As of March 2024, the estimated population of Belgium is 11.6 million.
The currency in Belgium is the Euro (EUR). The currency symbol is €.
In Belgium, an employment contract is presumed to be for an indefinite period except for: Employment contract formed for a fixed period Work contract for a clearly defined job Replacement contract (contract for the replacement of a permanent worker) An employment contract of indefinite duration exists by the sole expression of the agreement of the parties; no formalism is required. Thus, an employment contract can be concluded orally.
In Belgium, a written contract can be on paper or in electronic format. The employment contract must be in writing in the following cases: A fixed-term employment contract or a contract for clearly defined work A replacement contract Part-time work contract An employment contract of student occupation Occupancy contract for a homeworker Temporary employment contract Permanent contracts can be made in writing or orally.
The labor law of Belgium outlines 2 types of temporary employment agreements: replacement contracts and temporary work contracts. Both types must be concluded in writing. Replacement Contract Replacement contract: an employment contract for up to 2 years that is concluded for the replacement of a permanent worker whose employment contract is suspended for reasons other than partial unemployment for economic reasons or bad weather, strike, or lockout Temporary Work Contract Temporary work contract: an interim work situation where a temporary worker is employed by an authorized temporary work agency (employer) for the purpose of being loaned to a user company (a client of the temporary work agency) to perform a temporary job
Belgian employment law has prohibited the use of probationary periods since 2014, with the exception of student occupation contracts, temporary contracts, and interim work (temporary work provided by a third-party agency) contracts .
In Belgium, all working and rest time regulations are based on a default working time arrangement considered "normal" or at least common practice. These general rules are subject to derogations, sectoral or sometimes individual, making it possible to adapt to the specific needs of companies, activities, and workers. The working hours regime considered to be "normal" (which can also be defined as the regime not requiring the application of any derogatory provision) is a regime in which: Working hours are limited to eight hours per day and 40 hours per week (38 hours per week annually). The workweek runs from Monday to Saturday (at the latest). Work is not completed at night (between 8 p.m. and 6 a.m.). Employees do not work on public holidays. Belgium's Labor Law allows employees to work a 4-day workweek. However, employees are still required to work 38 hours minimum per week, thus creating extended workdays. Teleworking is no longer required unless dictated by collective labor agreements or existing agreements, and appropriate measures, including social distancing, must be taken to ensure employee safety. Employers who permit employees to continue teleworking must conclude an agreement meeting specific requirements. The agreement is valid until either party wishes to end the arrangement. As of January 1, 2023, Companies that employ more than 20 employees cannot require employees to be online or work after regular hours.
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2027
In Belgium, employees are entitled to a holiday period of at least 20 days (24 days for a 6-day workweek) or a maximum of 4 weeks for 12 months of work, including the non-working days declared by Royal Decree. *Days of temporary unemployment due to COVID-19 in 2022 must be treated as days of actual work for the calculation of annual vacation days and the statutory vacation pay for 2022.
In Belgium, employees are permitted to take sick leave as soon as they begin working. During the initial period of sick leave, sickness benefits are paid by the employer. White-collar workers receive 100% of their earnings for the first 30 days from the employer, provided they have worked at least 1 month. If they have worked less than 1 month, the sick pay entitlement is 100% for the first 7 days, 86.93% for the next 7 days, and from the 15th to the 30th day, the worker receives 26.93% of compensation, not exceeding the ceiling set by disability health insurance, and 86.93% of the amount exceeding the ceiling. Manual workers receive 100% of their earnings for the first 7 days of incapacity, and 85.88% from the 8th to the 14th day of incapacity. From the 15th to the 30th day, manual workers receive 25.88% of compensation not exceeding the ceiling set by disability health insurance and 85.88% of the amount exceeding the ceiling. Employees do not need to submit a medical certificate to their employer for the first day of absence if the employer has at least 50 employees. This exemption applies to a maximum of 2 one-day absences due to illness per calendar year from January 1, 2026. Employers with fewer than 50 employees may apply this rule voluntarily, but are not required to do so. From January 1, 2026, the employer will not be required to pay the guaranteed wage again if an employee becomes incapacitated for work again within the first 8 weeks following the end of a period of incapacity for work that gave entitlement to guaranteed wages. After the employer's sickness benefits end, an employee qualifies for sickness insurance benefits if they satisfy the following conditions: The employee must have worked 180 days (paid vacation days and sick leave days count toward this total) during a period of 12 months prior to obtaining the benefits. The employee must prove that they have paid sufficient social contributions to the sickness benefits sector. The contributions must reach a particular minimum amount or be completed with personal contributions. Sickness insurance benefits last 1 year. During this period, the employee will receive 60% of their salary from the sickness insurance fund, limited to a maximum daily salary of EUR 112.08 (Euros), effective March 1, 2026. If an employee is still unable to work after a year, they will be entitled to invalidity benefits. From January 1, 2026, employers in Belgium with at least 50 employees are required to pay a new solidarity contribution if employees between the ages of 18 and 55 are unable to work for more than 30 days. This contribution amounts to 30% of the sickness benefit that the employee receives from the health insurance fund during the second and third months of incapacity for work. From January 1, 2026, employment contracts can be terminated on grounds of medical force majeure, which can be initiated after the employee has been uninterruptedly incapacitated for at least 6 months. This 6-month period will only be interrupted by the employee's effective return to work, provided they do not become incapacitated again within 14 days.
The labor law of Belgium states that pregnant women are entitled to 15 weeks of maternity leave: 6 weeks of prenatal and 9 weeks of postnatal leave. In case of multiple births, the leave is for 17 weeks and can be extended to 19. The employee must submit a medical certificate stating the expected delivery date to the employer 7 weeks before the delivery date. During maternity leave, employees receive a maternity allowance from their health insurance fund: During the first 30 days, it is 82% salary From the 31st day and in the event of an extension, it is 75% of the capped salary.
Belgian labor law states that paternity leave regulations apply to the entire private sector and contract staff of the public sector. Full-time and part-time employees are entitled to 20 days of paternity leave within 4 months of delivery. An employee can choose to use his leave all at once or spread it over a 4-month period. In the case of twins or multiple births, the paternity leave is the same as in the case of the delivery of one child. A co-parent who does not have parentage on the newborn child is also entitled to 20 days of birth holiday in some instances. This rule covers the same-sex partner of the biological mother. The employer is liable to pay the employee's regular compensation to the employee for the first 3 days of paternity leave. To be entitled to remuneration, the worker must first have informed the employer of the delivery. If this proves impossible, the worker must, in any case, notify the employer as soon as possible. For the remaining 17 days, the employee is entitled to receive an allowance of 82% of gross salary from the state insurance companies, with an upper limit of EUR 153.17 (Euros) per day. The worker's mutual insurance company retains a professional withholding tax (11.11%) on this amount.
For employment contracts concluded after January 1, 2014, there is no distinction between employees and workers regarding notice of dismissal. The notice period depends on the duration of service and ranges from 1 week to 65 weeks in case of dismissal and from 1 week to 13 weeks in case of employee resignation. In the case of employment contracts concluded before 2014, there were different notice periods for workers and employees. The notice period for workers ranges from 4 weeks to 16 weeks. The notice period for lower-level employees (with a gross annual salary of under EUR 32,254) is 3 months per 5 years of service. The notice period for superior-level employees (with an annual gross salary above EUR 32,254) is 1 month per 5 years of service. For service beyond January 1, 2014, the notice period is calculated with the new general scheme and added to the prior notice period. For contracts formed after April 1, 2026, notice periods are capped at 52 weeks for employer-initiated termination of contracts entered into on or after that date. This cap applies at 17 years of seniority. Employees hired before this date retain existing rights.
The severance indemnity is equal to the remuneration corresponding to either the notice period or part of the period remaining to be paid. The severance payment includes salary as well as benefits. However, an employee who is dismissed for serious misconduct that renders the employment relationship impossible to continue is not entitled to notice or severance pay. Employees who are entitled to at least 30 weeks of notice can receive a lump sum benefit from Social Security in addition to their severance pay entitlement.
Belgium has a mandatory contribution-based retirement scheme for all employees. The retirement age is 66 years from 2025, gradually increasing to 67 years by 2030. The retirement pension is calculated as a percentage of the average monthly salary of the employee over their service years. The pension is 60% of the average monthly salary. If the pensioner is married and their spouse has ceased all professional activity and does not receive any retirement, survivor's pension or allowance, the amount of pension is increased to 75%. The law guarantees a minimum monthly pension to employees who do not fulfill all the conditions for a full pension but have worked at least 30 years, effective March 1, 2026: Private sector employees - EUR 1,844.93 (euros) or EUR 2,305.44 for married pensioners with spouse's allowance Civil servants - EUR 1,844.69 (euros) or EUR 2,305.77 for married pensioners eligible for spouse's allowance Employers pay ONSS (The National Social Security Office; Office national de Sécurité sociale) contributions quarterly. An employer must deduct the amount of personal contributions owed by an employee (7.50% of salary for pension) with the employer's contribution at 8.86%. Effective January 1, 2027, only the career years in which an employee has worked for 156 days or an equivalent count towards the career requirement for early retirement. Employees can also supplement them with a maximum of 5 reserve days in total to reach eligibility. In case of part-time employees, effectively worked days can be transferred from a year in which they have more than 156 days to the years in which they have just under 156 days. In addition to the existing conditions for early retirement, employees can retire at age 60 if they have at least 42 years of service, each with at least 234 days of effective work. Employees retiring early who do not meet the following conditions will be subject to a reduction in their pension amount (malus): 35 years of career with at least 156 days worked, and 7,020 working days in their entire career.
In Belgium, in the event of an employee's death, the dependents and surviving spouse of the employee may be entitled to receive certain benefits payable by the employer. The following persons are considered survivors: Spouse Ex-spouse Children (only civil servants) The claim amount depends on the worker's status as a pensioner: Pensioner - 80% of the pension is calculated at the household rate Non-pensioner - 80% of the projected retirement pension that would have been given to the spouse Effective March 1, 2026, the maximum survivor pension is EUR 6,023.27 (euros) per month. The guaranteed minimum survivor pension is EUR 1,820.33 per month. In case of death due to a workplace accident or occupational disease, surviving beneficiaries may claim a temporary annuity or a lifelong annuity. The benefit amount is 30% of the deceased's basic salary for the spouse or partner and 15% for each child. The deceased's parents are eligible for benefit if there are no other survivors. If an employee dies due to an industrial accident after the expiry of the review period, the beneficiaries receive a death benefit instead of an annuity.
Belgium provides a disability benefit for individuals who are unable to perform any job duties. People who have lost 66% of their ability to work are eligible for this benefit. Employees are compensated at the rate of 60% of their gross salary per day on a 6-day-per-week basis during the first year of incapacity. After the first year, the benefits are paid as 65% of their gross salary if they are married and have a dependent spouse, 55% if they are single and 40% if they are cohabiting. For unemployed individuals, the benefits are equal to unemployment benefits for the first 6 months, and 60% of the gross daily wage, on which their unemployment benefits are calculated for the next 6 months. After 1 year, the benefits are paid as 65% of their gross salary if they are married and have a dependent spouse, 55% if they are single and 40% if they are cohabiting.
In Belgium, the income tax year runs from January 1 through December 31. According to the income tax code, residents and non-resident individuals are taxed on their income. Residents are persons who: Have a domicile in Belgium Are Belgian diplomatic agents and career consular agents accredited to foreigners and their family members living at home The current income tax rates range from 25 - 50% of annual taxable income. Additional municipal tax rates apply to income and are based on residence. Municipal tax rates range from 0% to 9%. For non-residents, a flat 7% surcharge is due. Spouses have the option to file a joint tax return. Income tax must be paid by all individuals who are settled in Belgium, regardless of nationality and the source of income. Non-residents, defined as persons not domiciled in Belgium, are taxed on income only from sources in the country.
Belgium is part of the Schengen Agreement and the following types of visas are available for travel and stay in Belgium:
To employ a non-European national in Belgium, it is generally necessary to apply for a work permit. The employee's remuneration must comply with Belgian regulations. Since the beginning of 2025, only the basic monthly remuneration is considered, and it is based on the percentage of the average gross monthly salary in the Brussels Capital Region of EUR 4,748. Regional offices issue work permits. To work for more than 90 days, employees must apply for a single permit (work permit + residence permit) through their employers and submit an employment contract, a certificate confirming no criminal record, and a medical certificate confirming they have no communicable diseases. If the Region and the Foreigners Office grant the work permit and the residence permit, the third-country national will receive a single document certifying that he is authorized to stay for more than 90 days in Belgium to work there (single permit). Single permits can also be issued for an indefinite duration after a third-country national has lived and worked in Belgium for at least 4 years (30 months for Brussels). The minimum salary thresholds for employing foreign nationals under work permits and single permits vary by region and job categories, as follows: Wallonia Highly skilled workers - EUR 53,220 per year Management positions - EUR 88,790 per year EU Blue Card for highly-skilled workers - EUR 68,815 per year ICT executives - EUR 68,815 Brussels Management staff - EUR 6,647.20 per month Highly qualified workers - EUR 3,703.44 per month EU Blue Card for highly skilled workers - EUR 4,748.00 per month ICT managers - EUR 5,460.20 per month Flanders Highly qualified workers - EUR 48,912 gross per year EU Blue Card - EUR 63,586 per year Performing artists - EUR 43,631 per year Professional athletes - EUR 52,083.50 per year Effective January 1, 2026, third-country nationals coming to work in the Flemish (Flanders) region are required to fulfill additional requirements. They can obtain a single work+residence permit. Applications for a single permit require the payment of both the processing fee by the Flemish region and the processing fee by the Immigration Office. The new law requires that highly qualified persons must also effectively perform a highly qualified function. A new list of in-demand occupations has been introduced that includes medium-skilled professions. For these professions, there is an exemption from the labor market study requirement when applying for a single permit in Flanders. It is no longer possible to hire foreign nationals for low-skilled positions in the region. Employees who work for less than 90 days must apply for a "short-term work permit." This permit is valid for working with a particular employer.
