Belgium

• New Year’s Day
• Easter Monday
• Labour Day
• Ascension Day
• Whit Monday
• Independence Day
• Assumption Day
• All Saints Day
• Armistice Day
• Christmas Day

Working Hours

Usual working hours are 8 hours a day, up to 38 hours a week.

Overtime is generally prohibited, though there are some exceptions.

Minimum Wage

For workers aged 22 and over, the minimum monthly wage is EUR 2,070.48 per month as of 1st April 2024.

Alternative minimum wage rates apply for foreign workers, starting at €46,632 per year.

Employee Tax

Annual income	Tax rate
Up to EUR 15,200	25%
EUR 15,201 - 26,830	40%
EUR 26,831 - 46,440	45%
More than 46,440	50%
Pension contribution	7.5%
Sick leave payments	1.15%
Health insurance	3.55%
Unemployment contribution	0.87%

Bonuses

Employees are entitled to a guaranteed annual bonus amount. This is determined by the Collective Bargaining Agreement applicable to their employer.

Employment contracts can be written or oral, but certain clauses must be set out in writing. These include:

• Trial period
• Training
• Non-competition

Contracts for fixed-term, part-time, temporary, or remote work must also be in writing. All written contracts should be in French, Dutch, or German.

Annual Leave

Minimum of four weeks’ paid holiday, accrued following one year of service. During holidays, employees receive their normal wage plus a holiday payment (equivalent to 92% of their monthly wage).

Sick Leave

Two to four weeks' paid sick leave per year, depending on the industry and role. A medical certificate must be provided.

Parental Leave

• Maternity leave: 15 weeks' paid leave, with up to six weeks' leave taken before the birth and at least nine weeks afterwards.
• Paternity leave: 20 days' paid leave in the four months after the birth.
• Parental leave: employees with children and 12 months' service with the same employer in the previous 15 months can take one of four types of leave:
  • a 4-month period, either in a single block or in monthly segments;
  • reduce working hours by 50% for eight months, either in a single block or in two-month segments;
  • reduce working hours by 20% for 20 months, either in a single block or in five-month segments; or
  • reduce working hours by 10% for 40 months, either in a single block or in 10-month segments. But the employer has the right to refuse this request.

Termination Process

Employers in Belgium can terminate a contract provided they give notice in line with legal requirements.

Employers should have fair grounds for dismissal, such as:

• End of fixed-term contract
• Employee breach of contract

Employees can also give notice of termination in line with their contract terms.

Severance Pay

Severance pay is only required if the employer hasn’t given notice. It should be equal to the amount the employee would have received over their notice period.

Under a Mauve Group Employer of Record solution, clients and workers can reap the benefits of Mauve’s Global Master Insurance Programme – a market-leading unified corporate insurance programme that connects all Mauve entities to its two preferred providers.

The insurance provides coverage in overseas locations through a combination of the master policy and its linked local policies, where required by law in certain jurisdictions.  The policies include:

• Employer’s Liability and Public Liability - £10,000,000 combined limit.
• Professional Indemnity - £5,000,000 limit.
• Worker’s Compensation – Limit is dependent on location of work.

For specific information about statutory and recommended insurances in your chosen country, get in touch with Mauve.