Belgium

Contract Types

In Belgium, contracts can be Fixed Term, or Indefinite.

Probation

With certain exceptions probation periods are not allowed in Belgium.

Working Hours

Maximum working hours are 38 hours over a 5-day week.

Overtime

Hours in excess of contracted hours can only be worked under certain circumstances. Compensation is paid at 150% for weekday overtime or 200% for weekends and public holidays, or time off in lieu. There can be exemptions for management positions.

Other Financial

There may be a requirement to pay a 13th month salary depending on the Joint Labour Committee. This is usually paid at the end of the year and prorated for those joining or leaving part way through the year. Some employers also pay a half of a 14th month salary.

Tax rates valid for 2024

Corporation Tax:

25%      

Consumption Tax:

21%      

Employers’ Social Security:

25% to 27%       

Employees’ Contributions:

13.07% 

Income Tax Rates           

Up to 15,820 – 25%

15,820 to 27,920 – 40%

27,920 to 48,320 – 45%

Over 48,320 – 50%

Notice                                

Notice periods are dependent on the length of service/employment:

• 0-3 months service = 1 weeks’ notice
• <4 months = 3 weeks
• <5 months = 4 weeks
• <6 months = 5 weeks
• 6-9 months = 6 weeks
• 9-12 months = 7 weeks
• 12-15 months = 8 weeks
• 18-21 months = 10 weeks
• 21-24 months = 11 weeks
• Over 2 years = notice continues to build each year, capped at 65 weeks’ notice.

Employees can be paid in lieu of notice. If the employee works, his notice then he should be allowed time off for training or coaching to allow a quicker entry to the workforce.

For employees the maximum notice period is 13 weeks

Dismissal            

Terminations are governed by strict rules in Belgium depending on the CBA, regulation pertaining to the sector and the contract.

Severance          

No severance is required unless termination is made without notice.

2024 Date

Paid Public Holidays: 10 days     

New Year’s Day – 1st January     

Day Given in Lieu – Yes

Easter Monday – 1st April

Day Given in Lieu – NA

May Day – 1st May

Day Given in Lieu – Yes

Ascension Day (Thursday 40 days after Easter) – 9th May

Day Given in Lieu – NA

Whit Monday – 20th May

Day Given in Lieu – NA

Belgian National Day – 21st July

Day Given in Lieu – Yes

Assumption of the Virgin Mary – 15th August

Day Given in Lieu – Yes

All Saints’ Day – 1st November

Day Given in Lieu – Yes

Armistice Day – 11th November

Day Given in Lieu – Yes

Christmas Day – 25th December

Day Given in Lieu – Yes

Paid legal entitlement (working days)

In Belgium employees are entitled to 20 days’ annual leave. Holiday is accrued based on the working time in the previous year and employers must provide a vacation certificate to employees who leave. Many employers will give more than statutory minimum leave, typically 25 days.

Carry over permitted     

Generally, carry over is not allowed except under special circumstances such as long-term sickness.

Holiday Allowance         

Employees are entitled to a holiday bonus of 92% of gross salary (including any variable components) in addition to their normal salary whilst on vacation. In practice most employers pay this in May or June.

Sick       

Employers pay full salary for the first 30 days of sick leave, thereafter the employee will receive 60% of regular pay from the Health Insurance Fund.

Maternity          

New mothers are entitled to 15 weeks (19 weeks for multiple births) of maternity leave. Prenatal leave can be from 1 to 6 weeks before the birth and a minimum of 9 weeks must be taken after the birth. 7 weeks’ advance notification should be given of the intention to take maternity leave. Benefits are paid during maternity leave of 82% for the first 30 days and 75% thereafter. These amounts are capped.

Paternity            

New fathers can take 20 working days of leave within 4 months of the birth. The leave can be taken in blocks or can be taken as half days. The first 3 days are paid by the employer, after this 82% of (capped) salary is paid by the public health insurance.

Parental Leave 

After the post-natal leave period new parents can request parental leave of up to 4 months so long as they have 1 year of service. This can be taken in one or multiple blocks, or via reduced hours. During parental leave employees receive benefits from the public health insurance.

Adopting and fostering parents are entitled to 6 weeks’ parental leave.

Other Leave      

Depending up on the CBA and Joint Labour Committee employees may be entitled to family care leave, jury leave, bereavement and marriage leave.

Medical Insurance

In Belgium all employees must have medical insurance from an accredited provider.

Other                  

A “General Insurance” is commonly offered which will provide for life insurance plus pension benefits. Other benefits commonly offered are gym membership and meal vouchers.