The Hardest Market ยท Belgium

Belgium's HR data

The rules and costs of employing people in Belgium (Brussels), from official sources, in English and Japanese.

33.1%women in management (2024, ILO)
1.25ร—employer's total cost on โ‚ฌ4,500 a month, as a multiple of salary
10public holidays (2026)
Take-home pay calculatorJapan take-home pay

Employment rules

Statutory annual leave20 days (5-day week) + double holiday pay
Public holidays (2026)10 days
Notice of dismissalWeeks by service: 8 at 1 yr, 18 at 5 yrs
Severance required by lawPay in lieu of notice; no separate severance
Typical negotiated exitNo official benchmark
ProbationNone since 2014
Working hours38 h/week average, 8 h/day
How hard is dismissal?Moderate: no prior reason, but not manifestly unreasonable

Employer contributions

Employer social security (incl. wage moderation)25%

Employee contributions

Social security (ONSS, employee)13.07%
Special social security contribution (band 1)4.22%on pay above โ‚ฌ23,345 a year, up to โ‚ฌ26,282 a year
Special social security contribution (band 2)1.1%on pay above โ‚ฌ26,282 a year, up to โ‚ฌ44,844 a year
Special social security contribution (band 3)3.38%on pay above โ‚ฌ44,844 a year, up to โ‚ฌ49,200 a year
Special social security contribution (band 4)1.1%on pay above โ‚ฌ49,200 a year, up to โ‚ฌ72,466 a year

Take-home pay and employer cost by monthly salary

Monthly salaryEmployee contributionsIncome taxTake-homeEmployer costCost รท salary
โ‚ฌ3,500โ‚ฌ482โ‚ฌ597โ‚ฌ2,421โ‚ฌ4,3751.25ร—
โ‚ฌ4,500โ‚ฌ632โ‚ฌ1,007โ‚ฌ2,861โ‚ฌ5,6251.25ร—
โ‚ฌ6,000โ‚ฌ845โ‚ฌ1,647โ‚ฌ3,509โ‚ฌ7,5001.25ร—
โ‚ฌ8,000โ‚ฌ1,107โ‚ฌ2,558โ‚ฌ4,335โ‚ฌ10,0001.25ร—

White-collar employee (employรฉ) resident in the City of Brussels (commune of Bruxelles/Brussel, 1000), Belgian tax resident and a Belgian national (no expatriate regime), aged 40, single with no dependants, individually taxed, salary only paid evenly as monthly pay (no 13th month, double holiday pay, meal vouchers or company car), income year 2026. Employee social security at 13.07% and the special social security contribution (individual scale); personal income tax with the standard 30% professional-expenses lump sum, the basic tax-free amount and the City of Brussels communal surcharge. Employer side: private-sector (category 1) employer at about 25% including wage moderation, before the structural reduction.

Sources: [1] [2] [3] [4] Checked 2026-11-07; 2026 rates.