GLOBAL EMPLOYER OF RECORD IN 190+ countries
Employer of Record in Belgium
Hire the local or international talent you need in Belgium without adding another entity to your corporate structure. Acumen acts as your Employer of Record, so you can fill important roles, support cross-border growth and decide on incorporation separately from the hiring decision.
GLOBAL EMPLOYER OF RECORD
Global coverage
Acumen International delivers global employment solutions across 190+ countries.
Strategic markets
Hiring and compliance support across North America, Europe, and Asia-Pacific.
Established jurisdictions
Lawful employment and payroll in regulated, compliance-intensive countries.
Growth economies
Expanding into new regions? Hiring support across fast-moving economies.
Risky and remote locations
Compliant employment solutions in jurisdictions with limited infrastructure.
How an Employer of Record works in Belgium
With an Employer of Record, Acumen International is the legal employer of the people who work for your business in Belgium. Acumen concludes the employment contract, applies the joint committee that governs the role, registers the employee with the National Social Security Office, runs payroll and carries the employer’s obligations under Belgian law. Your business decides who to hire and directs the work.
Belgium regulates both sides of that arrangement closely. Pay and conditions follow sector agreements negotiated in joint committees, salaries are indexed automatically, and the law sets out when and how an employee may work under another business’s direction.
Employment, self-employment or a flexible contract
| Model | How Belgian law views it | Where it falls short |
|---|---|---|
| Employment contract | Work under the authority of an employer, with social security, joint committee pay and dismissal rules | Requires a Belgian employer registration, which Acumen International provides |
| Self-employed contractor (indépendant) | Independent work without an employer’s authority, judged on how the relationship operates in practice | A contractor who works under your direction can be reclassified as an employee, with social security due for past periods |
| Student work | Up to 650 hours a year with reduced contributions | Only for enrolled students and limited hours |
| Flexi-job | A complementary job in eligible sectors for people who already work at least four-fifths elsewhere | Restricted to specific sectors and profiles |
When an Employer of Record fits Belgium
The first case is market entry. A Belgian private limited company (SRL or BV) no longer has a minimum capital, but it still needs a notarial deed, a financial plan, a director, an enterprise number and employer registration before anyone is paid. An Employer of Record lets the first people start while those decisions are still open.
The second is the candidate. Experienced Belgian professionals expect the full package that comes with employment under their joint committee, including the indexed salary, double holiday pay and, in most sectors, a 13th month. An offer through Acumen International gives them that package from the first day.
The third is control of risk. Belgium reclassifies working relationships on their substance, so specialists who work inside your team belong on a Belgian employment contract, and Acumen provides one.
Temporary agency work in Belgium: the legal basis and its limits
Belgian law allows an employer to place its employees under a client’s direction through temporary agency work, regulated by the Act of 24 July 1987. It sets these limits:
- The employer must be a temporary work agency approved by the region where it operates: Flanders, Wallonia or Brussels-Capital.
- An assignment needs one of the reasons the law recognises: replacing a permanent employee, a temporary increase in work, exceptional work, insertion with a view to permanent employment, artistic work or a regional employment pathway.
- The assigned employee is paid at least what your business would pay its own employee in the same role.
- Your business is responsible for the employee’s working conditions, health and safety while they work for you.
- Assigned employees cannot be used in a business affected by a strike or lock-out.
- Placing employees under a client’s direction outside these rules is not permitted, and in that case Belgian law treats the client as the employer.
- Work authorisation for non-EU nationals follows regional rules, and agency employment of workers who need a single permit is restricted.
Because the reason for each assignment shapes how long it can run, Acumen International agrees the structure of every Belgian role with you before the offer is made.
Joint committees, indexation and the Belgian pay package
The national guaranteed minimum wage is EUR 2,154.11 a month for full-time work from 1 January 2026, but most salaries are governed by the joint committee that covers the employer’s sector and the role. Each committee sets its own minimum scales, bonuses and indexation timetable, so assigning the right committee is the first decision in every Belgian offer.
Automatic indexation and the 2026 cap
Belgian salaries rise automatically with the cost of living, on the dates set by each joint committee. From 1 June 2026, indexation is temporarily capped for employees earning more than EUR 4,000 gross a month: the first 2% of indexation applies only to the first EUR 4,000 of salary, and the employer pays half of the resulting saving to the social security office as a special contribution. Budgets for Belgian teams need to reflect both the indexation dates and the cap.
What a Belgian salary includes
A Belgian pay package normally adds two elements to the monthly salary. Holiday pay comes in two forms: salary continues during leave, and white-collar employees also receive double holiday pay of 92% of a month’s salary, usually in May or June. Most joint committees add an end-of-year bonus, commonly one month’s pay. Offers are therefore compared on annual gross figures that include both.
Belgian employment contracts and working time
| Rule | What it means for you |
|---|---|
| There is no probation period for ordinary employment contracts | Short notice periods in the first months take the place of a trial period |
| Successive fixed-term contracts are limited, for example to four contracts of at least three months within two years | Repeated fixed terms outside these limits turn into open-ended employment |
| Normal working time is 8 hours a day and 38 hours a week on average | The weekly hours set the base for overtime and for part-time pro rata |
| Overtime is paid at a premium of at least 50%, rising to 100% on Sundays and public holidays | Peak periods have a predictable cost and need to be recorded |
| Structural telework is agreed in writing, and the employer covers its costs | A home-office allowance can be paid tax-free within the government’s limits |
| A non-compete clause is valid only above an indexed salary threshold, for up to 12 months, with compensation | Restrictive covenants work only for well-paid roles and must be budgeted |
Notice, dismissal and exit costs in Belgium
For contracts that began after 1 January 2014, notice depends only on length of service, and the same scale applies to blue- and white-collar employees. The employer can give notice to be worked or pay an indemnity equal to the notice period.
| Length of service | Employer’s notice |
|---|---|
| Less than 3 months | 1 week |
| 6 to 9 months | 6 weeks |
| 12 to 15 months | 8 weeks |
| 2 to 3 years | 12 weeks |
| 5 to 6 years | 18 weeks |
| 10 to 11 years | 33 weeks |
| 20 to 21 years | 62 weeks |
Notice continues to grow by three weeks for each further year of service. Where notice reaches 30 weeks or more, four weeks of it are used for outplacement and employability support.
Reasons and protection
An employer does not need to state a reason when giving notice, but the employee can ask for the reasons in writing. A dismissal that a reasonable employer would not have made can lead to compensation of 3 to 17 weeks’ pay. Pregnant employees, employees on parental or other family leave and employee representatives are protected against dismissal.
Belgian employment risks and how Acumen International covers them
| Risk | Where it arises | How Acumen International covers it |
|---|---|---|
| Worker misclassification | A self-employed contractor who works under your authority can be reclassified as an employee, with social security contributions due for past periods | Your Belgian team is employed by Acumen International under the joint committee for their role |
| IP ownership | Economic rights in software written in the job pass to the employer, but rights in other creative work must be transferred expressly in writing, and transfers are read narrowly | Contracts transfer the rights expressly and pass them onward to your business |
| Client liability for pay and contributions | Where employees are placed under a client’s direction outside the temporary agency rules, the client is treated as the employer and shares liability for pay and social security | Each assignment is structured within the temporary agency rules before the hire |
| Equal pay for assigned staff | Assigned employees must earn at least what your business would pay its own employee in the same role | Pay is set against your Belgian pay structure and joint committee scales |
| Permanent establishment | A Belgian employee who habitually concludes contracts for your company can create a taxable presence | Signing authority stays with your company and is reflected in the role profile |
| Exit cost | Notice grows by about three weeks a year of service, with outplacement from 30 weeks and compensation for manifestly unreasonable dismissal | Exit costs are modelled in the proposal for each length of service |
| Sponsor obligations | A single permit is granted to a specific employer based in Belgium, and its conditions apply for as long as it runs | Acumen International checks the regional route before the offer and carries the employer’s duties once the permit is granted |
| Pay transparency | Employers with 50 or more employees already report on gender pay gaps, and the EU Pay Transparency Directive adds new duties | Pay structures and job advertisements prepared for both |
Hiring non-EU nationals in Belgium
A non-EU national who will work in Belgium for more than 90 days needs a single permit, which combines the right to work and the right to stay. The application must be made by an employer based in Belgium through a single federal counter. The competent region decides on the work authorisation, the Immigration Office decides on residence, and the two authorities have four months to decide once the file is complete. Flanders, Wallonia and Brussels each set their own conditions, including the salary levels for highly qualified workers and the EU Blue Card.
What Acumen International contributes
Because the application has to come from an employer in Belgium, a business with no Belgian registration cannot file it. Acumen International can be that employer where the role and the region allow it. Agency employment of workers who need a single permit is restricted, so Acumen checks the regional rules and the structure of the role before the candidate resigns from their current job. Once a permit is granted, Acumen carries the employer’s duties attached to it and plans renewals ahead of expiry.
Employer cost and income tax in Belgium
Belgian employers pay social security contributions of roughly 25% to 27% of gross salary, depending on the sector and any reductions that apply, with no upper earnings limit. Employees contribute 13.07%. Several reductions lower the employer’s rate, including for first hires and for certain groups of workers.
A EUR 5,000 monthly salary
At a 25% employer rate, a gross monthly salary of EUR 5,000 costs about EUR 6,250 a month. The annual cost is higher than twelve times that figure, because the double holiday pay and, in most joint committees, an end-of-year bonus add close to two further months of salary.
Income tax for 2026
| Taxable income in 2026 | Rate |
|---|---|
| Up to EUR 16,720 | 25% |
| EUR 16,720 to 29,510 | 40% |
| EUR 29,510 to 51,070 | 45% |
| Above EUR 51,070 | 50% |
The first EUR 11,180 of income is tax-free, and municipalities add a surcharge on top of the federal tax. Tax is withheld from each salary payment, and the employer reports it monthly.
The Global Payroll Calculator brings the 13.92-month Belgian salary year into a single annual cost, so you can compare an offer before it is made.
Sectors employing through an Employer of Record in Belgium
- Pharmaceutical and biotech companies run research, vaccine and production sites in Flanders and Wallonia, and their partners employ regulatory, quality and clinical specialists nearby.
- The chemical industry around the port of Antwerp-Bruges draws engineers, safety specialists and commercial staff from supplier and customer companies.
- Brussels hosts the EU institutions, so trade associations, consultancies and companies employ public affairs, policy and regulatory staff there.
- Semiconductor and nanotechnology research in Leuven attracts engineers placed by partner companies.
- Logistics and distribution networks across Flanders and Wallonia employ supply chain, customs and operations managers.
The first Belgian employees in these sectors are typically needed near a site, an institution or a port well before a Belgian company is set up.
Belgian hiring cases and how they are handled
| Case | What Belgian rules add | How it is handled |
|---|---|---|
| A senior hire expects a company car | The employer pays a monthly CO2 solidarity contribution, the employee is taxed on a benefit in kind, and tax deductibility now favours zero-emission cars | Car policy and its full cost are agreed with you before the offer |
| A candidate prefers flexibility to a car | Employees entitled to a company car can take a mobility budget instead, spent on sustainable transport, housing near work or cash | The mobility budget is offered where the role qualifies and run through payroll |
| An employee asks for a four-day full-time week | Employees can request to work their full-time hours over four days, and a refusal must be justified in writing | The request is assessed with you and the schedule agreed in writing |
| A role started to cover a temporary increase in work becomes a permanent need | The legal reason for the assignment no longer applies once the need is permanent | The role is restructured with you in good time, including a move to your own Belgian employer registration |
Benefits and payroll administration in Belgium
Belgian packages rely on benefits that carry lower tax and social security costs than salary. Meal vouchers and eco-vouchers are close to standard, group insurance builds a supplementary pension, and hospitalisation insurance is common for professional roles. Net expense allowances, including a home-office allowance, can be paid without tax within government limits.
Payroll deadlines
| Deadline | What happens |
|---|---|
| Before the first working day | The employee is declared to the National Social Security Office through Dimona |
| By the 4th working day after the pay period | Salary is paid |
| Monthly | Provisional social security contributions and withheld income tax are paid |
| Every quarter | The DmfA declaration of pay and working time is filed |
| By the end of February | Each employee receives the annual tax form 281.10 |
Annual leave, sickness and family leave in Belgium
| Leave | Entitlement | Paid by |
|---|---|---|
| Annual leave | 20 days for a five-day week, earned on work in the previous year, with supplementary leave for new starters | Employer, plus double holiday pay for white-collar employees |
| Public holidays | 10 a year | Employer |
| Sick leave | Guaranteed salary for the first month of incapacity | Employer, then sickness benefits from the health insurance fund |
| Maternity leave | 15 weeks | Health insurance fund |
| Birth leave for the other parent | 20 days, to be taken within four months of the birth | Employer for the first 3 days, then the health insurance fund |
| Parental leave | 4 months per parent for each child, which can be taken part-time | Allowance from the National Employment Office |
| Short leave for family events | Paid days off for events such as a wedding or a bereavement | Employer |
Sources
- Tax rates
- Single permit
- Temporary agency work: replacement of a permanent employee
- Temporary agency work: temporary increase in work
- Belgium indexes minimum wage for 2026
- Belgium caps wage indexation as of 1 June 2026
- Reform of personal income tax
- First hire: understanding social security contributions
- Correct employment of foreign workers in Belgium
FREQUENTLY ASKED QUESTIONS
Got questions?
We’ve got answers
Have questions about hiring globally? You’re not alone. Below you’ll find answers to the most common questions from teams expanding into new markets — from compliance and onboarding timelines to payroll and local benefits.
If you don’t see what you’re looking for, our team of in-country experts is always ready to help you navigate the details.
Can we employ a country manager or sales lead in Belgium through an Employer of Record?
Potentially. Senior commercial roles can often be employed through an Employer of Record, but the employee’s activities may create corporate tax, registration, licensing or permanent-establishment considerations for the client. Acumen can assess the employment setup; the wider corporate risk should be considered alongside it.
Can we keep an employee who relocates to Belgium if we do not have an entity there?
Often, yes, where the role and the employee’s right to work can be supported. Acumen can become the Employer of Record in Belgium, allowing the person to remain part of your business under a local employment arrangement rather than forcing the company to incorporate just to retain them.
Can an Employer of Record bridge employment during an acquisition or restructuring in Belgium?
Yes, where the proposed employee transition is locally feasible. An Employer of Record can provide employment continuity in Belgium while a buyer establishes its own entity, a workforce separates from a seller, or a post-deal operating structure is being put in place.