How to hire in Belgium through an EOR
Everything you need to know about hiring employees in Belgium through an employer of record.
Currency
Euro (EUR)
Minimum wage
$15/month
Average salary
$76,109/year
Employer SSC
27.0%
Tax wedge
48.2%
Unemployment
6.1%
You've found a great candidate in Belgium - a developer, sales rep, or designer you want to bring on quickly. But without a local legal entity, you can't hire them directly as an employee. Your main options are setting up your own entity there, treating them as an independent contractor, or using an employer of record (EOR).
Here's how those three paths compare.
| Approach | Time to hire | Cost | Recommended for | Risk |
|---|---|---|---|---|
| Employer of record (EOR) | Days | $200-$800/month per employee on top of salary | Quick hires, testing the market, 1-20 employees | Low-EOR handles compliance |
| Own legal entity | 3-6 months | $20,000+ upfront, plus ongoing costs | 20+ employees, long-term commitment | High-complex setup, compliance errors |
| Independent contractor | Days | Lower short-term, no benefits | Short projects or freelancers | High-strict misclassification rules can reclassify as employee |
With an EOR, you handle the search, interviews, and hiring decision. Once you're ready to move forward, the EOR becomes the legal employer on paper. They draft a contract that meets Belgian law, including regional language requirements - Dutch, French, or German depending on where your employee is based.
The EOR runs payroll, withholds income tax at 14.1%, handles employee social contributions of 13.7%, and covers employer contributions of 27.0% per OECD 2025 data. They manage social security registrations with ONSS/RSZ, provide required benefits, and keep you in line with collective agreements. Your new hire can start within days, you direct their day-to-day work, and the EOR handles the compliance side. Budget for $200-$800 per month per employee on top of their salary, which averages $76,109 USD annually per OECD.
A lot of companies use an EOR for their first few hires in Belgium. It lets you test the market without committing to a $20,000+ entity setup or waiting months to get started. Once you're at 15-20 employees and confident the market works for you, setting up your own entity and transferring them over starts to make financial sense.
The rest of this guide covers what you and your EOR need to get right: contracts, payroll, taxes, benefits, and termination rules in Belgium.
Find and interview your candidate like you normally would.
The EOR drafts a compliant local contract and becomes the legal employer.
They handle salary, taxes, benefits, and social contributions each month.
Your hire reports to you. Day-to-day management stays with your team.
Find and interview your candidate like you normally would.
The EOR drafts a compliant local contract and becomes the legal employer.
They handle salary, taxes, benefits, and social contributions each month.
Your hire reports to you. Day-to-day management stays with your team.
Suggested EOR providers for Belgium
Based on our research, these are capable EOR providers for hiring in Belgium. We always recommend scheduling demos with a few providers to find the right fit for your team.
| Provider | EOR pricing | Rating | ||
|---|---|---|---|---|
| From $199/mo | 9.3/10 | Read review | Visit site | |
| From $400/mo | 9.1/10 | Read review | Visit site | |
| From $499/mo | 9.0/10 | Read review | Visit site | |
Want to see more options? Check our best employer of record in Belgium ranking with detailed reviews and pricing.
What types of employment contracts exist in Belgium?
Fixed-term contracts in Belgium must be in writing, or they automatically convert to indefinite contracts. This catches a lot of companies off guard, especially when hiring remotely.
Contract types
Open-ended contracts are the default in Belgium and the most common choice for ongoing roles. They don't need renewing and keep things straightforward for both sides.
| Type | Duration | Renewal rules | When you'd use it |
|---|---|---|---|
| Open-ended (indefinite) | Indefinite period | No renewal needed | Ongoing roles; most common for full-time hires |
| Fixed-term | Specific date or period | Up to 4 consecutive (each at least 3 months), total max 3 years; or justified by work nature (e.g., seasonal). Without break or excess, becomes indefinite | Short-term projects with clear end |
| Specific-assignment | Until work completes (no fixed duration) | No renewal; ends on task completion | One-off projects like a film role or harvest |
| Replacement | Up to 2 years | Can follow fixed-term if total under 3 years | Covering absent employee (e.g., maternity leave); must name who and why |
| Part-time | Indefinite or fixed | Follows base type rules | Fewer hours than full-time |
Stick with open-ended contracts unless you have a genuine temporary need. Chaining fixed-term contracts incorrectly can result in indefinite status and importantly higher termination costs.
What has to be in the contract
Not every contract needs to be written. Open-ended contracts can be verbal. But fixed-term, part-time, specific-assignment, and replacement contracts all need to be in writing.
Draft the contract in the official language of the work location: Dutch in Flanders, French in Wallonia, German in the German-speaking area, or French or Dutch in Brussels based on the employee's choice. You can add an English translation, but it's non-binding.
The contract should include the start date, place of work, job function, salary (at least the sector or guaranteed minimum), working hours, and an end date if it's fixed-term. Probation periods are rare in Belgium and must be explicitly stated if used, typically running 1 to 3 months.
Clauses covering non-compete obligations, training costs, or remote work arrangements also need to be in writing. Anything not addressed in the contract defaults to Belgian law or the relevant collective agreement.
Contractor vs employee
Belgium looks at how the work actually operates, not what the contract says. Courts assess subordination: does the worker follow your instructions, use your tools, work within your team structure, and receive fixed pay? If the answer is yes, they're likely an employee.
Misclassification is expensive. You could owe back social security contributions (around 35% on the employer side), taxes, paid leave, notice periods, and holiday pay. Fines run from €400 to €8,000 per violation, and criminal penalties are possible. Workers can also claim years of benefits retroactively, and courts tend to side with them.
Non-compete clauses are only enforceable after termination if the employee's salary exceeds €83,939 gross annually (or €41,969 for workers under 25 in 2024). You'll need to compensate the employee at 50% of salary, cap the restriction at 12 months, limit it to the geography where they worked, and show it protects a genuine business interest. Without those conditions, the clause is void.
IP assignment needs to be written into the contract. Employees own their inventions by default unless the contract says otherwise and includes fair compensation. For contractors, get explicit written assignment. For employees, ownership typically defaults to the employer when it's covered in the contract.
If you're unsure about classification, document the contractor's independence early: their own tools, multiple clients, and control over how they work. And if you want to avoid compliance risk altogether, using an EOR takes most of this off your plate.
How does payroll and compensation work in Belgium?
Belgium's minimum wage sits at 2,108 EUR per month (2025 OECD data), but that's just the floor. What you'll actually pay depends on which region you're hiring in, what sector applies, and whether a collective bargaining agreement (CBA) is in play. The real cost is higher than the wage itself once you factor in social contributions and taxes.
Minimum wage and sector rates
The national minimum of 2,108 EUR/month is a baseline, but most sectors have negotiated higher rates through CBAs. Those sectoral rates almost always override the national minimum, so you'll rarely end up paying someone at the legal floor. The average annual wage in Belgium is 76,109 USD (2025 OECD), which gives you a rough sense of what mid-career employees actually earn.
If you're hiring a non-EEA national who needs a work permit, salary thresholds vary by region and run importantly higher than minimum wage. In Brussels, highly skilled workers need a monthly gross salary of at least 3,703.44 EUR. In Wallonia, it's 53,220 EUR annually. In Flanders, it's 48,912 EUR annually. These are hard floors for permit approval, so factor them into your budget if you're bringing in international talent.
Belgium also imposed a wage freeze for 2025-2026, with the wage norm fixed at 0%. You can't increase average wages across your workforce beyond this limit. That said, salary indexation (automatic adjustments tied to inflation) and seniority-based increases are exempt. Violating the wage norm can result in fines between 250 EUR and 5,000 EUR per employee, up to a maximum of 100 employees.
Social contributions and taxes
Your payroll costs don't stop at the wage. Employer social contributions are 27.0% of gross salary (2025 OECD). So a 2,500 EUR monthly wage actually costs you 2,500 + (2,500 × 0.27) = 3,175 EUR. Employees also pay 13.7% in social contributions plus 14.1% income tax, which comes out of their gross salary.
The total tax wedge in Belgium is 48.2%, meaning nearly half of labor costs go to taxes and contributions rather than take-home pay. It's worth keeping that in mind when you're negotiating with candidates or planning headcount budgets.
Payroll frequency and 13th-month pay
Most Belgian companies pay monthly, on a fixed date, often the last day of the month or the 25th. Bi-weekly or weekly pay is uncommon and requires explicit agreement.
A 13th-month salary (sometimes called "double vacation pay") is standard practice in Belgium, though it's not always legally required. Many sectors include it in their CBAs, and employees generally expect it even where it isn't mandated. It's typically paid in December or split across the year. Budget for it as a normal cost of hiring here. Some companies also pay a 14th month, but that's less common and usually tied to profit-sharing or performance.
Working hours, overtime, and rest
The standard workweek in Belgium is 38 hours. Employees are entitled to at least 11 consecutive hours of rest per 24-hour period and one full day off per week, usually Sunday.
| Overtime type | Rate |
|---|---|
| Standard overtime (beyond 38 hours/week) | 125% of hourly wage (minimum) |
| Night work (10 PM to 6 AM) | 125% of hourly wage (minimum) |
| Weekend work (Saturday/Sunday) | 125% of hourly wage (minimum) |
| Public holiday work | 200% of hourly wage (minimum) |
These are statutory minimums. CBAs often set higher rates, especially for night and weekend work. Overtime can be compensated through additional pay or time off in lieu, depending on what's agreed with the employee.
Working hours are capped at 48 hours per week on average over a reference period, usually a year. That ceiling can be exceeded temporarily, but only if compensated with rest periods.
Bonuses and profit-sharing
Performance bonuses aren't legally required, but they're common in professional roles and often negotiated individually. Profit-sharing schemes exist in some sectors and larger companies, typically structured through collective agreements or company-level arrangements.
The 13th-month payment sometimes functions as a quasi-bonus, though it's usually guaranteed rather than performance-based. If you want to tie bonuses to performance, spell out the criteria upfront and document them clearly in the employment contract.
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What taxes and social contributions apply in Belgium?
Rates for a single earner at average wage with no children.
Employer contributions
Employee deductions
Tax wedge summary
Data from OECD (2025). Single earner at average wage, no children.
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Get free recommendationsWhat benefits and leave are employees entitled to in Belgium?
Belgium requires 10 paid public holidays on top of annual leave. That's already a high bar, but if you want to attract and keep good people, you'll need to go further.
Time off
Full-time employees get 20 days of paid annual leave on a five-day workweek, or 24 days on a six-day schedule. It accrues at two days per full month worked in the prior year, pro-rated for part-timers. Employees must take it within the calendar year, though under 2024 rules, illness-related carryover is allowed up to 24 months from year-end.
Public holidays add 10 paid days. If a holiday falls on a non-working day like Sunday, you owe a replacement rest day. Holidays that land during annual leave don't count against it.
| Date | Holiday name |
|---|---|
| January 1 | New Year's Day |
| Variable (March/April) | Easter Monday |
| May 1 | Labour Day |
| Ascension Day (variable) | Ascension Day |
| Variable (May/June) | Whit Monday |
| July 21 | Belgian National Day |
| August 15 | Assumption of Mary |
| November 1 | All Saints' Day |
| November 11 | Armistice of 1918 |
| December 25 | Christmas Day |
All leave types
Here's what the law requires. Depending on the leave type, pay comes from you, social security, or health funds. Job protection applies across the board unless noted.
| Leave type | Duration | Who pays |
|---|---|---|
| Annual leave | 20-24 days (5-6 day week) | Full pay (100%) |
| Sick leave | Indefinite, first month full pay by employer | Month 1: 100% employer; after: 60% via health fund |
| Maternity | 10 weeks (6 pre-birth if requested) | 100% via health fund |
| Paternity | 15 consecutive days within 4 months of birth | 100% via health fund |
| Parental | 4 months full-time or 8 part-time per parent (up to child's age 12) | Amount varies: ~82% first 4 months, lower after (health fund) |
| Adoption | 6 weeks per parent (+3 initial days) | 3 days: 100% employer; rest: health fund at usual earnings |
| Bereavement | 2-3 days (close family) | Paid by employer |
| Marriage | 10 days | Paid by employer |
Mandatory benefits
You're required to withhold and pay social security contributions: 25% employer share, 13.07% employee on gross salary (2024 rates). This covers full medical coverage through mutual health funds and a state pension that builds over an employee's career.
A private pension isn't required, but many employers add one. A few other mandates are worth knowing: meal vouchers (you contribute ~1.09 EUR per working day, with no extra cost to the employee), eco-vouchers (up to 250 EUR/year, tax-free), and public transport reimbursement, which is often 100% of a season ticket under sector agreements.
What people actually expect
The legal floor is high, but offering just the minimum won't help you compete for good candidates. Most employees expect 25-30 annual leave days in total, including extras from collective agreements. Private health insurance is common too, topping up state coverage for faster specialist access and dental.
Remote work stipends of 20-50 EUR/month for internet and home office costs are increasingly standard. Company cars or mobility budgets are the norm in most sectors. Meal vouchers and eco-cheques aren't optional in practice; candidates notice when they're missing.
Flexible hours, additional parental leave, and mental health days are now fairly expected. If you're hiring for senior or technical roles, factor in 13th-month pay (paid twice yearly) and performance bonuses. Packages that only meet legal minimums tend to raise questions. Aiming around 20% above the legal baseline puts you in a much stronger position.
What are the termination and compliance rules in Belgium?
Belgium is employee-friendly when it comes to termination, but probably not in the way you'd expect. You can let someone go without cause, without going to court, and without proving misconduct. The catch: it's expensive, and the longer someone's been with you, the more it costs. Get the process wrong or fail to justify the decision, and you'll owe extra compensation on top of the notice period payout.
Firing someone: what's actually allowed
There's no legal requirement to have "just cause" to terminate an employee in Belgium. You don't need to prove poor performance, misconduct, or business necessity. You can dismiss someone for personal reasons, economic reasons, or no stated reason at all. No court approval, no formal hearing.
But here's where it gets more complicated: if an employee has more than 6 months of seniority and formally requests written justification for their dismissal, you must provide it. Your explanation needs to show that the termination was based on either the employee's conduct or performance, or on legitimate business needs, and that a reasonable employer would have made the same call in similar circumstances. If your justification doesn't hold up, the dismissal can be classified as "clearly unreasonable," and you'll owe additional compensation of 3 to 17 weeks of salary on top of the notice period payout.
Certain employees are protected categories (union representatives, pregnant workers, workers on parental leave), but even then, non-compliance means a financial penalty, not a block on dismissal. There's no reinstatement right in Belgium. The sanction is always money.
Notice periods: the real cost of termination
This is where Belgium's employee protections really show up. Notice periods scale with seniority and can run into months or years. For contracts signed before April 1, 2026, there's technically no cap. For new hires from April 1, 2026 onward, the maximum notice period is capped at 52 weeks once an employee reaches 17 years of seniority.
You have two options: observe the notice period (the employee keeps working and getting paid), or terminate immediately and pay compensation in lieu of notice (the employee gets paid for the notice period they didn't work).
| Employee tenure | Notice period (employer terminates) | Notice period (employee resigns) |
|---|---|---|
| Less than 3 months | No notice required | No notice required |
| 3 months to 2 years | 4 weeks | 4 weeks |
| 2 to 5 years | 8 weeks | 8 weeks |
| 5 to 10 years | 12 weeks | 8 weeks |
| 10 to 15 years | 16 weeks | 8 weeks |
| 15+ years | 20+ weeks (scales with seniority; capped at 52 weeks for contracts from April 1, 2026) | 8 weeks |
Notice periods are asymmetrical. Employees always give 8 weeks' notice when they resign (after the first 3 months), but employers give much longer notice for tenured staff. If an employee resigns and wants to leave early, they can pay you compensation for the unworked portion of their notice period, but in practice this rarely happens.
Severance and compensation in lieu of notice
When you terminate immediately rather than observing the notice period, you must pay compensation in lieu of notice. This isn't a one-time severance package. It's calculated as the full remuneration the employee would have earned during the applicable notice period, including base salary, bonuses, benefits, and any other recurring contractual pay.
There's no separate "severance" formula in Belgium in the traditional sense. The cost of termination is the cost of the notice period you're buying out. For a 10-year employee with a 12-week notice period earning €3,000 per month, you're looking at roughly €9,000 in compensation in lieu of notice, plus any additional compensation if the dismissal is deemed unreasonable.
If you terminate for medical reasons after 6 months of uninterrupted sick leave (recently reduced from 9 months), the process is simplified and you don't owe the full notice period. You still owe compensation based on what the law specifies for that scenario.
Work permits and visas for foreign hires
Belgium doesn't have a dedicated digital nomad visa. Foreign nationals need either a work permit or a residence permit tied to employment.
If you're hiring through an EOR, the EOR becomes the legal employer and handles work permit sponsorship on your behalf. This is the standard approach for hiring non-EU nationals. The EOR will manage the application, which typically takes 4 to 8 weeks depending on the employee's nationality and the specific permit category.
EU/EEA citizens don't need a work permit as they have freedom of movement. Non-EU nationals need either a work permit (for skilled workers, intra-company transfers, or shortage occupations) or a residence permit for self-employed or business purposes. Belgium uses a points-based system for some categories, factoring in education, language skills, and salary level.
An EOR can sponsor work permits, but eligibility depends on the employee's role, salary, and qualifications. Your EOR will advise on which permit category applies and handle the paperwork with Belgian immigration authorities.
Recent changes and what's coming
As of January 1, 2026, Belgium tightened sick leave and reintegration rules. Employees can now be absent without a medical certificate only twice per calendar year, down from three times. More importantly, employers with 20+ employees must launch a formal reintegration procedure within 6 months if an employee has been on sick leave for 8 weeks and has work potential. Non-compliance carries significant financial penalties.
A draft law deposited in February 2026 will further reshape termination law if it passes. Beyond the notice period cap for new hires, it includes changes to night work rules and part-time work minimums. Less directly relevant to termination, but worth tracking.
Belgium also introduced a "right to rebound" starting March 2026, which reduces unemployment sanctions for workers with long careers who resign. This doesn't affect your hiring directly, but it reflects Belgium's broader push toward encouraging career mobility.
Data protection is governed by GDPR and Belgium's implementing legislation. You'll need to be careful about what employee data you collect, store, and share with your EOR. Collective bargaining agreements are common in Belgium and may apply to your hire depending on the industry and company size. Your EOR will flag this during onboarding.
Common questions about hiring in Belgium
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