Belgium
VerifiedKey Figures
Income Tax Range
25%–50%
Tax year 2025
Employer Contribution Rate
25%
On gross salary
Employee SS Rate
13.07%
Deducted from gross
Minimum Wage
€2,070
Per month
Income Tax Brackets
Tax year 2025
| Bracket | Income Range | Rate |
|---|---|---|
| 25% Band | €0 — €15,820 | 25% |
| 40% Band | €15,820 — €27,900 | 40% |
| 45% Band | €27,900 — €48,350 | 45% |
| 50% Top Rate | €48,350 — and above | 50% |
Social Security Contributions
Employee and employer contribution rates
Employee Contributions
ONSS/RSZ — Employee (General)
Employer Contributions
ONSS/RSZ — Employer (General)
Employment Rules Summary
Key obligations for employers in Belgium
Minimum Wage
€2,070 per month
Annual Leave
20 days
Sick Leave
30 days
Notice Period
1 day
Probation Period
—
Maternity Leave
15 weeks
Paternity Leave
20 weeks
Overtime Rate
1.5× standard rate
Payroll Frequency
Monthly
13th Month Pay
Not required
Health Insurance Schemes
Employer obligations in Belgium
INAMI/RIZIV Public Health Insurance
PublicCompulsory health and disability insurance forming part of the overall ONSS/RSZ social security contribution. Employer rate approximately 3.8% and employee rate approximately 3.55% of gross salary. Covers medical care, hospitalisation, and disability benefits.
Employer
3.8%
Mandatory Complementary Health Insurance (Mutuelle)
Private — MandatorySince 2014, employers must offer complementary health insurance covering hospitalisation for all employees working at least half-time. Employer must contribute at least 50% of the premium. Minimum coverage defined by sector CLA or company agreement.
Employer
—
Official Sources
Government authorities for Belgium employment and tax
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Belgium - Estimates only
Minimum wage: €2,070 / hour
Estimates only - Not professional tax advice
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Tax Guide
Income, corporate, VAT rates
Payroll Guide
Payroll process and obligations
Employment Law
Contracts, notice, termination
Hiring Guide
How to hire in Belgium
HR Compliance
Working time, data protection
Leave & Benefits
Annual, sick, parental leave
Compliance Calendar
Filing deadlines and penalties
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Data Disclaimer
All data is sourced from official government publications and updated monthly. This is for reference only and does not constitute professional tax or legal advice. Always verify with a qualified local advisor.
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