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Practical information Belgium

 

Foreign workers:

What you need to know about employment in Belgium

Employers are expected to be fully aware of and apply human resources legislation and regulations. This is not always possible, especially when employees are stationed abroad. In that case, you must be able to count on a solid partner who has all the knowledge in-house. At Interfisc, we take care of your employees across the border, allowing you to fully focus on your core business.

Local employees in Belgium, with or without a registered place of business

In several countries, it is possible to offer your products or services through a local employee without the need to have your own registered office there for this purpose. This can, however, often be subject to certain restrictions as to the nature of your activities as a foreign company without a registered office in the country in question.

Please also note that, in principle, Belgian social security will apply to your employees residing in Belgium, whether they work exclusively or partially in that country. In addition, Belgian tax regulations will apply to the income they earn in Belgium and you will be obliged to observe Belgium employment law.

Payroll costs in Belgium

One of the first questions you could be confronted with before taking on an employee in Belgium, is the high level of payroll costs in the country.

In our factsheet Personnel in Belgium, available for downloading below, please find an overview of the employee benefits package that is customary in Belgium and the associated costs, calculated on an annual basis.

The cost overview gives an insight into the terms and conditions of employment that are customary in Belgium, based on which you can decide whether it is worth having an employee in Belgium. As soon as you make this decision, we will be happy to help you make a suitable offer for your employee, so you will be well prepared for negotiating with your employee.

Additional employer obligations in Belgium

In view of the complexity and, possibly, inadequate internal knowledge of Belgian legislation in your organisation, we recommend that you do not limit yourself to reviewing the financial side! Our fact sheets provide a detailed explanation of the sections that make up the cost overview. We also give an overall picture of the Belgian rules concerning:

  • Employment law
  • Social security
  • Taxes
  • Employee benefits
  • Health & well-being
Download our factsheet Personnel in Belgium, with information on regulations, payroll costs, employer insurance and payroll accounting in Belgium!

INFLATION IN BELGIUM

For the exact information regarding Belgian inflation please refer to the official site of the Belgian government, click here

MOST IMPORTANT RATES FOR BELGIUM ON JANUARY 1, 2021

Progressive rates personal income tax & taxation of non-residents

 

Taxable income in year 2021: Taxes:
0 to 13.440 Euro 25%
13.440 to 23.720 Euro 40%
23.720 to 41.060 Euro 45%
Above 41.060 Euro 50%
 

 

Rates corporate income tax: Tax:
Standard rate
– up to 100.000 Euro 20%
– as from 100.000 Euro 25%
 

 

Important VAT rates Tax:
Standard rate 21%
Certain works of construction regarding private properties 6%
Restaurant- & catering services 12%
Employee contribution: 13,07% on the salary (no maximum)
Employer contributions: between 31% and 40% of the salary (no maximum) and depends on the sector and number of employees working

NATIONAL HOLIDAYS IN BELGIUM

2021 2022
New Years Day 01-01-2021 (Friday) 01-01-2022 (Saturday)
Easter Day 04-04-2021 (Sunday) 17-04-2022 (Sunday)
Easter Monday 05-04-2021 (Monday) 18-04-2022 (Monday)
Labour Day 01-05-2021 (Saturday) 01-05-2022 (Sunday)
Ascension 13-05-2021 (Thursday) 26-05-2022 (Thursday)
Pentecost 23-05-2021 (Sunday) 05-06-2022 (Sunday)
Pentecost Monday 24-05-2021 (Monday) 06-06-2022 (Monday)
National holiday 21-07-2021 (Wednesday) 21-07-2022 (Thursday)
Assumption of Mary 15-08-2021 (Sunday) 15-08-2022 (Monday)
All Saints 01-11-2021 (Monday) 01-11-2022 (Tuesday)
Armistice Day 11-11-2021 (Thursday) 11-11-2022 (Friday)
Christmas Day 25-12-2021 (Saturday) 25-12-2022 (Sunday)

In Belgium, a day off in lieu is always granted (recuperation). The employee can choose when he wants to take this day off in lieu, or the employer may opt to set a specific day as a collective day off for its employees.

SCHOOL HOLIDAYS IN BELGIUM

2020-2021 2021-2022
Christmas 21-12-2020 t/m 03-01-2021 27-12-2021 t/m 09-01-2022
Spring 15-02-2021 t/m 21-02-2021 28-02-2022 t/m 06-03-2022
Easter 05-04-2021 t/m 18-04-2021 04-04-2022 t/m 18-04-2022
Ascencion 13-05-2021 t/m 14-05-2021 26-05-2022 t/m 27-05-2022
Summer 01-07-2021 t/m 31-08-2021 01-07-2022 t/m 31-08-2022
Autumn 01-11-2021 t/m 07-11-2021 31-10-2022 t/m 06-11-2022