Belgium

Guide to Employment in Belgium

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September 18, 14:53 UTC

EUR

Wage

JOB LEVEL	MONTHLY SALARY (EUR)
Entry-Level Positions (e.g., Administration)	<2000 €
Mid-Level Positions (e.g., Finance Manager)	2000 € - 4250 €
Experienced & Managerial Positions (e.g., Senior Finance Manager)	4251 € - 5922 €
Specialized & Senior-Level Positions (e.g., Finance Director)	> 5993 €

7.5% - 11.08%

CONTRIBUTION TYPE	EMPLOYER AMOUNT	EMPLOYEE AMOUNT	APPLICABLE TO
Social Insurance	25 - 27%	13.07%	All employee
Local Income	0%	9%	7% for non resident
Corporate Income	20% - 25%	0%	Reduce if 50% owned by individuals or have smaller profits

Non-residents

with Belgium-sourced income are liable to taxation only on that income and the same rates as residents apply—between 25% and 50%
Non-resident taxpayers (including those benefiting from the expatriate tax concession) are not entitled to any personal exemptions unless earnings are 75% it will be subject to income tax in Belgium

up to

38 hours _hours

5 days

45 hours _hours

8 hours per day for 5 days

>9 hours a day for 40 hours a week: gives rise to entitlement to overtime payment

Notice period: depending on length of employment

20-24

Every year

LEAVE TYPE	ENTITLEMENT AMOUNT	APPLICABLE TO
Annual Leave	20 to 24	Depends on their working regime.
Sick Leave / Hospitalization Leave	No limit	After 30 days, the health insurance pay 60% of the salary.
Maternity Leave	15 weeks 19 weeks (if complication)	All employee
Paternity Leave	20 days or 40 half days	3 first day paid by the employee
Parental Leave	4 months, 80% or 50% reduce time	Maximum 8 months
Adoption and Foster Care	6 weeks	Additional 3 weeks split with the other parents