- Gross salary, usually paid monthly.
- Employer costs of about 44.9% at a €66,000 salary: €29,627 a year, of which the largest is ONSS employer contributions.
- An EOR fee, if you hire without your own entity. The providers in our Belgium guide publish starting prices of US$199–699 per employee per month.
Mandatory employer costs at a €66,000 salary (mid-level professional). Employee contributions and income tax come out of gross pay and aren't included.
| Employer cost | Rate or amount | At €66,000 |
|---|---|---|
| 13th month (joint committee 200) | 8.333% of gross | €5,500 |
| Double holiday pay (double pécule de vacances) | 7.667% of gross | €5,060 |
| ONSS employer contributions | 24.999% of gross incl. extra pay (×1.0833333333333333) | €17,874 |
| Additional 1.60% contribution (10+ workers) | 1.668% of gross incl. extra pay (×1.0833333333333333) | €1,193 |
| Total employer costs | 44.9% of salary | €29,627 |
Contribution ceilings mean employer costs can be a smaller share of higher salaries. Figures exclude the EOR fee.
| Annual salary | Employer costs | Total before EOR fee |
|---|---|---|
| €48,000 (junior / support) | €21,547 (44.9%) | €69,547 |
| €66,000 (mid-level professional) | €29,627 (44.9%) | €95,627 |
| €84,000 (senior professional) | €37,707 (44.9%) | €121,707 |
| €114,000 (lead / manager) | €51,174 (44.9%) | €165,174 |
- Employer social security (ONSS): About 25% of pay for most private-sector employees, plus 1.60% from 10 workers
- 13th month: One month's salary (joint committee 200)
- Double holiday pay: 92% of a month's salary a year
- Minimum wage: €2,233.61 a month (from 1 July 2026, age 18+)
- Working week: 38 hours
- Paid annual leave: 4 weeks (20 days for a five-day week)
- Annual salaries here are 12 × the monthly salary. The 13th month and double holiday pay are added on top, so total pay received by the employee is about 13.9 months.
- Contributions are for structural-reduction category 1, which covers most private-sector employees. Lower-paid workers may qualify for structural reductions that lower the cost.
- Workplace accident insurance with a private insurer is compulsory and priced by activity; it isn't included. Many employers also give meal vouchers, a group insurance pension and a company car, which aren't required by law.
- Salaries are indexed automatically under each joint committee's rules: joint committee 200 scales rose by 2.21% in January 2026.
- Employee social security (13.07%) and withholding tax are deducted from pay and are not employer costs.
Without your own entity in Belgium, an Employer of Record can employ your hire for a monthly fee. The alternative is setting up your own Belgian company (SRL/BV or SA/NV). See the comparison in our Belgium guide and EOR vs local entity.
How much does it cost to employ someone in Belgium?
How much is an EOR in Belgium?
Can I hire in Belgium without a local entity?
- 1Instructions administratives ONSS 2026/3: les cotisations de sécurité sociale
ONSS / socialsecurity.be
Basic employer rate 24.92% for private-sector workers, reduced to 19.88% for structural-reduction categories 1 and 3 with wage moderation of 4.27% (instead of 5.67%) also due on employer contributions; 1.60% for employers with an average of 10 or more workers.
- 2Holiday pay: ONSS instructions and FPS Employment brochure
ONSS / FPS Employment, Labour and Social Dialogue
Simple and double holiday pay for white-collar employees; no employer contributions on double holiday pay (13.07% employee withholding); exit holiday pay 15.34%. FPS Employment brochure: double holiday pay of 1/12 × 92% per month worked; 4 weeks' leave.
- 3Commission paritaire auxiliaire pour employés (CP 200): fiche d'information
FPS Employment, Labour and Social Dialogue
Pay scales indexed by 2.21% in January 2026; year-end bonus equal to one month's salary (CCT of 9 June 2016, as amended).
- 4Rémunération (revenu minimum mensuel moyen garanti)
FPS Employment, Labour and Social Dialogue
€2,233.61 a month for workers aged 18 and over from 1 July 2026.
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