Employer of recordBelgium

Employer of Record Belgium

All payroll, tax, employment, and compliance-related duties are carried out by the Employer of Record in Belgium. The Employer of Record is the legal employer of a worker.

Currency

Euro (EUR)

Population

11.8M

Capital city

Brussels

Minimum wage

EUR 2,070.48 per month

Local language

Flemish and French

Working hours

38 hours per week

Employer of Record in Belgium

An Employer of Record (EOR) is a Belgian entity that serves as the official employer when you make a hire. The EOR is responsible for handling all administrative tasks related to employment, such as payroll, taxes, benefits, contracts, and compliance.

EOR Belgium responsibilities:

  • Payroll taxes for employees
  • Salary statements
  • Employee salary payment
  • Employment law compliance

How does an Employer of Record Belgium work?

Agility

Legally employs employees and oversees payroll, taxes, benefits, and human resources.

Company

Takes care of work and performance just like they would any other employee.

Employee

Carry outs duties as directed by supervisor or manager.

Need help hiring Belgian workers?

What is the payment frequency in Belgium?

The most common pay frequency in Belgium is once per month. Employees are entitled to holiday pay which is equivalent to just under 1 month of pay, and is usually paid in May or June. A 13th month isn’t mandated by law, but are required according to some collective bargaining agreements.

What is Belgium employee tax rate?
  • Income tax: 0% – 50% depending on salary
  • Social Security: 13.07% flat rate
  • Municipal Taxes: Vary from 0% to 9% depending on the municipality
What are the employer contributions in Belgium?

Overall social security contributions range from 25% to 27% depending on the sector. Contributions includes pension, workplace accident insurance, health and disability insurance, unemployment insurance and family allowances.

What is the probation period in Belgium?

There is no probationary period in Belgium. This was abolished in 2014, however as of 31st January 2025, there has been a proposal to re-introduce the probationary period. This hasn’t been enacted into law yet, and remains under discussion.

Belgium Employment Law
  • There are various types of employment contracts, including temporary, open-ended (default), fixed-term, and part-time. Legally binding contracts, including those involving fixed terms or part-time work, must be prepared in one of the three regional official languages: Dutch, French, or German.
  • Working overtime beyond regular business hours is allowed under certain circumstances and is remunerated with premium pay.
  • Notice periods can range from one week for shorter employment to multiple weeks for longer tenures, depending on the employee’s length of service. In the absence of such a notification, severance pay, equal to the salary for the notice period, will be due.
  • The laws of Belgium forbid any kind of discrimination depending on a person’s gender, age, or disability.
  • Workers are entitled to form unions and engage in collective bargaining.
  • Safety and health in the workplace is an employer’s responsibility.
  • Training opportunities must be made available to employees by their employers. The Federal Learning Account must be used to record at least five training days each year.
How do you terminate an employee in Belgium?

Written notice is required in open-ended contracts; the length of the notice is based on the employee’s seniority. For instance, a one-week notice time is due from an employee with less than three months of service, and the notice period is proportionally higher for longer tenures.

Indemnity in lieu of notice, determined using the employee’s salary and the relevant notice period, is another option for employers that want to end the contract quickly.

Immediate termination is acceptable in circumstances of major wrongdoing, like fraud or theft. But, the employer has a three-day window from the date of learning of the misconduct to notify the employee and give written reasons for termination.

Special protections are in place for certain employees, such as those who are pregnant, employee representatives, and those who are on parental leave. Additional legal considerations and, in certain instances, prior clearance from labor courts are required to dismiss these individuals.

When a large number of employees are dismissed in a 60-day period, companies are required to follow the “Procédure Renault.” There must be a cooling-off period before terminations can take place, and employees’ representatives must be notified and consulted. The reasons for dismissal must also be explained in detail.

Statutory leave

  • Vacation – 20 days plus public holidays
  • Sick leave – Full salary for the first 30 days, 60% thereafter
  • Parental Leave – 4 months of leave per child up to the child's 12th birthday. Leave can be taken in x4 one month blocks, or a reduction in working time e.g. 50% working time for 8 months etc…
  • Maternity leave – 15 weeks of paid leave entitlement, with a further 4 for multiple or complicated births
  • Paternity Leave – 20 days

Employee benefits

Statutory benefits

In addition to the 24.92% pension contributions as part of social security, recent legislation introduced means all employers will have to contribute a minimum of 3% to an occupational pension by 2035.

Common additional benefits

  • Health Insurance
  • Meal Vouchers
  • Eco Vouchers
  • Transport Allowance
  • Additional Paid Leave
  • Employee Assistance Program
  • Seasonal Gift Vouchers
  • Stock Options/Profit Share
  • Wellness Allowance

Wondering if expanding in Belgium is right for you?

Global Reach

FAQs

If you don’t find the answers you need in our FAQ, please reach out directly; Agility’s friendly specialists are always available to help and ensure you feel confident in your decisions. Contact Agility anytime at hello@agilityeor.com or call +44 207 863 2969, and experience the difference of a truly service-led EOR partner.

How can I employ someone in Belgium?

In Belgium, there are a number of different ways to hire workers, and the fees and regulations associated with each are different.

You are hiring this person and paying them through your offshore company.

  • Pros: It appears to be the most straightforward and inexpensive choice.
  • Cons: Won’t be able to pay mandatory social security contributions, and employee will be subject to Belgian employment rules.
With the help of an EOR
  • Pros: For teams under fifteen people, using an Employer of Record service is the most efficient and economical way to handle payroll, human resources, and compliance duties in Belgium.
  • Cons: Expensive when recruiting a big workforce. It could be challenging to know which provider to choose as the Employer of Record.
Creating an entity
  • Pros: The most economical way to hire a large number of people, usually more than 15.
  • Cons: It may be quite a hassle and a drain on resources to set up a formal company and stay in line with all of Belgium’s employment and tax laws, particularly for smaller businesses. Companies with less than fifteen employees may find this strategy to be too costly and time-consuming.
Engage a Belgian contractor
  • Pros: When the employee isn’t bound to your organization and may easily send a replacement on sick days, this approach becomes more cost-effective.
  • Cons: In Belgium, it is illegal to hire someone full-time who is just committed to your firm without properly classifying them as an employee. Fines and even criminal prosecution may result from such a mistake.
Can I employ an independent contactor in Belgium?

Absolutely, so long as the worker is multi-tasking, has autonomy over their work processes, and may delegate tasks to another contractor as needed.

An individual is considered an employee in Belgium if they are fully committed to working for your firm and if their responsibilities are defined by you. It would be a violation of Belgian employment law if you didn’t.

If you fail to properly categorize an employee in Belgium, you could face heavy fines, unpaid vacation and social security contributions, the requirement to set up shop locally, or even legal action from the employee over violations of their working rights.

How do I set-up a company in Belgium?

Establishing a company in Belgium begins with registering it with the Commercial Register and acquiring a trade license from the appropriate authorities.

Although the registration process may seem straightforward at first, there are several steps that can make the setup more complicated. These include setting up a physical office for tax purposes, opening a bank account in Belgium (which often requires physical presence), managing payroll software that complies with Belgium regulations, and fulfilling tax filing obligations.

HR and payroll compliance in Belgium. Why is it important?

There are some legal requirements that must be met while hiring in Belgium. If your business wants to keep things easy, HR compliance means you obey all rules and laws regarding hiring and working conditions.

However, what makes it crucial? Human resources compliance in Belgium is about more than just following the rules; it’s about protecting your company and your people. When it comes to issues like minimum pay, reasonable working hours, sick leave, and yearly leave, treating your employees fairly is as simple as following employment regulations. In addition to creating a pleasant workplace, this helps keep employees safe from legal trouble, fines, and lawsuits that can result from not following the rules.

When using an Employer of Record in Belgium, who handles filing and employee taxes and social insurance?

If you want to streamline your Belgian tax and social security duties, partner with Agility EOR as your Employer of Record. You may rest easy knowing that we will handle all employee-related filings and contributions to ensure compliance.

How does using Agility EOR in Belgium give me peace of mind regarding HR compliance?

Dealing with HR compliance is no longer a problem with Agility EOR.

Solid Partners: Agility EOR works with top employment attorneys and consultants in Belgium. This will make sure that all of your important documents, including employment contracts, are in full compliance with all local laws.

Expertise: We keep up-to-date on all the complex parts of Belgian employment law, such as legislation pertaining to remote work, social security, data protection, notice periods, and payroll.

Immediate Response: Our in-house team is fully prepared to assist you in the event that an issue occurs.

What legal obligations remain for my company when using Agility EOR as our Employer of Record in Belgium?

Your company is still accountable for managing your team on a day-to-day basis, communicating with them, and handling performance issues, disciplinary actions, and creating a positive work environment through open communication, even though Agility EOR takes care of the intricacies of Belgian employment law and compliance.

While Agility EOR takes care of the Belgian legal details, you can concentrate on leading your team and getting things done.

What taxes need to be paid in Belgium?

Contributions to Belgium’s social and tax systems are made by both employers and employees.

  • Employers: Employer social security contributions, pension and health insurance contributions.
  • Employees: Income tax and social insurance.
Are employee rights and benefits fully protected when using an Employer of Record in Belgium?

A Belgium of Record provides a standard employment contract and legal benefits to employees. Statutory benefits such as maternity leave, yearly leave, sick pay, and tax credits are all part of this. Keep in mind that everyone living in Belgium, not just employees, has access to the country’s public healthcare system.

What is employer of record?
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Belgium Employer of Record Benefits

When you choose Agility EOR to expand in Belgium, we guarantee an EOR Service tailored to the needs of your business.

Compliance

We are on top of regulatory changes in Belgium so you can relax.

Cost reduction

Allow our economies of scale to work in your favour.

High service levels

You and your employees have a dedicated account manager.

Fixed cost pricing

We will agree our professional fees up front based on your needs – no nasty surprises!

Consolidated invoicing & payments

Make one monthly payment to cover all your tax, social and wages costs from one to one thousand employees.

Fast delivery

You can have 'boots on the ground' within days on our infrastructure.

Reduced risk

All wage taxes are remitted in full to the Belgian authorities by professionals ensuring liabilities are met, giving you peace of mind.

Supply chain transparency

We only pay employees through local full employed solutions meaning Belgium payroll tax is paid on all funds.

Save time and money

Our expertise is at your disposal. The need for you to have internal HR, Payroll and admin staff is eliminated.