Country Facts
Belgium is a small but culturally rich country known for its medieval towns, stunning architecture, and world-famous chocolate. Brussels, the capital, is home to the European Union headquarters and landmarks like the Atomium. Belgian beer, waffles, and fries are globally celebrated. Cities like Bruges and Ghent showcase well-preserved historical charm. The country has also contributed significantly to art and comics, with figures like René Magritte and Tintin originating from Belgium.
Overview
Languages
Dutch, French, German
Currency
Euro (EUR)
Capital City
Brussels
Population
11.6 Million
Cost of Living Rank
23rd
VAT (Value Added Tax)
21%
Hiring in Belgium
Employment Contracts
- Belgian law requires employment contracts to be in writing, detailing:
- Job responsibilities.
- Compensation.
- Working hours.
- Leave entitlements.
- Termination conditions.
- This contract must be provided within 30 days of the employee's start date to ensure transparency and mutual understanding.
Probationary Period
- The probationary period was abolished in Belgium in 2014. However, for temporary contracts of up to six months, a trial period of up to two weeks is permissible.
Payroll Management in Belgium
Payroll Frequency
- Employees are typically paid on a monthly basis, with payments made at the end of each month.
Minimum Wage
- As of April 1, 2024, the guaranteed average minimum monthly income (GMMMI) for employees aged 18 and over is €2,029.88.
Overtime
- Standard working hours are generally 38 hours per week. Overtime is compensated as follows:
- 125% of the regular hourly rate for overtime on weekdays.
- 150% for overtime on weekends.
- 200% for overtime on public holidays.
- Overtime is generally prohibited unless specific conditions are met.
Taxation in Belgium
Employee Contributions
- Social Security: Employees contribute approximately 13.07% of their gross salary to social security.
- Income Tax: Belgium employs a progressive income tax system with rates ranging from 25% to 50% depending on income levels.
Employer Contributions
- Social Security: Employers contribute approximately 27% of the employee's gross salary to social security.
- Labor Accident Insurance: Employers contribute approximately 1.75% of the employee's gross salary.
- Wage Guarantee Fund (WGF): Employers contribute approximately 1% of the employee's gross salary.
Leave
Types of Leave in Belgium
- Annual Leave
- Employees are entitled to a minimum of 20 to 24 days of paid annual leave, depending on their work schedule and the number of days worked in the previous year.
- Public Holidays
- Belgium recognizes 10 official paid public holidays annually. If a public holiday falls on a non-working day, employers must provide a replacement day off.
- Sick Leave
- White-collar employees are entitled to up to 30 days of paid sick leave at 100% of their salary. Beyond this period, they may qualify for government sickness benefits.
- Maternity Leave
- Female employees are entitled to 15 weeks of maternity leave (or 17 weeks in case of multiple births), with at least one week taken before the expected due date and nine weeks after birth. The social security system provides benefits during this period.
- Paternity Leave
- Male employees are entitled to 15 days of paternity leave, which can be taken consecutively or in segments within four months of the child's birth. The social security system pays 82% of their salary for seven days of this leave.
Benefits in Belgium
Mandatory Benefits
- Christmas and Holiday Bonuses: Employees are entitled to a 13th and 14th salary, paid respectively in June and December.
- Health Insurance: While not mandatory, many employers offer private health insurance as an additional benefit.
Termination in Belgium
Notice Period
- The required notice period for termination varies based on length of service:
- Less than 6 months: 1 week per month worked.
- From 6 months to less than 2 years: 2 weeks per month worked up to a maximum of 4 weeks.
- From 2 years to less than 5 years: Notice periods can extend up to 6 weeks.
- More than 5 years: Notice periods can extend up to 8 weeks.
Severance Pay
- Employees who are dismissed without serious cause are entitled to severance pay calculated based on their length of service and salary.
Dismissal Procedures
- Employers must adhere to specific procedures when terminating employment, including providing written notice and respecting applicable notice periods.