Employer of Record (EOR) in Belgium
-
Drew Donnelly
- Published
- May 28, 2026
RemotePeople’s employer of record in Belgium lets you hire employees in Belgium through ONSS enrollment. We handle employer contributions of 24.77% to 27.50% to the National Social Security Office, Dimona and DmfA declarations, and mandatory social insurance registrations.
Hiring in Belgium at a glance
Euro (EUR)
Dutch, French, German
~$4,100/mo
Monthly
24.92%
20 days
1–6 months
3–13 weeks
Yes (end-of-year bonus)
38 hrs/wk
- Belgium Services
- Start hiring in Belgium
- How an Employer of Record Works in Belgium
- Employment Laws and Regulations in Belgium
- Work Permits and Visas in Belgium
- Payroll, Taxes, and Social Security in Belgium
- Cost of Hiring Through an EOR in Belgium
- Benefits of Using an EOR in Belgium
- Termination and Offboarding in Belgium
- EOR vs. Other Hiring Models in Belgium
- Public Holidays in Belgium
- How to Get Started with an EOR in Belgium
- Where companies hiring in Belgium expand next
- Frequently Asked Questions
- Related EOR Destinations
Start hiring in Belgium
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Belgium offers access to one of Europe’s most productive, multilingual workforces and sits at the institutional heart of the EU, with Brussels hosting the European Commission and dozens of multinational headquarters. For companies looking to hire employees in Belgium, the challenge is compliance: the Employment Contracts Act of 3 July 1978 sets detailed rules on contracts, notice, and termination, ONSS social security contributions of roughly 27% sit on top of gross salary, and sector-wide collective bargaining agreements add a layer of mandatory bonuses, indexation, and joint committee rules on top of statutory law. An employer of record in Belgium solves this by acting as the licensed local employer on your behalf, handling contracts in Dutch, French, or German, running ONSS payroll, sponsoring single permits, and absorbing compliance risk while your employees report directly to you. See how Remote People’s EOR solution works across 150+ countries.
How an Employer of Record Works in Belgium
What Is an EOR?
An employer of record is a locally registered Belgian company that legally employs staff on behalf of another business. In Belgium’s regulatory context, the EOR holds the enterprise number with the Crossroads Bank for Enterprises, registers with the National Social Security Office (ONSS), and in Flanders must also hold a temporary work agency licence under the Flemish Government’s 2024 position on EOR services.
What Does an EOR Handle?
The EOR drafts employment contracts that comply with the Law of 3 July 1978 on employment contracts, runs monthly payroll in euros through an approved social secretariat, and remits ONSS contributions and professional withholding tax to the federal authorities every month. Because Belgium taxes income progressively up to 50% and applies an additional communal surcharge of 6% to 9%, the EOR also calculates correct net pay, produces bilingual payslips, and files the quarterly DmfA social security return.
Beyond payroll, the EOR administers statutory benefits such as annual leave, double holiday pay, and the year-end bonus where a joint committee requires one, enrolls the employee with a mutual health insurance fund, and handles single permit applications for non-EU hires through the regional employment authority. It also manages the end-of-year reconciliations, the annual holiday pay calculation on prior-year earnings, and the tax certificate filings with FPS Finance.
A good EOR also absorbs compliance risk. When rules change, as they did on 1 January 2026 with the reintroduction of a short one-week notice period during the first six months of service and the cap of 52 weeks on employer-initiated notice, the EOR updates its contracts and payroll engine automatically without the client needing to follow the Belgian Official Gazette.
Who Uses an EOR in Belgium?
EOR services in Belgium are typically used by companies that want a compliant hiring solution without opening a Belgian entity, registering with the ONSS, and joining a joint committee. Common scenarios include testing the EU market with a small Brussels-based team, retaining a senior hire who is relocating from abroad, or employing a local account manager to serve Benelux customers. Teams hiring regionally often pair Belgium with an EOR in the Netherlands or an EOR in France to cover the wider Benelux and European market.
The EOR model is also a practical fit for organizations hiring between one and fifteen people where the administrative cost of a Belgian entity would outweigh the benefits, for companies that need to onboard in weeks rather than months, and for any business that wants to reduce the burden of running ONSS payroll, single permit sponsorship, and joint committee compliance in-house.
Typical Onboarding Timeline
Most EOR providers can onboard an employee in Belgium within two to three weeks when the candidate is a Belgian or EU national. For non-EU hires, the single permit application adds roughly four to twelve additional weeks because regional employment authorities and the federal Immigration Office must both approve the file. The typical sequence looks like this:
- First, the client signs the EOR agreement and provides employee details, job description, and compensation package (1–2 days).
- Second, the EOR drafts the bilingual employment contract in line with the Law of 3 July 1978 and sends it for signature (2–3 days).
- Third, the EOR files the Dimona declaration with the ONSS before the first working day and, for non-EU hires, submits the single permit application to the competent regional authority (3–30 days depending on nationality and region).
- Fourth, payroll is configured with the social secretariat, the employee is enrolled with a mutual health insurance fund, and benefits such as meal vouchers are activated (1–2 days).
- Fifth, the employee completes any local formalities and starts work on day one, fully registered with ONSS and a mutual fund.
Work permit processing, medical checks for long-stay visas, and regional priority list reviews can extend this timeline. A realistic planning assumption is two weeks for Belgian and EU hires and six to twelve weeks for non-EU applicants requiring a single permit.
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Employment Laws and Regulations in Belgium
Employment Contracts
Employment in Belgium is governed primarily by the Law of 3 July 1978 on employment contracts, administered by the Federal Public Service Employment, Labour and Social Dialogue (FPS Employment). Written contracts are not mandatory for indefinite-term full-time employees, but in practice all EOR arrangements use written bilingual contracts to document the joint committee, salary, working hours, and notice rules.
Contracts can be indefinite or fixed-term. Fixed-term agreements are valid without special justification for up to two years and may be renewed a maximum of four times within a total of three years, after which the contract automatically converts to indefinite. The language of the contract must match the region where the work is performed: Dutch for Flanders, French for Wallonia, German for the German-speaking community, and either Dutch or French for Brussels.
Working Hours and Overtime
The legal working week in Belgium is 38 hours, typically arranged as 7.6 hours per day over 5 days, with an absolute daily maximum of 8 hours set by the Labour Act of 16 March 1971 (WIPO Lex). Sectoral collective bargaining agreements may reduce this further for specific joint committees. The absolute weekly maximum, including overtime, is 48 hours averaged over a reference period.
Overtime is compensated at 150% of the regular hourly wage for work on weekdays and Saturdays, and 200% for work on Sundays and public holidays. In addition to the premium, employees are entitled to compensatory rest in most cases, which is why Belgian employers must be careful not to treat overtime as a pure cash payment. A voluntary overtime regime allows employees to agree in writing to work up to 120 additional hours per year without compensatory rest, extendable to 360 hours by sector agreement.
Standard working time in Belgium is capped at 38 hours per week and 9 hours per day under the Labour Act of 16 March 1971 (FPS Employment: Working time and rest periods). Overtime is tightly regulated and requires both a premium pay rate and, in most cases, compensatory rest within the same quarter. The 2022 Labour Deal kept the 120 voluntary “relance” hours per year on top of the basic 100-hour annual overtime quota.
Belgium overtime and premium pay rates · Per Labour Act of 16 March 1971 | |||
Hour Type | Rate Multiplier | Weekly or Daily Cap | Notes |
|---|---|---|---|
Standard hours | 100% | 38 hrs/week, 9 hrs/day | Sectoral CBAs may set a lower statutory workweek of 35 or 37 hours for specific joint committees. |
Weekday overtime | 150% | Max 11 hrs/day, 50 hrs/week, 100 hrs/year | Basic quota under Article 29 of the Labour Act. Compensatory rest is required unless the employee opts for paid overtime without rest. |
Voluntary “relance” overtime | 150% | 120 hrs/year on top of the 100-hour quota | Introduced by the 2022 Labour Deal. Requires a signed individual agreement renewed every six months, no compensatory rest required. |
Sunday work | 200% | Prohibited unless sectoral exception applies | Covered by Articles 11 to 14 of the Labour Act. Compensatory rest on a weekday is also mandatory within six days. |
Public holiday work | 200% | 10 public holidays per year | Replacement day required under the Public Holidays Act of 4 January 1974 when the holiday falls on a non-working day. |
Night work (20:00 to 06:00) | Flat CBA supplement | Only where CBA or Royal Decree authorizes night work | Baseline night allowance of €1.48 per hour (€1.78 for workers aged 50+) from 1 February 2025 under interprofessional CBA 49. Sector CBAs often add a higher percentage premium. |
Minimum Wage
The national minimum wage in Belgium, known as the Guaranteed Average Minimum Monthly Income (GAMMI), is €2,154.11 per month for workers aged 18 and over as of 1 January 2026, which converts to approximately $2,477 at current exchange rates (Eurofound). This cross-sectoral floor is set by Collective Bargaining Agreement No. 43 of the National Labour Council and is indexed automatically when the health index rises above 2%.
Most employees are covered by sectoral minimum wages set through their joint committee, which are on average around 19% higher than the GAMMI. In practice, the GAMMI applies to roughly 3% of the workforce and the sector-specific minimums govern the rest, so wage benchmarking for any Belgian hire must start with the applicable joint committee rather than the national floor.
Probation Period
Belgium formally abolished the probation period on 1 January 2014 when the Single Status Act unified notice rules for blue- and white-collar workers. Since then, employers and employees have relied on the first months of service as a de facto trial, using the short statutory notice that applies during early tenure.
From 1 January 2026, the federal government reintroduced a reduced notice period of one week for the first six months of service, applying equally to employer-initiated and employee-initiated termination (DLA Piper). The one-week notice applies automatically without any trial clause in the contract and reverts to the statutory seniority-based scale from month seven onward.
Leave Entitlements
Belgium’s statutory leave framework is split between the Employment Contracts Act of 3 July 1978 and the Coordinated Annual Holidays Laws of 28 June 1971, and covers annual leave, double holiday pay, sick leave, maternity, paternity, and several special leave categories. The rules apply to all private-sector employees under the ONSS regime.
Annual Leave
Full-time employees in Belgium are entitled to 20 paid vacation days per year based on a five-day workweek, accrued on the prior calendar year’s service. The entitlement under the Coordinated Holidays Laws is four weeks and follows a “vacation year” system, where the days taken in 2026 are based on work performed in 2025.
Sectoral collective bargaining agreements commonly add extra seniority days, and many employers grant up to 25 or 30 days once an employee has 20 or 25 years of service. Unused legal leave must be taken within the vacation year and cannot be carried forward in most circumstances.
Sick Leave
White-collar employees in Belgium are entitled to 30 days of “guaranteed salary” at 100% of their normal pay for the first month of incapacity, paid by the employer (Partena Professional). From day 31 onward, the employee moves to the public health insurance fund (mutualité/ziekenfonds), which pays sickness benefits at 60% of capped gross salary for the remainder of the first year of incapacity.
A medical certificate is normally required from day one, although from 1 January 2026 employees may take up to two single sick days per year without a certificate. Employers with 50 or more employees also pay a new solidarity contribution equal to 30% of the sickness benefits paid by the mutual fund during the second and third month of incapacity.
Maternity Leave
Female employees in Belgium receive 15 weeks of maternity leave, extended to 17 weeks for multiple births (Christian Mutuality). The leave is split into at least one week of compulsory prenatal leave, six weeks of postnatal leave, and up to eight flexible weeks that may be taken before or after the birth. Maternity pay is funded by the public health insurance fund, starting at 82% of uncapped salary for the first 30 days and dropping to 75% of capped salary for the remainder.
Dismissal during pregnancy and for one month after the end of maternity leave is prohibited unless the employer can prove that the reasons for termination are unrelated to the pregnancy. Nursing breaks of up to two 30-minute periods per day are available for up to nine months after the birth, paid by the health insurance fund at 82% of the hourly rate.
Paternity Leave
Fathers and co-parents in Belgium receive 20 working days of birth leave, which can be taken continuously or spread across the first four months after the birth. The employer pays 100% of salary for the first three days, and the public health insurance fund pays 82% of capped gross salary for the remaining 17 days.
A 2026 reform adds a further week of birth leave funded by the federal budget, as part of the new “Family Credit” system being rolled out over 2026 and 2027. Parents can take the extra week as an extension of maternity leave or as additional paternity or co-parental leave.
Other Statutory Leave
The Employment Contracts Act also provides for several additional paid leave categories known as “petit chômage” or small unemployment:
- Marriage leave: 2 days on the employee’s own marriage, paid in full
- Bereavement leave: 10 days on the death of a spouse, child, or cohabiting partner, and 1 day for more distant relatives
- Civic leave: time off to serve as a juror, witness, or election officer, paid at the statutory rate
- Adoption leave: 6 weeks per parent, extendable in specific cases, paid by the health insurance fund
- Parental leave: up to 4 months per parent until the child turns 12, paid as a flat-rate allowance by the National Employment Office
Belgium statutory leave entitlements · Per the Law of 3 July 1978 and the Coordinated Holidays Laws | ||
Leave Type | Duration | Eligibility and Notes |
|---|---|---|
Annual leave | 20 days / year | Full-time entitlement based on prior-year service. Single holiday pay at 100% of salary, plus double holiday pay at ~92% of one month’s pay in May/June. |
Sick leave | 30 days guaranteed + health insurance | White-collar employees: 30 days at 100% employer-paid, then 60% via mutual fund for up to 1 year. Medical certificate required from day one (2 certificate-free days per year from 2026). |
Maternity leave | 15 weeks (17 for multiples) | Paid by health insurance: 82% of uncapped salary for first 30 days, then 75% of capped salary. Dismissal protection from pregnancy notification. |
Paternity / birth leave | 20 working days (+1 week from 2026) | Employer pays 100% for 3 days, mutual fund pays 82% for 17 days. Extra 2026 week funded via federal Family Credit. |
Parental leave | 4 months per parent | Available until the child turns 12. Paid as a flat-rate allowance by the National Employment Office (ONEM). |
Adoption leave | 6 weeks per parent | Extendable in specific cases. Paid by the mutual health insurance fund. |
Marriage leave | 2 days | Granted on the employee’s own marriage, paid in full by the employer. |
Bereavement leave | 10 days | On the death of a spouse, child, or cohabiting partner. 1 day for more distant relatives. |
Statutory Employee Benefits
Belgian employers must provide a range of mandatory benefits on top of wages. Employee benefits in Belgium include compulsory health insurance through a chosen mutual fund (mutualité/ziekenfonds), statutory pension contributions administered by the Federal Pensions Service, work accident insurance that the employer must purchase from a licensed insurer, and unemployment coverage through the National Employment Office (ONEM).
Beyond these core pillars, most joint committees require meal vouchers of up to €8 per working day, eco-vouchers worth €250 per year, and a mobility budget or public transport subsidy for commuting. A 13th-month end-of-year bonus is mandatory under many sectoral collective agreements, including the large CBA 200 that covers white-collar employees without a dedicated joint committee.
Recent Regulatory Updates (2026)
Several significant labour law reforms took effect on 1 January 2026 and shape how EOR arrangements operate in Belgium this year. The short one-week notice period during the first six months of service was reintroduced, removing the friction that had made early-stage terminations expensive under the single status regime (L&E Global). A 52-week cap now applies to employer-initiated notice periods, taking effect at 17 years of seniority.
The sick leave regime also changed, with new rules on the guaranteed salary during relapses within eight weeks of return to work and a 30% solidarity contribution on sickness benefits payable by employers with 50 or more staff for the second and third month of incapacity. A new quarterly cap on employer social security contributions of €85,000 per quarter continues from 2025 into 2026 for high earners, and the Flemish government’s 2024 position on EOR licensing remains in force, requiring any employer of record operating in Flanders to hold a valid temporary work agency licence.
A further 2026 milestone is the first phase of the Family Credit system, which consolidates parental leave, time credit, and thematic leaves into a single framework and adds an extra week of birth leave for fathers and co-parents.
Work Permits and Visas in Belgium
Work Permit Requirements
Who Needs a Work Permit
EU, EEA, and Swiss citizens can work in Belgium without any prior authorization under EU free movement rules. Non-EU nationals who want to work and reside in Belgium for more than 90 days need a single permit, which combines the residence permit and the work authorization in one document since the transposition of Directive 2011/98/EU into Belgian law in January 2019 (Immigration Office Belgium).
Short stays of up to 90 days are handled through the separate “work permit B” or a Schengen visa with the right to work, depending on the activity. Cross-border and frontier workers living in a neighbouring country and working in Belgium remain subject to specific bilateral rules.
Eligibility and Required Documents
Eligibility for a single permit depends on the applicable regional framework, since labour migration is a competence of the Flemish, Walloon, Brussels, and German-speaking regions. Typical categories include highly skilled workers earning above a regional salary threshold, shortage occupations, intra-company transferees, EU Blue Card holders, and researchers under Directive 2005/71/EC.
Required documents include a valid passport, a signed employment contract with the Belgian employer of record, a recent criminal record certificate, a medical certificate from an approved doctor, diplomas and professional qualifications (often legalized), and proof of housing in Belgium. The regional employment authority checks the labour market test and the federal Immigration Office checks the residence conditions before issuing the single permit.
Processing Time and Validity
Single permit applications in Belgium take four to sixteen weeks to process, depending on the region and the category. Flanders has the fastest processing for highly skilled and shortage-list roles, while Brussels and Wallonia tend to take longer. The initial permit is normally valid for one year, matching the duration of the employment contract, and can be renewed.
Renewal Process
Renewal applications must be filed at least two months before the current permit expires, and the employee can continue working during the renewal process if the application is submitted on time. Renewal requires an updated employment contract, proof of continued ONSS registration, and evidence that the employee still meets the conditions of the initial category (salary threshold, shortage occupation, or specific status).
Common Visa Types for Foreign Workers
Belgium offers several permit categories depending on the profile of the non-EU hire:
- Single permit, highly skilled: salary threshold of roughly €49,000 per year in Flanders in 2026, renewable annually
- EU Blue Card: for highly qualified workers meeting an EU-wide salary threshold, with easier intra-EU mobility
- Single permit, shortage occupation: valid for roles on the regional shortage list, no salary threshold
- Intra-company transfer (ICT) permit: for managers, specialists, and trainees transferred from a group entity abroad
- Researcher permit: for scientists hosted by a recognized research organization
- Seasonal worker permit: short-term agricultural and hospitality roles in specific regions
Belgium operates a regional single permit system (Flanders, Wallonia, Brussels-Capital, and the German-speaking Community each set their own labour migration policy), alongside federal permits for researchers and intra-company transferees. Salary thresholds for highly skilled workers are revised every year and can diverge by several thousand euros between regions (Immigration Office Belgium: Single Permit). The table below summarizes the main work-authorizing permits non-EU hires can qualify for in 2026.
Belgium work visa types for foreign workers · 2026 | ||||
Visa Type | Duration | Best For | Leads to Long-term Residence? | Processing |
|---|---|---|---|---|
Single Permit, Highly Skilled | 1 year, renewable | White-collar professionals earning above the regional salary threshold: €48,912 in Flanders, €53,220 in Wallonia, €44,441 in Brussels (2026) | Yes, after 5 years of continuous legal residence | Up to 4 months |
EU Blue Card | 1 to 3 years | Highly qualified workers with a university degree or 5 years of professional experience earning at least €63,586 per year | Yes, with easier intra-EU mobility under Directive 2021/1883 | Approximately 90 days |
Single Permit, Shortage Occupation | 1 year, renewable | Roles on the regional shortage list, no salary threshold required | Yes | 4 to 8 weeks |
Intra-Company Transfer Permit | Up to 3 years (managers and specialists), 1 year (trainees) | Employees of a group company transferred to a Belgian entity of the same multinational under Directive 2014/66/EU | Yes, with intra-EU mobility rights | 6 to 8 weeks |
Researcher Permit | Duration of the hosting agreement | Scientists and researchers hosted by an approved research organization under Directive 2016/801 | Yes | Up to 4 months |
Seasonal Worker Permit | Up to 90 days per year | Agriculture, horticulture, and tourism roles in specific regions | No | 4 to 8 weeks |
Professional Card | Up to 5 years | Non-EU self-employed professionals and entrepreneurs establishing a business in Belgium | Yes | 2 to 6 months |
How an EOR Handles Work Permits
A Belgian EOR can sponsor single permits directly for non-EU hires because the EOR is the legal employer registered with the regional employment authority. The EOR collects the required documents, files the application with the competent region, tracks the labour market test, and coordinates with the Immigration Office for the residence permit decision. The employee’s role is limited to providing personal documents, attending any required biometric appointments, and completing the move to Belgium.
Because the single permit process adds four to sixteen weeks to the onboarding timeline, non-EU hires should expect a total start date of six to twelve weeks from signing rather than the two-week timeline that applies to EU nationals (referenced in the onboarding section above). In Flanders, the EOR must also hold a valid temporary work agency licence to lawfully employ the worker, which is why not every international EOR can legally operate there.
Payroll, Taxes, and Social Security in Belgium
Employer Contributions
Employers hiring in Belgium owe mandatory contributions on top of gross salary, funding social security, health, pensions, and other statutory schemes (ONSS employer instructions). The table below lists the employer-side contribution rates so you can calculate the true all-in cost of each hire.
Belgium employer social security contributions · 2026 rates | ||
Contribution | Rate | Notes |
|---|---|---|
Basic ONSS contribution | 25.00% | Funds pensions, healthcare, unemployment, family benefits, and professional diseases. Subject to a €85,000 quarterly cap on gross remuneration in 2026. |
Wage moderation contribution | 1.70% | Additional employer surcharge applied on top of the basic rate for all private-sector employers. |
Work accident insurance and sector funds | 0.30% | Mandatory private work accident policy plus small sector-wide contributions for the asbestos fund and closure fund. Actual rate varies by sector risk class. |
Total employer burden | 27.00% | White-collar baseline. Blue-collar and specific joint committees can reach 35% or more due to sectoral funds and holiday schemes. |
Employee Contributions
Alongside income tax, employees in Belgium pay statutory payroll deductions that fund social security, health cover, and other state schemes (PwC Worldwide Tax Summaries: Belgium). The table below summarises the employee-side contribution rates payroll must withhold from gross pay each month.
Belgium employee payroll deductions · 2026 monthly withholdings | ||
Deduction | Rate | Notes |
|---|---|---|
Employee ONSS contribution | 13.07% | Flat rate on uncapped gross salary. Withheld at source by the employer and remitted quarterly through the DmfA declaration. |
Professional withholding tax (effective) | 20.93% | Average effective rate for a middle-bracket white-collar salary. Calculated on post-ONSS income using the federal withholding tables. Marginal brackets range from 25% to 50%. |
Special social security contribution | 1.00% | Fixed monthly amount between $11 and $70 depending on household income. Shown on the payslip as “cotisation spéciale” and averaged here as a percentage of gross. |
Total employee deductions | 35.00% | Typical net result for a white-collar salary of roughly $60,000 per year before the 6% to 9% communal surcharge on the federal tax. |
Income Tax
Belgium applies a four-bracket progressive income tax system set by the federal Income Tax Code. Rates start at 25% on the first bracket and climb to 50% on income above €46,440, with a tax-free allowance of €10,570 per year for most taxpayers.
Belgium income tax brackets · 2026 | |
Annual Taxable Income (USD) | Tax Calculation |
|---|---|
$0 – $17,480 | 25% of taxable income in this bracket |
$17,481 – $30,855 | $4,370 + 40% of the amount over $17,480 |
$30,856 – $53,406 | $9,720 + 45% of the amount over $30,855 |
Over $53,406 | $19,868 + 50% of the amount over $53,406 |
Municipalities add a local surcharge, known as “centimes additionnels” or “gemeentebelasting”, of between 6% and 9% of the federal tax due. The exact rate depends on the employee’s place of residence, with Brussels-Capital municipalities usually charging around 7% and many Flemish and Walloon municipalities charging between 7% and 8%. Brackets are indexed annually against inflation.
Payroll Cycle
Private-sector payroll in Belgium is paid monthly, typically on the last working day of the month, via SEPA bank transfer in euros. Pay slips must be issued in the language of the region (Dutch, French, or German) and contain the gross salary, each social security deduction, the professional withholding tax, and the net amount paid. Cash payments are allowed only in limited circumstances and are almost never used for EOR arrangements.
Employers register each new hire with the ONSS through the Dimona electronic declaration before the first working day and file the quarterly DmfA social security return within the month following each quarter end. Annual tax certificates (fiche 281.10) must be submitted by 1 March of the following year via the Belcotax-on-web portal.
13th Month Salary and Bonus Pay
A 13th month salary is not mandatory under Belgian federal law, but it is required by many sectoral collective bargaining agreements, including CBA 200 covering white-collar employees who do not have a dedicated joint committee (Axintor). The bonus is normally paid in December and equals one month of gross salary, prorated for employees who joined or left during the year.
In addition to the 13th month, all employees receive double holiday pay (pécule de vacances) of approximately 92% of one month’s gross salary, funded by the employer for white-collar staff and by the National Office for Annual Holidays (ONVA/RJV) for blue-collar workers. Double holiday pay is normally paid in May or June when the main annual leave starts. Some joint committees also require a 14th month bonus or profit-sharing scheme, so the applicable joint committee should always be confirmed before pricing a Belgian hire.
Cost of Hiring Through an EOR in Belgium
EOR Service Fees
Belgian EOR providers typically charge between $300 and $600 per employee per month for full-service employment, which covers contract drafting, monthly payroll, ONSS filings, tax withholding, statutory benefits administration, and local HR support. Fees at the lower end of the range usually apply to simple white-collar hires under CBA 200, while fees at the upper end reflect complex joint committees, multi-language contracts, or single permit sponsorship for non-EU nationals.
Total Employment Cost Breakdown
The all-in cost of employing someone in Belgium goes well beyond gross salary. The table below walks through a realistic cost build-up for a typical hire, layering mandatory employer social contributions, statutory benefits, and payroll taxes on top of base pay so finance teams can budget accurately before an offer goes out.
Belgium employer cost example · $3,500/month gross · 2026 | ||
Employer Cost | Amount (USD) | % of Gross |
|---|---|---|
Gross monthly salary | $3,500 | 100.00% |
Employer ONSS contributions | $945 | 27.00% |
Double holiday pay accrual | $268 | 7.67% |
13th month bonus accrual | $292 | 8.33% |
EOR service fee | $400 | 11.43% |
Total monthly cost | $5,405 | 154.43% |
The total monthly cost to employ a white-collar worker on a $3,500 gross salary through an EOR in Belgium comes to roughly $5,405, or about 54% above gross when all statutory on-costs and the EOR fee are combined. All USD amounts are approximate conversions at $1 = €0.87 (April 2026 rate). Blue-collar roles and sectors with heavier joint committee bonuses can push the total above 60% of gross, especially where sector-specific holiday funds or shift premiums apply.
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Benefits of Using an EOR in Belgium
Using an employer of record in Belgium removes the need to incorporate a local entity, open a social security file with the ONSS, and negotiate access to a joint committee before hiring your first employee. Market entry that would otherwise take three to six months can drop to two to three weeks, which matters when you are racing a competitor to secure a senior hire or responding to a tender that requires local presence.
The second benefit is compliance assurance. The Belgian labour code is dense, joint committees add sector-specific rules on top of federal law, and reforms land on 1 January of nearly every year, as the 2026 sick leave and notice-period changes illustrate. A specialized EOR tracks these changes and updates contracts, payroll, and internal processes automatically, which removes the risk of an HR team in another country accidentally violating a rule they did not know existed. Cost efficiency follows from the same point: an EOR is materially cheaper than running a Belgian subsidiary for fewer than 15 employees once accounting, legal, and HR overhead are factored in.
Other advantages are less obvious but equally important. An EOR gives you access to local expertise on sensitive topics such as language requirements by region, single permit sponsorship in Flanders versus Wallonia, and the correct joint committee for mixed-skill roles. It gives you flexibility to scale down without triggering a formal entity closure, which under Belgian law can require months of liquidation and closure indemnities. And it improves the employee experience by delivering compliant payslips, on-time salary payments in euros, mutual fund registration, and proper handling of double holiday pay and year-end bonuses from day one.
Termination and Offboarding in Belgium
Notice Periods
Notice periods in Belgium are set by law on a seniority-based scale that applies equally to blue- and white-collar workers under the Single Status Act of 26 December 2013. From 1 January 2026 the notice period during the first six months of service is one week when the employer terminates and one week when the employee resigns, automatically scaling up from month seven.
Beyond six months, the scale runs from three weeks at six months of service, to twelve weeks at two years, then roughly three weeks per additional year of service up to a cap. A new maximum of 52 weeks applies from 1 January 2026 once the employee reaches 17 years of seniority with the same employer (HR Legal Belgium). Employers may pay an indemnity in lieu of notice instead of requiring the employee to work the notice period.
In addition to the prose summary above, the table below sets out the full statutory notice scale. It reflects the 2026 reform and uses the Single Status Act tenure tiers, which apply identically to blue-collar and white-collar employees.
Belgium statutory notice periods by position level · Per Single Status Act of 26 December 2013 | |||
Position Level | Notice Period | During Probation | Notes |
|---|---|---|---|
All employees, 0 to 6 months tenure | 1 week | N/A (no probation) | From 1 January 2026, a flat one-week notice period applies for the entire first six months of service, replacing the previous graduated 1 to 5 week scale. |
All employees, 6 to 9 months tenure | 6 weeks | N/A | Standard scale resumes from month 7 of service. |
All employees, 12 to 24 months tenure | 7 to 11 weeks | N/A | Adds 1 week every three months of service. 12 weeks at exactly 2 years. |
All employees, 2 to 4 years tenure | 12 to 13 weeks | N/A | 12 weeks at 2 years, 13 weeks at 3 years, 15 weeks at 4 years. |
All employees, 5 to 10 years tenure | 18 to 33 weeks | N/A | 18 weeks at 5 years, then 3 weeks added per additional year of service. |
All employees, 17 years and above (new contracts) | 52 weeks (cap) | N/A | New 52-week cap introduced by the Summer Agreement of 21 July 2025, applicable only to employment contracts concluded from 1 January 2026 onward. Older contracts remain uncapped. |
Severance Pay
Because Belgium does not operate a traditional severance regime, the schedule below expresses the indemnity in lieu of notice at each tenure milestone, followed by the additional indemnity available under CBA 109 for manifestly unreasonable dismissals.
Belgium severance pay schedule by years of service · Per Single Status Act and CBA 109 | |||
Years of Service | Severance Amount | Base Salary | Notes |
|---|---|---|---|
Less than 1 year | 1 to 7 weeks indemnity in lieu of notice | Annual gross salary divided by 52, plus benefits in kind | From 2026, 1 week for the entire first 6 months of service. Scale then resumes from month 7. |
3 years | 13 weeks | Annual gross salary plus fringe benefits (company car, meal vouchers, bonuses) | Approximately 3 months of gross remuneration. |
5 years | 18 weeks | Annual gross salary plus fringe benefits | Approximately 4.2 months of gross remuneration. |
10 years | 33 weeks | Annual gross salary plus fringe benefits | Approximately 7.6 months of gross remuneration. |
15 years | 48 weeks | Annual gross salary plus fringe benefits | Approximately 11 months of gross remuneration. |
17 years and above (new contracts) | 52 weeks (cap) | Annual gross salary plus fringe benefits | Cap applies only to employment contracts signed from 1 January 2026 onward. |
Manifestly unreasonable dismissal (additional) | 3 to 17 weeks additional | Gross weekly remuneration | Additional indemnity under CBA 109 where the court finds the dismissal reason manifestly unreasonable. Paid on top of notice indemnity. |
Calculation Method
Severance pay in Belgium takes the form of an indemnity in lieu of notice, calculated as the gross salary that the employee would have earned during the statutory notice period if it had been worked. The base for the calculation includes the monthly gross salary, the double holiday pay, the 13th month bonus where applicable, and contractual fringe benefits such as company car and meal vouchers valued at their taxable amount.
There is no separate statutory severance on top of notice pay for an ordinary dismissal without cause. Employees terminated in specific situations, including unfair dismissal without any reason, collective dismissal under the Renault Law, or breach of dismissal protection, may be entitled to additional indemnities set by case law and CBA No. 109.
Caps and Exceptions
The 52-week cap on employer-initiated notice introduced on 1 January 2026 applies once the employee reaches 17 years of seniority. No further growth of the notice period occurs beyond that point, which is a significant change from the pre-2026 regime where very long-service employees could accumulate 62 weeks or more.
Termination for “serious cause” (misconduct so serious that continued employment is impossible) allows the employer to dismiss without notice and without indemnity, provided the facts are notified within three working days and the dismissal is communicated within the next three working days. Protected categories such as pregnant employees, employee representatives on the works council, and employees on time-credit or parental leave enjoy enhanced protection, with additional indemnities ranging from two to eight years of wages in case of unlawful dismissal.
Grounds for Termination
Belgium does not require a specific “just cause” to dismiss an employee without serious cause, but the employer must communicate the reasons for the dismissal in writing if the employee requests them within two months of termination, under CBA No. 109. Failure to communicate the reasons, or communicating a manifestly unreasonable reason, triggers an additional indemnity of three to seventeen weeks of gross salary.
Grounds typically cited include economic reasons (restructuring, collective dismissal), performance issues, and conduct-related reasons. The dismissal process for protected employees (union delegates, candidates on works council elections, pregnant employees, employees on long-term sick leave) requires a formal procedure before the Labour Court and is a frequent reason why foreign employers rely on a Belgian EOR rather than managing these cases themselves.
EOR vs. Other Hiring Models in Belgium
EOR vs. Setting Up a Local Entity
Choosing between an Employer of Record and setting up your own legal entity in Belgium comes down to timeline, upfront cost, ongoing administrative burden, and how quickly you can scale up or wind down. The table below lays out both paths side by side across setup time, cost, compliance risk, and flexibility so you can match the right model to the size and duration of your Belgium hiring plan.
Belgium EOR vs local entity comparison · Setup time, cost, risk and best-fit | ||
Comparison | Employer of Record | Own Entity (BV/SRL) |
|---|---|---|
Setup time | 1–2 weeks | 3–6 months |
Upfront cost | $0 | $8,000–$20,000 |
Ongoing cost | $300–$600/employee/month | $15,000–$40,000/year maintenance |
Local partner required | No (EOR is the local entity) | No, but a Belgian bank and social secretariat are needed |
Social insurance registration | Handled by EOR | You manage it |
Payroll and tax filing | Handled by EOR | You manage it (or outsource to a social secretariat) |
Best for team size | 1–15 employees | 15+ employees |
Scale down / exit | Easy, no entity to unwind | Costly, legal dissolution required |
Government contracts | Not eligible | Eligible (requires local entity) |
The clear advantage of an EOR is speed to hire. Setting up a Belgian BV (besloten vennootschap) or SRL (société à responsabilité limitée), registering with the Crossroads Bank for Enterprises, opening a Belgian bank account, appointing a social secretariat, and completing the ONSS enrollment typically takes three to six months. By contrast, a client can sign with an EOR and onboard the first employee within two weeks for EU nationals.
Cost is the second factor. Running a Belgian subsidiary with its own ONSS file, accounting, tax filings, and social secretariat costs roughly $15,000 to $40,000 per year in fixed overhead before any employees are hired. For teams of fewer than 15 people, the EOR model is almost always cheaper once incorporation fees, accounting, and legal support are factored in. The tipping point where a local entity becomes economically attractive usually sits around 15 to 20 employees.
The entity approach makes sense for companies planning large teams, needing to bid for Belgian or EU public contracts that require a local legal entity, or establishing a product development center with significant fixed infrastructure. For everything else, the EOR model wins on speed, cost, and flexibility to scale down without triggering a formal liquidation and closure indemnities.
EOR vs. Hiring Independent Contractors
Classifying a Belgium-based worker as an independent contractor rather than an employee can expose you to back-taxes, unpaid social contributions, and reclassification penalties if the working relationship looks like employment in practice. The table below contrasts EOR employment with contractor engagement across legal relationship, tax and benefits treatment, IP ownership, and misclassification risk so you can pick the right model role by role.
Belgium EOR vs independent contractors · Compliance, cost, and risk | ||
Comparison | EOR (Full-Time Employee) | Independent Contractor |
|---|---|---|
Legal relationship | Employee of the EOR | Self-employed, no employment relationship |
Compliance risk | Low, EOR ensures local labor law compliance | High, misclassification risk if relationship resembles employment |
Payroll and tax | EOR handles withholding, contributions, filings | Contractor invoices you; they handle their own taxes |
Benefits and leave | Statutory benefits, paid leave, social security | No entitlement to employee benefits |
IP protection | Stronger, employment contract assigns IP by default | Weaker, requires explicit IP assignment clause |
Termination | Subject to local notice periods and severance | Contract can be ended per agreement terms |
Best for | Long-term, core team roles | Short-term projects, specialized tasks |
Cost structure | Salary + employer contributions + EOR fee | Contractor fee (typically higher gross, lower total cost) |
Belgium treats the distinction between employee and self-employed very seriously, and the Law of 27 December 2006 on the nature of the employment relationship gives tax and social security inspectors broad powers to reclassify a “contractor” as an employee if the relationship shows integration into the client’s organization, subordination, or exclusivity. A reclassification triggers back-payment of employer and employee ONSS contributions, interest, and penalties for up to three years of work.
For these reasons, hiring independent contractors in Belgium is only appropriate in specific cases such as short-term project work, highly specialized consulting engagements, or roles with genuine autonomy and multiple clients. Long-term, full-time roles that look like employment, meaning fixed working hours, exclusivity, and use of the client’s tools and processes, should almost always be structured as employment through an EOR rather than as a contractor relationship.
If you still need contractor coverage, Remote People offers a contractor management solution that handles compliant contracts, payments, and classification risk reviews, so you can engage contractors without taking on the administrative and legal burden yourself.
EOR vs. PEO (Professional Employer Organization)
EORs and PEOs both simplify international hiring, but only an EOR becomes the legal employer of record in Belgium — a critical distinction when you don’t have a local entity of your own. The table below maps the practical differences across legal employer status, entity requirement, liability allocation, and scope of coverage.
Belgium EOR vs PEO comparison · Legal employer, liability, and setup | ||
Comparison | Employer of Record (EOR) | PEO |
|---|---|---|
Legal employer | EOR is the legal employer | You remain the legal employer (co-employment) |
Local entity required | No, the EOR is the local entity | Yes, you must have your own entity in Belgium |
Best for | Companies without a local entity | Companies that already have a local entity |
Compliance liability | EOR assumes compliance responsibility | Shared liability between you and the PEO |
Setup time | 1–2 weeks | Depends on your entity setup (weeks to months) |
Control over HR policies | EOR manages within local law framework | More direct control, PEO advises |
Typical use case | Market entry, small remote teams, testing new markets | Established local operations needing HR outsourcing |
Belgium does not have a formal PEO (Professional Employer Organization) framework in the American sense. What local practitioners call “PEO services” is usually payroll outsourcing through a social secretariat (secrétariat social / sociaal secretariaat), which handles DmfA filings, wage calculations, and tax withholding on behalf of a company that already has its own Belgian entity and ONSS file.
The key practical difference from an EOR is that a social secretariat does not become the legal employer. You remain the employer, the entity on the employment contract, and the party registered with the ONSS, which means you still need to incorporate a Belgian company and take on all liability for labour law compliance. A social secretariat is the right solution once you already have a Belgian entity and simply want to outsource payroll; an EOR is the right solution when you do not want an entity at all.
A second Belgian specificity matters here. In Flanders, any EOR must hold a temporary work agency licence to be compliant with the 2024 clarification of the Flemish Government, which means not every international EOR can legally operate there. Verify that your provider holds a valid Flemish licence before signing an EOR agreement for a Flemish-based hire.
Public Holidays in Belgium
Belgium observes a defined set of official public holidays on which most private-sector employers must give staff a paid day off (FPS Employment Belgium: Public Holidays). The table below lists the statutory holidays employers need to build into payroll calendars and leave planning for the year, along with the date rule for each.
Belgium public holidays · 2026 calendar year | ||
Date | Holiday | Type |
|---|---|---|
Thu, 1 January | New Year’s Day | National |
Mon, 6 April | Easter Monday | National (movable) |
Fri, 1 May | Labour Day | National |
Thu, 14 May | Ascension Day | National (movable) |
Mon, 25 May | Whit Monday | National (movable) |
Tue, 21 July | Belgian National Day | National |
Sat, 15 August | Assumption of Mary | National (replacement day if not worked) |
Sun, 1 November | All Saints’ Day | National (replacement day required) |
Wed, 11 November | Armistice Day | National |
Fri, 25 December | Christmas Day | National |
Belgium observes 10 public holidays per year, set by the Public Holidays Act of 4 January 1974 and enforced under the ONSS regime. When a public holiday falls on a Sunday or on a day the employee does not usually work (including Saturday for most office employees), the employer must grant a paid replacement day on another working day within the calendar year. In 2026, the All Saints’ Day holiday on Sunday 1 November requires a replacement day for most employees, and Assumption on Saturday 15 August also triggers a replacement day for employees who do not normally work Saturdays. Regional holidays such as 11 July in Flanders, 27 September in Wallonia, and 15 November for the French and German-speaking communities are observed by public-sector employees but are not national public holidays for private-sector payroll.
How to Get Started with an EOR in Belgium
Starting with an EOR in Belgium is designed to be straightforward, and most providers can take a client from first call to a compliant employment contract in a matter of days. The standard sequence has five steps:
- First, share the role details, compensation package, and target start date with the EOR so the applicable joint committee and sectoral rules can be identified.
- Second, review and sign the EOR service agreement, which sets out fees, scope of services, and liability allocation.
- Third, the EOR drafts a compliant employment contract in the language of the region, sends it to the candidate for signature, and prepares the Dimona declaration with the ONSS.
- Fourth, if the candidate is a non-EU national, the EOR files the single permit application with the competent regional authority and coordinates with the federal Immigration Office.
- Fifth, payroll is activated, benefits are enrolled (mutual fund, meal vouchers, any supplementary insurance), and the employee starts work on day one fully registered.
Contact Remote People to run the full process end-to-end. We handle contracts, ONSS payroll, single permits, joint committee compliance, and offboarding across Belgium, so you can hire your first Brussels, Antwerp, or Liège employee in two weeks without opening an entity.
Where companies hiring in Belgium expand next
Teams hiring in Belgium typically expand across Western Europe, where EU labor directives and adjacent markets enable rapid regional scale. Teams frequently add hiring in Ireland for aligned English-language hiring dynamics; an EOR partner in the Netherlands often follows for the Benelux-region multilingual talent pool; Luxembourg is a common next step, offering Benelux integration and cross-border workforce flows; and a team in France rounds out the regional footprint with shared EU compliance frameworks.
Frequently Asked Questions
Beyond the employer contributions (approximately 27% of gross salary for white-collar roles, plus accruals for double holiday pay and the 13th month bonus), you will pay an EOR service fee of $300 to $600 per employee per month. The exact amount depends on your provider and whether the role requires single permit sponsorship, blue-collar joint committee rules, or additional benefits administration.
For Belgian and EU nationals, most EOR providers can onboard a new hire in two to three weeks from signing the service agreement. Non-EU nationals who need a single permit should plan for six to twelve weeks because the regional employment authority and federal Immigration Office both review the file.
You can, but Belgium applies strict rules against misclassification under the Law of 27 December 2006, and reclassification from contractor to employee triggers back-payment of ONSS contributions, interest, and penalties for up to three years. For long-term, full-time work that resembles employment, Remote People recommends using our contractor management solution, which handles compliant contracts, payments, and classification reviews on your behalf.
The employment contract assigns intellectual property to the client company (you), not the EOR. The EOR drafts the contract with proper IP assignment language that reflects Belgian copyright and patent rules, so all intellectual property created by the employee during their work flows directly to your business.
The Guaranteed Average Minimum Monthly Income (GAMMI) is €2,154.11 per month, approximately $2,477 at current exchange rates, from 1 January 2026. Most employees are covered by higher sectoral minimum wages set through their joint committee, which are on average 19% above the national GAMMI. Visit our Belgium minimum wage page for a detailed breakdown.
A 13th month salary is not mandatory under federal Belgian law, but most sectoral collective bargaining agreements require it, including CBA 200 covering white-collar employees without a dedicated joint committee. It is normally paid in December at one month of gross salary and is prorated for employees who joined or left during the year.
From 1 January 2026, the notice period during the first six months of service is one week for both employer- and employee-initiated termination. From month seven onward, the seniority-based scale applies and runs from three weeks at six months to twelve weeks at two years and beyond, capped at a maximum of 52 weeks at 17 years of seniority.
Yes. A Belgian EOR can sponsor single permits directly because the EOR is the legal employer registered with the regional employment authority and the federal Immigration Office. In Flanders, verify that your provider holds a valid temporary work agency licence, which is required under the 2024 Flemish Government position on EOR activity.
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