Hire in Belgium

Belgium

PEO &

Employer of Record

Hire employees remotely in Belgium without a local entity. We handle HR compliance, payroll & taxes so you can focus on your business.

Business Language

French, English

Salary Currency

Euro (EUR)

Capital city

Brussels

Time zone

UTC +1

EOR in Belgium

from $450/ month

Hire Employees in Belgium

NNRoad provides payroll & employer of record (EOR) services in Belgium to ensure that your business complies with local labor laws and regulations. We process monthly payroll and act as the Employer of Record, taking on all local employer liabilities.

Fast Hiring

Start working with your remote employees in a week.

Foreigner Visas

NNRoad assists with overseas foreign hires visa needs.

Platform

Access your payroll reports on our portal.

Employer of Record (EOR) in Belgium

Employer of Record (EOR) services are for companies who do not have a legal entity in Belgium, but who want to hire localy. Employment and full liability are outsourced to NNRoad.

1. Candidate Selection

Select the candidates you want to hire in Belgium.

2. Employee Onboarding

We sign a local labor contract with your employees based in Belgium.

3. Compliance & Payroll

We manage monthly payroll, mandatory benefits & all HR compliance in Belgium.

EOR service includes:

Hiring and termination of employees/local labor contracts (contract administration – engagement, extension termination and conversion to permanent hire).

All mandatory employer (and employee) contributions filed and paid for your EOR employees.

Payroll recording, reporting and administration.

Distribution of salaries to employees through direct deposit into their bank accounts.

Calculation, reporting, filing and processing of EOR employee’s individual income tax due.

Collecting and processing your employee’s invoices for business related expenses.

Guiding and organizing your expat employee’s work visa application too guarantee their successful onboarding.

Standalone Payroll in Belgium

Payroll services are for companies who have a legal entity in Belgium, and want to outsource their salary disbursement, mandatory benefits, income tax filing and mandatory reports.

Employer of Record Status in Belgium

Using an Employer of Record (EOR) to hire employees in Belgium is a legally accepted method that allows companies to comply with local employment laws without establishing a local entity. An EOR acts as the legal employer, handling payroll, taxes, benefits, and ensuring compliance with Belgium’s complex labor laws, such as the Employment Contracts Act and the Labor Act. This arrangement simplifies hiring both local and remote employees, ensuring adherence to statutory requirements like working hours, overtime pay, and social security contributions.

Hiring an Expat with an EOR in Belgium

For hiring foreign expats, an EOR also manages the necessary work visas and permits, ensuring compliance with Belgian immigration laws. Foreign nationals must obtain a valid work visa, typically processed through the single permit system, which combines the work and residence permit into one procedure.

Employee Income Taxes:

Individual income tax rates in Belgium are based on progressive tax brackets.

The tax system mandates everyone living and working in Belgium to file a tax return, irrespective of their employment status. This system includes income tax on earnings after deducting social security contributions, personal allowances, and professional costs. The tax rates are progressive, starting from 25% for incomes under €15,200 and going up to 50% for those earning more than €46,440. Additionally, municipal taxes may apply, levied as a percentage of the income tax due, typically up to 9%​.

Tax Brackets:

Sample Calculation

25%: EUR 0.01 to EUR 15,200
40%: EUR 15,200 to EUR 26,830
45%: EUR 26,830 to EUR 46,440
50%: > EUR 46,440
Tax on a €100,000 annual income in Belgium:

25% * €15,200 = €3,800
40% * (€26,830 – €15,200) = €4,532
45% * (€46,440 – €26,830) = €9,112
50% * (€100,000 – €46,440) = €26,780

Total Tax = €3,800 + €4,532 + €9,112 + €26,780 = €44,224

Therefore, the income tax due on a salary of €100,000 in Belgium is approximately €44,224.

Employer Contribution

Employers in Belgium face a range of costs beyond the gross salaries paid to their employees. These include mandatory contributions to social security, unemployment insurance, and other social charges. The overall employer costs can be significantly high, with contributions to various funds including transportation, training, and medical exams. Employers also contribute to social charges, pensions, healthcare, and family benefits, with the total cost amounting to approximately 52.75% of the employee’s gross monthly salary.

Employee Contribution

Employees contribute to social security, unemployment benefits, pensions, and potentially other charges depending on their specific circumstances. The total employee cost is approximately 29.15% of the gross monthly salary.

Social Security

employers are obligated to provide a range of benefits and insurance to their employees, including social security coverage for healthcare, family allowances, retirement, and unemployment insurance.

In Belgium, employers are obligated to provide a range of benefits and insurance to their employees, including social security coverage for healthcare, family allowances, retirement, and unemployment insurance. The Belgian healthcare system offers comprehensive coverage to all residents, underpinned by mandatory contributions from employers, employees, and the self-employed. Supplementary private insurance is available for additional coverage beyond the basic insurance.

Pension Fund

The pension system in Belgium provides retirement benefits to workers, operating on a pay-as-you-go basis. It includes the general scheme for private-sector employees and special schemes for specific professions. Recent reforms aim to enhance the financial sustainability of the pension system​.

Healthcare Insurance

Healthcare insurance in Belgium is provided through the French National Health Insurance system, which covers all residents, including citizens and legal residents. This universal and comprehensive system is funded by mandatory contributions and government funding, offering patients the freedom to choose their healthcare providers​.

Working Hours Per Week

Belgium has a standard working week of 38 hours, with any hours worked beyond this considered overtime. Overtime is compensated at increased rates, and employers must adhere to strict labor laws regarding working hours, rest periods, and termination procedures. Termination of employment in Belgium requires valid reasons and adherence to specific procedures, including notice periods and potential severance pay.

Overtime

Overtime regulations in Belgium permit employees to work additional hours, with a maximum limit of 78 hours over a three-month period. Within a year, employees may voluntarily work up to 100 hours of overtime, subject to specific conditions. However, under certain collective bargaining agreements, employees may be allowed to work up to 350 hours of overtime annually. It’s imperative that arrangements for voluntary overtime are documented in a written agreement. Employees who work overtime receive compensation, typically calculated as a percentage of their basic salary. Moreover, employees who work overtime on holidays or Sundays are entitled to receive a higher percentage of their basic salary as compensation.

In Belgium, termination of a fixed-term employment contract can occur by mutual agreement between the employee and the employer upon its natural expiration. However, if misconduct arises, the employer reserves the right to terminate the contract prematurely, irrespective of its end date. Likewise, an employee may resign if faced with inappropriate behavior from the employer.

Severance

In Belgium, there are no explicit statutory regulations governing notice periods for termination, although certain exceptions may apply to protected groups. In cases where termination occurs immediately or with insufficient notice, employees may be entitled to compensation in lieu of notice.

Notice Period

Notice periods for termination may vary for each employee, dependent on individual circumstances and contractual agreements.
For manual workers in Belgium, the probationary period varies based on age. Employees younger than 20 years old have a probationary period of 4 weeks, while those older than 20 have an 8-week probationary period.

For white-collar workers, the probationary period is determined by salary brackets. Employees earning less than 25,277 euros per year have a probationary period of 3 months, while those earning more than 25,277 euros have a probationary period as agreed upon in their employment contract.

Employment Contract

Probation Period

In Belgium, probation periods are generally not permitted, except for students or temporary workers. The duration of the probation period for students or temporary residents can vary, depending on mutual agreement, and may range from three days to none at all. However, for regular workers, probation periods are specified as follows:

Blue-collar workers: 2 weeks
White-collar workers: 1 to 6 months, depending on the agreement between the parties involved.

Annual Leave

Employees under the age of 25 who have been employed for at least one month after the year following their graduation qualify for youth leave, which can extend for up to four weeks.

Employees aged 50 or older who have returned to work after a period of unemployment are entitled to senior citizen’s leave.

Sick Leave

In Belgium, employees are entitled to a paid sick leave period of 30 days*. Upon falling ill, employees are required to promptly notify their employer and provide a medical certificate. Employers may also appoint a medical officer to verify the employee’s inability to work due to illness. During the initial 30 days of illness, white-collar employees receive their normal basic salary. Subsequently, if the illness persists beyond this period, employees can access sickness benefits provided through Belgium’s subsidized health insurance system. In cases where the illness extends beyond a year, the employee may qualify for government invalidity benefits. Additionally, employees have the right to take sick leave to care for a family member who is ill.

*Note: The actual number of paid sick leave days may vary depending on individual circumstances and applicable laws.

Maternity Leave

As per Belgian labor regulations, certain provisions govern maternity, paternity, adoption, and bereavement leave:

Female employees who have worked for at least 120 days in the six months preceding the maternity period are entitled to maternity leave.
Prior to the expected due date, expecting mothers can take six weeks of maternity leave.
Following childbirth, women can take an additional nine weeks of maternity leave.

Upon returning to work, female employees have the right to breastfeeding breaks until their child reaches nine months of age.

Parents who are adopting a child are entitled to six weeks of leave, to be taken within two months of the adoption.

Paternity Leave

Male employees are also eligible for paternity leave, which can be taken up to four months after the child’s birth.

Public Holidays

Employees in Belgium are eligible for paid public holidays.
1 January: New Year’s Day
5 April: Easter Monday
1 May: Labour Day
13 May: Ascension Day
24 May: Whit Monday
21 July: Belgian National Day
15 August: Assumption of Mary
1 November: All Saints’ Day
11 November: Armistice Day
25 December: Christmas Day

Resources

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