Belgium Hiring at a Glance

Belgium is a high-income EU market and a common base for regional HQ, EU operations, advanced manufacturing, life sciences, logistics, and professional services—especially in Brussels, Antwerp, Ghent, and Leuven. The upside is deep, multilingual talent (Dutch/French/English in many roles) and excellent EU market access. The tradeoff is that Belgian employment is highly regulated, strongly shaped by sector-level collective bargaining (Joint Committees), and payroll is one of the most heavily burdened in Europe.

Working time rules are strict: the general standard is an average 38-hour workweek with a general 8-hour/day limit (with sector exceptions), and there are restrictions around night work windows.  Full-time employees generally receive 4 weeks of annual leave (commonly 20 days on a 5-day week), with entitlement typically linked to work performed in the prior “holiday reference year.”

Where Belgium catches foreign employers is not “whether you can hire,” but whether you can run payroll compliantly: you must handle employee declarations (DIMONA), quarterly wage reporting (DmfA), employer/employee social security, and monthly/periodic withholding tax remittances—plus sectoral rules on pay scales, bonuses, and indexation.

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Key Characteristics of Belgium’s Talent Market

• Multilingual, EU-facing talent: Many roles (especially in Brussels) operate across Dutch/French/English, making Belgium strong for EU ops, customer success, compliance, and shared services.
• Sector-driven employment rules: Pay scales, working time arrangements, premiums, and common bonuses are often driven by Joint Committee collective agreements—not just the individual contract.
• High statutory labor cost: Employee social security is commonly 13.07% of gross; employer social security commonly varies around ~27% (often described as ~25% basic + other employer contributions).
• Holiday pay is a real payroll event: Belgium has “holiday pay” mechanics, including double holiday pay for many employees (commonly around 92% of a month’s gross salary for white-collar workers).
• Year-end bonuses are common but not universal by law: “13th month” / end-of-year bonus is frequently required by sector or company rules, not automatically by national law.

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Most In-Demand Skills in 2026

Belgium’s demand remains strongest in regulated and high-value sectors:

• Software & Cloud Engineering: Backend, cloud platforms, DevOps/SRE, platform reliability (especially for EU-facing SaaS and enterprise).
• Data, AI & Security: Data engineering/analytics, governance, privacy-by-design, and cybersecurity roles aligned with EU compliance expectations.
• Life Sciences & Quality: Regulatory affairs, QA/QC, validation, and supply-chain compliance (notably in pharma/medtech clusters).
• EU Ops & Compliance: Finance ops, payroll/HR ops, procurement, legal ops—multilingual profiles valued.
• Customer Success & Support: Multilingual support, technical account management, and enterprise onboarding across EU customers.

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Top Universities Supplying Talent

• KU Leuven – Leuven – top research university with strong engineering, sciences, and applied research.
• Ghent University – Ghent – strong in engineering, sciences, and biotech.
• Université catholique de Louvain (UCLouvain) – Louvain-la-Neuve – strong in business, economics, and STEM fields.
• Université libre de Bruxelles (ULB) / Vrije Universiteit Brussel (VUB) – Brussels – strong for international, policy-adjacent, and technical talent.

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Salary Benchmarks for Roles in Belgium

• Software Engineer: €45,000 – €75,000
• Data Analyst/Scientist: €45,000 – €80,000
• Product Manager: €60,000 – €95,000 (market-typical range; can run higher in Brussels/enterprise)
• Finance Manager (mid-size company): €75,000 – €120,000
• Customer Support (non-manager): €30,000 – €55,000

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Employer of Record vs Legal Entity Setup in Belgium

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To legally hire employees in Belgium, a company must

• Register the business and obtain an enterprise number: Register with the Crossroads Bank for Enterprises (CBE/KBO) to obtain the company number used across Belgian administration.
• Set up payroll and employer registrations: In practice this includes being able to report employment to Belgian social security and handle payroll tax withholding correctly (often via a Belgian payroll provider due to complexity).
• Register and declare employees properly (DIMONA): Belgium requires an immediate declaration (Dimona) for hiring/termination, submitted electronically to social security.
• Submit quarterly wage and work reporting (DmfA): Employers must file quarterly DmfA declarations covering pay and work time data used to calculate social security contributions.
• Withhold and remit professional withholding tax: Employers must withhold wage tax (précompte professionnel / bedrijfsvoorheffing) and file/remit it to the tax authority.
• Follow sector collective agreements: Joint Committee rules frequently dictate minimum pay scales, premiums, and common bonus structures—this is where many foreign employers get surprised.
• Alternatively, use an Employer of Record (EOR): The EOR becomes the legal employer in Belgium and runs Dimona/DmfA, social security, withholding tax, and sector-aligned payroll operations on your behalf.

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Cost of Entity Setup in Belgium

Entity formation in Belgium is typically less about “a large government fee” and more about professional execution (notary/legal), bank/account setup, and ongoing payroll administration.

Legal/notary + formation support: ~€2,000 – €6,000+ (depends heavily on entity type and complexity).

Ongoing accounting + compliance: ~€2,000 – €10,000+/year depending on volume, VAT, filings, and complexity.

Payroll administration (the real ongoing cost driver): Belgian payroll requires sustained compliance (Dimona + DmfA + withholding tax + sector rules).

For small teams or market testing, many companies choose an EOR to avoid building this payroll and labor compliance stack from day one.

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What Hiring Through an EOR Means in Belgium

An Employer of Record (EOR) in Belgium becomes the legal employer registered with the National Social Security Office (ONSS/RSZ), Belgian tax authorities, and the Federal Public Service Employment (SPF/FOD WASO), while the employee works exclusively for your company. You manage day-to-day operations and performance, but the EOR assumes all statutory employer obligations under Belgian labour law.

Employment in Belgium is governed primarily by:

• Employment Contracts Act (3 July 1978)
• Belgian Social Security Code
• Income Tax Code
• Collective Labour Agreements (CLA/CAO)
• EU Working Time Directive
• Joint Committees (Commissions Paritaires / Paritaire Comités)

Foreign companies cannot legally employ workers in Belgium without:

• A registered Belgian entity or branch
• ONSS/RSZ employer registration
• Belgian payroll setup
• Compliance with sector-specific collective agreements

An EOR provides this full employer infrastructure without requiring you to establish a Belgian company.

An EOR in Belgium handles:

• Belgian-compliant employment contracts
• Payroll processing in EUR
• Income tax withholding (Précompte Professionnel)
• ONSS/RSZ social security contributions
• Mandatory holiday pay (single & double)
• End-of-year bonuses (if applicable under sectoral agreements)
• Leave and working time compliance
• Termination and notice calculations
• Immigration and EU mobility support

This model is ideal for companies that want to hire in Belgium without navigating high employer social contributions, complex collective agreements, and strict dismissal rules.

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Risk Involved in Both Models

Belgium has one of the most regulated and employee-protective labour systems in Europe.

Key characteristics:

• High employer social security contributions (~25%+)
• Strong union influence via Joint Committees
• Mandatory holiday pay system
• Strict notice period rules
• Extensive employee benefits

Compliance failures can result in:

• ONSS audits and penalties
• Tax fines
• Labour court compensation awards
• Reputational and regulatory risk

In Belgium, the largest employer risks involve incorrect notice period calculations, failure to comply with sectoral agreements, and underpayment of holiday or social security contributions.

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EOR Vs. Entity: When to use What?

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Why an EOR Is the Most Efficient Way to Hire in Belgium

Belgium is a strategic EU hub for pharmaceuticals, fintech, EU institutions, logistics, and tech scaleups. However, hiring is governed by high social costs, sector-specific joint committees, and strict termination laws.

An EOR is not simply a payroll processor. It is the legal employer recognized by ONSS and Belgian labour authorities, responsible for:

• Employment contract compliance
• Social security administration
• Payroll tax reporting
• Holiday pay and bonus compliance
• Notice and termination management

This allows foreign companies to operate in Belgium without directly assuming employer risk under Belgian labour law.

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#1. EOR Manages ONSS/RSZ Social Security Contributions

Belgian employers must pay substantial social security contributions.

Employer contributions average 25% of gross salary, while employees contribute around 13%.

Social security covers:

• Pension
• Healthcare
• Unemployment insurance
• Disability benefits
• Family allowances

Failure to comply can result in:

• ONSS audits
• Retroactive contribution assessments
• Financial penalties

An EOR ensures precise calculation and quarterly filings.

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#2. EOR Handles Mandatory Holiday Pay System

Belgium requires:

• Single holiday pay (regular salary during leave)
• Double holiday pay (additional allowance typically equal to 92% of monthly salary)

Holiday pay is complex and often miscalculated by foreign employers.

An EOR ensures:

• Accurate accrual
• Proper payroll timing
• Compliance with blue-collar vs white-collar distinctions

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#3. EOR Ensures Collective Agreement (Joint Committee) Compliance

Each Belgian employer falls under a Joint Committee (Paritaire Comité / Commission Paritaire) which determines:

• Minimum salaries
• End-of-year bonuses
• Working hours
• Overtime premiums

Misclassification into the wrong Joint Committee can result in:

• Back pay obligations
• Penalties

An EOR determines correct sector classification and ensures compliance.

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#4. EOR Controls Termination and Notice Risk

Belgium has structured statutory notice periods based on seniority.

Improper dismissal can result in:

• Payment of full notice period compensation
• Additional indemnities
• Litigation before Labour Courts

An EOR manages:

• Notice calculations
• Settlement agreements
• Compliance with dismissal protections

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EOR vs. PEO in Belgium: How to Decide the Right Hiring Model?

A traditional PEO model is not sufficient in Belgium unless the client has a registered Belgian entity.

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For companies without a Belgian entity, EOR is the compliant solution.

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Payroll, Taxes, and Monthly Compliance in Belgium

Belgian payroll is compliance-heavy because it combines (1) high social security, (2) progressive wage tax withholding, and (3) structured holiday pay mechanics.

Social security (typical baseline):

• Employee social security is commonly 13.07% of gross compensation.
• Employer social security commonly varies around ~27%, with frameworks that may include a basic component plus other employer contributions.

Wage tax withholding:
Employers must withhold professional withholding tax on wages and file/remit it (Belgian FPS Finance treats it as a withholding tax payable by employers on wages paid/allocated).

Mandatory reporting cadence:

• DIMONA: immediate start/end notifications
• DmfA: quarterly wage/work reporting used to compute social security contributions

The practical impact: total employer cost commonly lands 25–30%+ above gross salary before you even account for benefits in kind, sector premiums, and bonus/holiday pay events.

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Salary Structure: Where Most Compliance Issues Begin

Most compliance failures in Belgium don’t come from base salary—they come from structuring compensation without respecting Belgian payroll logic and sector norms.

The biggest recurring pitfalls:

1) Holiday pay mechanics are missed or budgeted incorrectly:
Belgium commonly involves additional holiday pay (including double holiday pay for many employees, often referenced at ~92% of a month’s gross for white-collar workers).

2) 13th month assumptions are handled wrong:
Many employers assume it is universally mandatory; in reality it is often sector/CLA or company-policy driven, and eligibility/proration rules matter.

3) Benefits in kind and “net allowances” are mishandled:
Company cars/mobility budgets, meal vouchers, eco vouchers, and net expense allowances can trigger tax/social treatment issues if not structured per Belgian rules (especially under audit).

4) Sector pay scales and indexation surprises:
Sector rules can override internal salary bands. Wage indexation is also a recurring cost and payroll ops event that must be executed correctly.

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What Monthly Payroll Operations in Belgium Actually Involve

Each payroll cycle in Belgium typically requires the employer (or EOR/payroll provider) to:

• Collect salary inputs (base, variable pay, benefits in kind, absences, time rules aligned to sector norms).
• Run gross-to-net with employee social security (commonly 13.07%) and apply correct tax codes for wage withholding.
• Submit DIMONA events for hires/terminations and maintain compliant employee records.
• Prepare and remit wage withholding tax filings to the Belgian tax authority (professional withholding tax).
• Produce compliant payslips and maintain payroll audit trail.
• Submit quarterly DmfA declarations covering wage/work time data used to calculate social security contributions.

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Step-by-Step Onboarding Process With an EOR in Belgium

Hiring in Belgium involves tax registration, social security enrollment, and strict sector classification.

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1. Verify EOR ONSS Registration

Confirm the EOR is registered with:

• ONSS/RSZ
• Belgian Tax Authorities
• Federal Public Service Employment

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2. Determine Joint Committee Classification

Correct sector classification determines:

• Salary minimums
• Bonuses
• Work conditions

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3. Draft Belgian-Compliant Employment Contract

Must include:

• Job function
• Salary and benefits
• Work schedule
• Notice conditions
• Language compliance (Dutch/French/German as required)

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4. Register Employee With ONSS

Registration must occur before employment begins.

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5. Calculate Total Employment Cost

Includes:

• Employer social contributions
• Holiday pay
• End-of-year bonus
• Meal vouchers (if applicable)

6. Establish Payroll and Leave Tracking

EOR sets up:

• Monthly payroll
• Holiday pay tracking
• Bonus compliance

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7. Immigration Compliance (If Applicable)

For non-EU employees, EOR manages:

• Work permits
• Professional cards
• Residence permits

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8. Execute First Payroll

Includes:

• Salary payment
• Social security contributions
• Income tax withholding

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9. Ongoing Compliance Management

EOR oversees:

• Quarterly ONSS filings
• Annual tax reporting
• Labour inspections

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10. Termination and Settlement Handling

EOR manages:

• Notice period compliance
• Severance calculations
• Settlement agreements
• Labour court representation

Most employer disputes in Belgium arise from notice miscalculations and collective agreement non-compliance.

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Build Your Belgium Team with Bolto EOR

Hiring in Belgium requires careful management of high statutory costs, sectoral collective agreements, and strict notice rules.

Bolto’s Employer of Record model absorbs:

• Employment Contracts Act complexity
• ONSS compliance risk
• Holiday pay and bonus obligations
• Termination and litigation exposure

This allows you to expand into Belgium without establishing a local entity.

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Full Legal Employer Coverage in Belgium

Bolto becomes the legal employer before:

• ONSS/RSZ
• Belgian Tax Authorities
• Federal Public Service Employment
• Belgian Labour Courts

Bolto manages:

• Contracts and compliance
• Payroll and statutory filings
• Joint Committee adherence
• Holiday pay administration
• Termination execution

You manage employee performance. Bolto manages legal risk.

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Built for EU Expansion

With Bolto EOR:

• Hire without Belgian incorporation
• Avoid complex sector registration
• Skip payroll infrastructure setup
• Exit without liquidation procedures

Transparent Cost Structure

Bolto provides:

• Clear statutory breakdowns
• Social contribution visibility
• Predictable EOR fees

No hidden liabilities.
No unexpected compliance penalties.

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End-to-End Employee Lifecycle Management

Bolto manages:

• Contract drafting
• Payroll and tax reporting
• ONSS compliance
• Leave and bonus administration
• Termination handling

You never interact directly with Belgian labour authorities.

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Designed for Risk-Controlled Expansion in Belgium

Belgium enforces strict penalties for:

• Social security underpayment
• Collective agreement violations
• Improper termination

Bolto enables hiring in Belgium without inheriting employer liability risks.