable candidate within the EU before offering you the job. Once the work authorization is approved, you can then apply for your long-stay visa, also called a D visa, which allows you to enter Belgium.

Employment visas & sponsorship realities

When it comes to hiring international talent, the responsibility of sponsorship falls on the employer. This means they handle the application process and ensure everything is compliant with Belgian laws.

An Employer of Record (EOR) can be a practical solution here. An EOR already has a legal entity in Belgium, so they can hire and sponsor employees on your behalf. This removes the need for you to set up your own entity, which can be a long and expensive process. An EOR takes on the official employer role, managing payroll, taxes, benefits, and immigration compliance.

Here are the common routes for employment in Belgium:

• Single Permit: This is the standard permit for most non-EU employees working in Belgium for more than 90 days. It combines the right to work and reside in the country into one application.
• EU Blue Card: This is an option for highly skilled workers. It has higher salary and education requirements but offers more flexibility to move between EU countries.

Business travel compliance

For short-term trips, the rules are different. If you are visiting for business meetings, conferences, or trade fairs for up to 90 days within a 180-day period, you will likely need a Schengen Business Visa (Type C).

However, citizens of some countries, like the United States, Canada, and the UK, are exempt from this visa requirement for short business visits. They can enter the Schengen Area with a valid passport.

Keep in mind these important points for business travel:

• The 90/180-day rule: You can stay in the Schengen Area for a maximum of 90 days in any 180-day period.
• Permitted activities: Business travel is generally limited to activities like attending meetings or conferences. You cannot engage in actual work.
• Limosa declaration: For some short-term work, a Limosa declaration must be filed. However, there is an exemption for attending business meetings in a "closed circle," which allows for stays of up to 20 consecutive days per meeting, with a cap of 60 days per year.