Belgium

Last Update by Cecilia, 09 Dec 2024

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Exchange Rate

22 Jan 2025

 

Cost of Living

Indicative value for a working adult in a city: Brussels

Publicly available data (Numbeo, etc..), verified by Marco’s in-country staff

Living Requirement Indicative Amount (EUR)
McDonalds Set Meal 12
Monthly Train and Bus Tickets 49
3 Bedrooms Rental (City Center) 2,050
3 Bedrooms Rental (Outskirt) 1,622

Current Inflation Rate

3.06%

Wage

Minimum Wages

  • 2,070.48 EUR gross per month

Median Salary

Estimated based on general positions such as HR, Accounting, Admin roles, in tier one cities.

Job Level Monthly Salary (EUR)
Entry-Level
Fresh Graduate
 2,500
Mid-Level
5 Years
 3,500
Experienced & Managerial Level
10 Years
 5,200
Specialized & Senior-Level
15 Years
 6,500+

Annual Salary Growth

4%

Statutory Contribution

Country Level

Type Employer Rates Employee Rates Notes
Social Security (NSSO) Pension & Basic Healthcare, Unemployment) 24.92% 13.07% All staff, employer's base for blue-collar workers - 108% of salary
Annual Holiday Allowance 92% of monthly salary Mandatory for white-collar workers

Other Benefit

Other common employment benefits in Belgium include:

  • Home Office Allowance: non taxable up to EUR 154.74 per month
  • Additional Health Insurance: Around EUR 65 per month
  • Meal Vouchers: EUR 8 per day
  • Fitness Allowance: Around EUR 60 per month
  • 13th and 14th month salary payments are customary and paid in December

Income Tax

Residents

  • Tax period: 1st January - 31st December
    Filing start date: May or June

Country Level

Taxable Income Rate
0-10,160 0%
10,160-15,820 25%
15,820 – 27,920 40%
27,920 – 48,320 45%
Over 48,320 50%
Taxable Income Rate
Municipal Tax
6%-8% 		Varies according to municipality
It is calculated as a percentage of the income tax due

Non-residents

  • Depends on the double taxation agreement between countries. Typically, only income originating in Belgium is taxed, the rate is same as residents
  • A tax resident is an individual who meets one of following criteria:
    - The 75% rule: If income taxable in Belgium is at least 75% of total worldwide income
    - You have established the 'primary location of your assets' in Belgium

Working Hours

Statutory

38 hours
5 days a week

Typical practice

38 hours
Monday-Friday
or Monday - Thursday

Overtime

Over 38 hours per week is classed as overtime
Maximum 11 hours of work per day and 50 hours of work per week.

  • Monday to Saturday: 1.5 times for normal rate
  • Sundays or a public holidays: 2 times for normal rate

Employment Contract

Permanent

Contract Format

Can be verbal or written in French, Dutch or German depending on the region and sent electronically or printed and then signed and dated

Payroll Currency

EUR

Probation

Not permitted under Belgian Employment Law

Contract Period

No maximum duration

Termination

The contract may be terminated by the employer, the employee or by mutual agreement

  Voluntary Resignation Involuntary Termination Economic Layoff
Notice Period - Probation - - -
Notice Period - Regular 0–3 months - 1 week < 6 months - 2 weeks 6-12 months - 3 weeks 12-18 months - 4 weeks 18-24 months - 5 weeks 2-3 years - 6 weeks 4 years - 7 weeks 5 years - 9 weeks 6 years - 10 weeks 7 years - 12 weeks Above 8 years - 13 weeks 0–3 months - 1 week < 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 15-18 months - 9 weeks 18-21 months - 10 weeks 21-24 months - 11 weeks 2 years - 12 weeks 3 years - 13 weeks 4-19 years - 3 additional weeks for 1 year of service 20 years - 62 weeks As of 20 years - + 1 week/started year 0–3 months - 1 week < 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 15-18 months - 9 weeks 18-21 months - 10 weeks 21-24 months - 11 weeks 2 years - 12 weeks 3 years - 13 weeks 4-19 years - 3 additional weeks for 1 year of service 20 years - 62 weeks As of 20 years - + 1 week/started year
Severance Pay - No statutory severance pay No statutory severance pay

Public Holiday

10 days
If a public holiday falls on a Sunday or on a day the employee does not usually work, a replacement rest day is given

Country Level

Date Name
01 Jan New Year's Day
20 Apr Easter Sunday
21 Apr Easter Monday
01 May Labor Day
29 May - 30 May Ascension Day
09 Jun Whit Monday
21 Jul Belgian National Day
15 Aug Assumption Day
01 Nov All Saints' Day
11 Nov Armistice Day
25 Dec Christmas Day

State/Province Level

Brussels Hoofdstedelijk Gewest

Date Name
08 May Iris Day

Leave

Leave Type Entitlement Notes
Annual Leave 4 weeks All staff after 3 month's service
Sick Leave 30 calendar days All staff
During the first month 100% paid by the employer
Maternity Leave 15 weeks- 6 weeks before birth, 9 weeks after
17 weeks (for multiple births) 		All expectant mothers
Maternity benefit paid by government
Paternity Leave 20 days
Within 4 months following the birth 		All expectant fathers
For the first 3 days - 100% salary paid by employer.
Than paid by government - 82% of the salary
Parental Leave 4 months All staff with children under 12 years old
Paid Educational Leave Brussels: 80-180 Hours per calendar year
Wallonia: Minimum 32 hours per calendar year
Flanders: Up to 250 hours per calendar year 		All full time staff in the private sector

Reference

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