Belgium

Last Update by Katie, 13 Jun 2024

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Exchange Rate

23 Jun 2024

 

Cost of Living

Indicative value for a working adult in a city: Brussels

Publicly available data (Numbeo, etc..), verified by Marco’s in-country staff

Living Requirement Indicative Amount (EUR)
McDonalds Set Meal 11
Monthly Train and Bus Tickets 49
3 Bedrooms Rental (City Center) 1,891
3 Bedrooms Rental (Outskirt) 1,591

Current Inflation Rate

3.36%

Wage

Minimum Wages

  • 2,250 gross per month

Median Salary

Estimated based on general positions such as HR, Accounting, Admin roles, in tier one cities.

Job Level Monthly Salary (EUR)
Entry-Level
Fresh Graduate
2,500
Mid-Level
5 Years
3,500
Experienced & Managerial Level
10 Years
5,000
Specialized & Senior-Level
15 Years
6000+

Annual Salary Growth

4%

Statutory Contribution

Country Level

Type Employer Rates Employee Rates Notes
Social Security (NSSO) Pension & Basic Healthcare, Unemployment) 28% 13.07% Depends on white/ blue collar staff and sector
Special Social Security for bonus and profit sharing 11.86% Monthly Salary between 1,549.34-1,755.91: 9%
Between 1,755.91- 5,013.49: 1.3%
Over 5,013.49, contribute 60.94
All Staff
Work from Home allowance (mandatory) 151.70 per month - All Staff working from home
Eco Vouchers 20.84/month
Can vary, depends on collective bargaining agreement
- All Staff
JC 200 Premium 25.66/month
Can be different, depends on collective bargaining agreement
- All Staff
Annual Holiday Allowance 92% based on monthly salary - For white collar staff

Other Benefit

Other common employment benefits in Belgium include:

  • Additional Insurance: Roughly EUR 65 per month
  • Telephone Package Allowance: Roughly EUR 50 per month
  • Meal Allowance: EUR 7/day
  • Internet Allowance: Roughly EUR 20 per month
  • Fitness Allowance: Roughly EUR6 per month
  • 13th & 14th month salary payments are customary and paid in December

Income Tax

Residents

  • Tax period: 1st January - 31st December
    Filing start date: May/June

Country Level

Taxable Income Rate
0-10,570 0%
10,570-15,200 25%
15, 201 – 26,830 40%
26, 830 – 46,440 45%
46,441+ 50%
Taxable Income Rate
Municipal Tax Varies according to municipality

Non-residents

  • The tax rate is same as tax-residents
  • The 75% rule: If income taxable in Belgium is at least 75% of total worldwide income, a taxable income reduction of 10,160 EUR per year applies

Working Hours

Statutory

38 hours
7-8 hours a day, 5 days a week

Typical practice

40 hours
Monday-Friday

Overtime

Over 38 hours per week is classed as overtime

  • During the week, including Saturdays: 50% extra for hours worked
  • Sundays or a public holidays: 100% extra for hours worked

Employment Contract

Permanent

Contract Format

Advisable to be written but this is not mandatory. Sent electronically or printed and then signed and dated. Must be drafted in French, Dutch or German depending on the region.

Payroll Currency

EUR

Probation

Not permitted under Belgian Employment Law

Contract Period

No maximum duration.

Termination

A termination letter is mandatory and applies to blue and white collar workers

  • Voluntary Notice:
    - 0 - 3 months- 1 week
    - 3 - 6 months- 2 weeks
    - 6- 12 months- 3 weeks
    - 12 - 18 months- 4 weeks
    - 18 - 24 months- 5 weeks
    - 2 -4 years - 6 weeks
    - 4 - 5 years - 7 weeks
    - 5 -6 years - 9 weeks
    - 6 - 7 years - 10 weeks
    - 7 -8 years - 12 weeks
    - 8 years -13 weeks
  • Involuntary Notice:
    - 0-3 months: 1 week
    - 4 months: 3 weeks
    - 5 months: 4 weeks
    - 6 months: 5 weeks
    - 6-9 months: 6 weeks
    - 9-12 months: 7 weeks
    - 12-15 months: 8 weeks
    - 18-21 months: 10 weeks
    - 21-24 months: 11 weeks
    - 24-36 months: 12 weeks
    - 35-48 months: 13 weeks
    - 48-60 months: 15 weeks
    - 5 – 19 years: 15 weeks+ 3 weeks for every year over 5 years
  • Severance:
    - Salary, benefits (no allowances) , PILON and Holiday pay
    - Payout: in weeks on last day of work in 1 lump sum payment

Public Holiday

10 days
If a public holiday falls on a Sunday or on a day the employee does not usually work, a replacement rest day is given

Country Level

Date Name
01 Jan New Year's Day
31 Mar Easter Sunday
01 Apr Easter Monday
01 May Labor Day
18 May Feast of the Ascension of Jesus Christ
28 May Whit Sunday
29 May Whit Monday
21 Jul Belgian National Day
15 Aug Asumption of Mary
01 Nov All Saints' Day
11 Nov Armistice Day
25 Dec Christmas Day
26 Dec Boxing Day

State/Province Level

Brussels Hoofdstedelijk Gewest

Date Name
08 May Iris Day

Leave

Leave Type Entitlement Notes
Annual Leave 20 working days (5 days per week)
24 working days (6 days per week)
All Staffs after 3 month's service
Maternity Leave 15 weeks
19 weeks (for multiple births)
Expectant mothers. First 30 days is paid by the government up to 82% salary, Afterwards, 75% salary, capped at 147EUR per day
Paternity Leave 1 month
Within 4 months following the birth
Expectant fathers. First 3 days are fully paid by employer
Afterwards, paid by mutual insurance fund, capped at 82% salary of EUR 147 per day
Parental Leave 4 months Parents with children under 12 years old
Adoption & Foster Care Leave up to 6 weeks Parents fostering a child
Sick Leave / Hospitalisation Leave Minimum 30 calendar days All Staff

Reference

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