Belgium HR Information

Updated on: 2025/08/05 15:25 (UTC)

Overview

The main sources of labor law in Belgium are the Employment Contracts Act, Labour Act, and Collective Bargaining Agreement No. 109 regarding the statement of reasons for dismissal.

Hiring

Employment Contracts

Most employment agreements need not be in writing. If an employee is hired for part-time hours or for a fixed term of employment, however, a written contract must spell out the specific terms of the employment by the time the job begins.

Contracts can be fixed-term or open ended. Successive contracts for a fixed-term are allowed, but only under the following conditions:

• no more than four successive employment contracts of at least three months each, over a maximum of two years; or
• successive contracts of at least six months each over a maximum of three years.

Probationary periods are not allowed.

A written employment agreement and any other employment documents addressed to the employee (known as “social documents”) must be drafted in the appropriate language, which is determined by the location of the work site:

• In the Brussels region, the employment contract must be drafted in Dutch or French, depending on the worker’s mother tongue. Documents prepared in other languages may be replaced with a translation in an appropriate language.
• In the Flemish region, employment contracts must be drafted in Dutch, regardless of the language of the employee. Documents drafted in other languages are void and may not be corrected after the fact by preparation of a Dutch translation.
• In the Walloon region, employment contracts must be drafted in French. Documents drafted in other languages are void but may be retroactively replaced with a French translation.

Telework. Every month, employers must declare the total number of persons who are working on the first day of the month and the number of persons who, on the first day of the month, are in a position in which teleworking is impossible. The declaration must be submitted via the National Social Security Office’s online portal by the sixth calendar day of each month.

Employers may give employees a tax-exempt monthly allowance to cover expenses related to working from home, including costs related to the use of employees’ Internet connections and computers. The government periodically adjusts the allowable amount.

Effective Nov. 10, 2022, employers must:

• adhere to new requirements for the provision of information to employees on the essential aspects of their work;
• allow employees to enter into parallel employment relationships with different employers if their working schedules do not overlap;
• give eligible employees the right to request a form of employment that is more predictable and secure; and
• ensure that mandatory training is provided free of cost to employees.

Restrictions on Hiring

Minors up to the age of 15 may not be employed.

Recordkeeping

The following documents must be maintained by employers for a period of five years:

• individual accounts,
• general and special personnel register,
• employment contracts for students and
• employment contracts for employees who telework.

Background Checks

Employers in Belgium must respect a job applicant’s privacy during the recruitment, selection and hiring process. An employer may only inquire into a candidate’s private life if doing so is relevant to the nature and conditions of the job.

Medical examinations and drug and alcohol tests may be required but only under certain circumstances.

Applicants can be required to take a medical examination only if:

• their duties put them at risk of being exposed to chemical, physical or biological agents that are likely to be harmful to their health;
• they are entrusted with a security post;
• they are, in the course of their duties, in direct contact with food and nutrients;
• they are younger than 21 years old; or
• their work duties involve carrying heavy weights.

Applicants can be required to take drug and alcohol tests, but they must be notified beforehand. The only permissible tests are breath analysis and psychomotor testing. Blood tests are not allowed.

Noncompetition Agreements

Several different types of noncompetition clauses are permissible:

• Ordinary noncompetition agreement. The validity of an ordinary noncompetition agreement depends first on the employee’s salary compared to an annually adjusted index.
• If the employee’s salary level permits enforceability of a noncompetition agreement, the agreement also must meet the following requirements:

The agreement must be in writing in the appropriate language, and the prohibited activities must be similar to those performed for the current employer.

The agreement may not restrict the use of skills and knowledge developed outside the scope of the employee’s job for the current employer.

The geographic scope of the agreement is limited to areas where the employee can effectively compete with the employer and may not extend outside Belgium.

The agreement generally may not be in effect for more than 12 months.

The agreement must provide for a lump-sum payment to the employee of no less than 50 percent of the employee’s gross salary for the length of time the noncompetition agreement is to be in effect.

• An ordinary noncompetition agreement does not go into effect if the employee is terminated during the first six months on the job, if the employer terminates the contract after the first six months without any gross misconduct on the employee’s part or if the employee terminates the contract for gross misconduct on the part of the employer.
• Special noncompetition agreement. A business may enter into a special noncompetition agreement with an employee when:

the employer operates internationally or has important international economic, technical or financial interests;

the employer has its own research services; and

the employee’s work for the employer involves business knowledge or a business practice that could be harmful to the employer if used for another business.

• A special noncompetition agreement must comply with all requirements for an ordinary noncompetition agreement, with the exceptions that the agreement may bar competition outside Belgium and may be in effect for more than one year.
• As is the case with an ordinary noncompetition agreement, a special noncompetition agreement does not go into effect if an employee terminates the employment with cause. Unlike an ordinary noncompetition agreement, however, a special noncompetition agreement may go into effect if the employment contract is terminated by the employer without serious cause after the first six months of employment. A special noncompetition agreement also can apply if the contract is terminated during the first six months, in which case it will only have effect during a period equal to the period during which the employee performed work.
• Noncompetition agreement for commercial representatives. Special rules apply to noncompetition agreements with an employer’s commercial representatives, such as salespeople, who earn more than the annually adjusted threshold. Such agreements are valid if the prohibited activities are similar to those performed for the current employer, the agreement does not remain in effect for more than 12 months and the geographical scope of the agreement is limited to the area in which the commercial representative performed work for the current employer. Although no lump-sum payment is required, a commercial representative who has more than one year of seniority with the current employer is entitled to compensation while finding new clients. Such compensation is equal to three months’ salary, if the employee has between one and five years of seniority and an additional one month’s salary as each additional five-year period of seniority begins.

A noncompetition agreement for commercial representatives does not go into effect if the employment relationship is terminated during the first six months of employment, if the employee terminates employment with cause or if the employer terminates the employee’s employment without serious cause.

Noncompetition agreements are not valid if the employee earns less than 34,819 euros per year.

Reference Citations

Restrictions on Hiring: Labor Act, 1971, March 16 (as amended), art. 7 (French)

See also the government’s “Settling in Belgium” informational webpages on employment contracts and employer registration and declaration requirements.

Immigration and Work Permits

In General

Before recruiting a foreign worker, the employer must check whether the individual has a valid residence permit or other form of permission to reside in Belgium, then apply for a work permit. Work permits generally will only be issued if employers can show that no suitable EU nationals are available in the Belgian labor market.

Visas and Work Permits

Before recruiting a foreign worker, the employer must check whether the individual has a valid residence permit or other form of permission to reside in Belgium. The employer must keep a copy of the residence permit for the duration of the employment and report the beginning and termination of the employment.

Before a permit is granted, the employer generally must prove that no Belgian or European Union citizen is able to do the job. Belgian law requires employers employing at least 20 workers in the preceding calendar year to notify the regional employment agency about their job vacancies. The notification must be done no later than the day the job vacancy is published or advertised in the media.

All foreign employees, except for nationals of the member states of the European Economic Area or Switzerland, who intend to work in Belgium must have a work permit. Non-EEA foreign nationals who wish to work and stay in Belgium for more than 90 days must obtain a Single Permit, which is an electronic residence card that includes both the work permit and residence permit.

If the period of employment in Belgium will not exceed 90 days, the non-EEA foreign national must apply for a B work permit. The application must be made by the employee if the authorization to be employed is for an indefinite period, or by the employer if the period of employment is limited in time.

The minimum annual salary for highly-skilled work permits is subject to periodic adjustment. See the government website.

Penalties

Failure to comply with Belgium’s visa requirements may be prosecuted under the Social Criminal Code and punished with imprisonment and/or a criminal fine. Convicted employers are also liable for the cost of repatriation, accommodation, subsistence and health of foreign workers and their families illegally residing in Belgium.

Reference Citations

Visas and Work Permits: Foreign Workers Employment Act of April 30, 1999

See also the government’s “Settling in Belgium” informational webpage on requirements associated with posting employees to Belgium.

Nondiscrimination

In General

Belgium has established 19 criteria protected by anti-discrimination legislation:

• race,
• skin color,
• nationality,
• ancestry,
• national or ethnic origin
• disability,
• philosophical or religious beliefs,
• sexual orientation,
• age,
• wealth (lack of financial resources),
• civil status,
• political beliefs,
• trade union membership,
• state of health,
• physical characteristics,
• birth,
• social background,
• gender (which includes paternity, co-maternity, breastfeeding, adoption, pregnancy, childbirth, motherhood, assisted reproduction, gender transition, gender identity and gender expression), and
• language.

The Belgian Constitution expressly provides for equality between men and women and provides more generally that “enjoyment of the rights and freedoms recognized for Belgians must be provided without discrimination.” The Act of July 30, 1981, as amended by the Act of May 10, 2007, prohibits all discrimination on the basis of race, color, national origin and ethnicity. The Act of May 10, 2007, also forbids all discrimination on the basis of sex, age, sexual orientation, marital status, birth, economic status, religious or philosophical belief, political conviction, language, actual or future health, disability, physical or genetic traits and social origin. Direct and indirect discrimination are forbidden. Indirect discrimination consists of neutral practices that have a disparate impact on a protected class.

The Cooperation Agreement of June 12, 2013, further seeks to eliminate discrimination by creating a federal center for equal opportunity to combat all forms of discrimination, distinction, exclusion, restriction or preference based on race, color, ancestry, nationality, national or ethnic origin, sexual orientation, marital status, social origin, birth, wealth, age, religious or philosophical beliefs, health status, political belief or trade union conviction, disability or physical or genetic trait.

On July 20, 2023, Belgian law was amended to allow judges to impose broader sanctions when an employer is found to have discriminated against employees or applicants. A judge can now impose positive measures, such as implementing a diversity policy or require the publication of a cease-and-desist order in any instance of discrimination. Previously, a judge could only impose publication if it could help stop the challenged act or its effects. In the case of multiple discrimination, the legislation now also provides for the possibility of cumulating the flat-rate damages determined by law.

Harassment

The Acts of June 11, 2002, and Jan. 10, 2007, bar employers and employees from engaging in acts of violence, moral harassment or sexual harassment in the workplace. The act also applies to those persons who come into contact with employees, such as customers, suppliers and subcontractors.

The prohibited acts of violence include both physical and psychological threats and attacks. Moral harassment includes bullying acts that negatively affect an employee’s dignity during employment, jeopardize the employee’s employment or create an intimidating, humiliating or offensive working environment. Sexual harassment includes any form of verbal, nonverbal or physical behavior of a sexual nature that the perpetrator should know affects the dignity of men or women in the workplace.

Employers are required to adopt policies to prevent violence, moral harassment and sexual harassment in the workplace, which must be included in the employer’s work regulations. The employer also must designate an advisor/counselor trained in workplace psychology to receive any employee complaints about acts of violence or harassment in the workplace and to suggest methods of resolving such complaints. When the employer is alerted to acts of violence or harassment in the workplace, it must take steps to stop such acts and to provide appropriate care for the aggrieved employee.

Affirmative Action Plans

The Royal Decree of Feb. 11, 2019 (French) set conditions for affirmative action plans (positive actions) that employers can implement to combat inequality in their workplaces. The plan can be implemented only when the following conditions are met:

• there is evidence of obvious inequality;
• the plan must have a clearly defined goal of eliminating the inequality;
• the plan must be temporary in nature; and
• the plan must not unnecessarily restrict the rights of others.

The plan must be submitted to the Registry of the Directorate-General for Collective Labor Relations of the Federal Public Service— Employment, Labor and Social Dialogue.

Pay Discrimination

Employers must provide men and women equal pay for equal work.

Gender Pay Reporting: Companies employing 50 or more workers must write an analysis report on the salary structures, including the gender pay gap, of employees every two years. A copy of the report must be given to the works council, or in absence of a works council, with the trade union delegation.

Reference Citations

Discrimination: Act of February 25, 2003, Unia (Interfederal Centre for Equal Opportunities) Discrimination Lexicon (French)

Gender Discrimination: Gender Act (Genderwet) as amended Feb. 28, 2020 (French and Dutch)

Pay Discrimination: Collective Bargaining Agreement No. 25, 2008, (French)

See also the government’s “Settling in Belgium” informational webpage on discrimination protections in the workplace.

Employee Privacy

Employee Data

On May 25, 2018, the General Data Protection Regulation (GDPR) superseded the Data Protection Directive as the primary law governing data privacy in the EU. The GDPR establishes minimum requirements for the processing of employee data and allows EU member nations to introduce more restrictive local legislation. Stricter requirements can also be established in collective bargaining agreements or work contracts. For more information, see the In Focus: International Privacy Laws.

The Law of December 3, 2017 established an independent public authority to monitor the application of the GDPR in Belgium. The Law of 30 July 2018 on the Protection of Natural Persons with Regard to the Processing of Personal Data implemented the GDPR in Belgium.

Under Belgium’s Data Protection Act, employee personal data may be collected and processed only when:

• the data subject has given unambiguous consent;
• when the processing is necessary for the fulfilment of a contract to which the data subject is a party, or to take steps at the request of the data subject prior to entering into a contract;
• when the processing is necessary to comply with a legal obligation imposed on the controller;
• when the processing is necessary to protect the vital interests of the data subject; or
• when the processing is necessary for the promotion of the legitimate interests of the controller or a third party to whom data is disclosed, except where such interests are overridden by the privacy rights of the data subject.

Employee Monitoring and Surveillance

Under the GDPR, employers can monitor employees only if there is a lawful basis for doing so. Lawful bases can include preventing employee misconduct, deterring crime, and ensuring compliance with health and safety procedures. Employees must be given prior notice, and any data that is collected must be used and kept only to fulfill its original purpose.

Under Collective Bargaining Agreement No. 68, employers must inform their works council, or if none exist, their employees, prior to implementing video surveillance. The notice must include:

• the purpose of the surveillance;
• whether or not the images will be saved;
• the number of cameras and their location; and
• the relevant period during which the cameras will operate.

Under Belgium’s Camera Surveillance Act, employers must keep an internal record of their surveillance activities for as long as the video surveillance lasts.

Reference Citations

Employee Data: General Data Protection Regulation, 2016; Law of Dec. 3, 2017; Law of 30 July 2018 on the Protection of Natural Persons with Regard to the Processing of Personal Data

Employee Monitoring and Surveillance: General Data Protection Regulation, 2016; Collective Bargaining Agreement No. 68 Concerning the Protection of Workers’ Privacy with Regard to Camera Surveillance in the Workplace, 1998 (Dutch); see also the webpage of the Directorate-General for Security & Prevention for information on camera surveillance and the webpage of Belgium’s Data Protection Authority for information on employer monitoring of electronic communications.

Compensation

Hours of Work

The maximum workday is eight hours, the maximum workweek 38 hours.

In addition, there is a general prohibition on night work, i.e., work between the hours of 8 p.m. and 6 a.m. All of these limitations are subject to various exceptions.

Effective Nov. 10, 2022, employees have the right to perform a full workweek in four days instead of the usual five without a loss of salary. Employers may turn down a request by employees in some cases but must justify their response in writing within one month.

Effective Jan. 1, 2023, businesses with more than 20 employees must give workers the right to disconnect outside their normal work hours and introduce mechanisms for regulating the use of digital tools.

When the work day exceeds six hours, employees are entitled to a rest period of at least 15 minutes.

Sunday is a mandatory uncompensated day of rest. An employee who works on a Sunday is entitled to compensatory time, which is generally taken within six days after the Sunday worked.

Employees are entitled to a minimum 11 hours’ rest between each day of work, which is aggregated with the Sunday day of rest to provide a weekly break of at least 35 consecutive hours.

Minimum Wage

Effective May 1, 2024, the standard minimum wage increased to 2,070.48 euros (US$2,241.54), up from 2,029.88 euros. Minimum wages for 38-, 39-, or 40-hour weeks increased to 12.5738 euros, 12.2514 euros, or 11.9451 euros, respectively, up from 12.3272 euros, 12.0111 euros, and 11.7108 euros.

Wages are generally established through collective labor agreements between trade unions and employers, although Belgium specifies minimum wages for workers in industry sectors without a minimum wage indicated in a collective labor agreement.

Overtime

Employees are entitled to overtime pay when working more than nine hours per day or 38 hours per week. Overtime work is paid at a rate of time-and-one-half. Overtime worked on Sundays and holidays is paid at double time. Employees working beyond the statutory working hours are also entitled to compensatory time off. Employee may not work more than 11 hours per day or 50 hours per week.

An employee can voluntarily agree to perform overtime up to 100 hours per calendar year without obligation to take compensatory rest (only overtime payment is due). Pregnant employees cannot work overtime.

Wage Payment

Employers must pay salaried employees at least once per month and hourly workers at least twice per month. Wages must be paid within four working days of the end of the pay period.

Wages must be paid either in cash or with the employee’s written consent by check or transfer of funds into a bank account. The employer must provide a wage statement with each payment providing information on gross monthly salary; the number of working days, holidays and sick days taken; the value of fringe benefits taxed; the reimbursement of any personal expenses; and the total amount of income tax and social security prepayments. If wages are paid in cash, the employer must provide a receipt signed by the employee.

Once a year, the employer must prepare a statement setting forth the work performed by each employee and the wages paid.

Payroll deductions are limited by law to:

• withholding for taxes,
• the employee’s personal social security contributions,
• fines imposed by work regulations,
• advance payments and
• in exceptional situations, security provided by the employee to the employer to guarantee employment obligations.

Mandatory Bonuses

Belgian employers typically provide employees several opportunities to receive a bonus payment in addition to their fixed salaries. Employees are entitled to vacation pay that is generally 92 percent of their regular wages. Employees generally receive their vacation pay when they begin their vacation.

It is common for employers to offer a 13th month payment as a bonus; some employers may offer a 14th month bonus as well. The 13th month bonus is generally given during the Christmas or year-end period. Employers can give employees a discretionary bonus. The payment amount, method of calculating the amount and terms and conditions under which the bonus is awarded is determined between the employer and employee.

Employers can also offer a collective bonus, to all or a specified group of employees, that is determined by company revenue, sales or production. A collective bonus plan is exempt from income tax and subject to a 33 percent social security tax paid by the employer. The maximum amount per employee that the collective bonus can total is set annually by the federal government.

Employers may allow employees to share in the profits of the company by granting employees a profit participation premium. The total value of profit participation premiums that an employer grants to its employees may not exceed 30 percent of the employer’s total payroll.

Reference Citations

Hours of Work: Labor Act, 1971, March 16 (as amended), arts. 19 (French)

Minimum Wage and Collective Bargaining Agreements: see the website of the National Labor Council (Nationale Arbeidsraad)

Overtime: Labor Act, 1971, March 16 (as amended), art. 29 (French)

Mandatory Bonuses: Labour Act, 1971, March 16 (as amended), arts. 29 (French)

See also the informational webpage on remuneration of the Federal Public Service— Employment, Labor, and Social Dialogue and the government’s “Settling in Belgium” informational webpage on wages and work hours.

Benefits

Vacation

An employee’s entitlement to vacation is based on the amount of time worked in the preceding year. An employee who worked full-time is entitled to four weeks of paid vacation in the following year. Employees who have not worked a full year are entitled to vacation prorated for the days actually worked. Unused leave cannot be carried over to the following year.

Vacation time for blue-collar workers is paid by the holiday fund or the National Office for Annual Leave, which determines payments based on employee salaries from the previous year. Vacation pay is slightly more than 15 percent of employee salaries. White-collar employees are paid directly by employers for vacation time, including both the vacation pay owed and a supplement equal to 1/12 of 92 percent of employees’ gross salaries.

The employer can mandate when vacation is taken.

Employers can set up a system that allows employees to ‘“sell” holidays, whereby an employee can waive his or her right to annual leave for the benefit of other employees who will use the holidays to take care of a child (under 21 years old) who is ill or disabled or has had a serious accident and requires continued assistance.

Employees also can save up time (e.g. annual leave, overtime) to take a break, without loss of salary, at a certain point in their career.

Holidays

Employees are entitled to the following 10 national holidays per year with pay:

• Jan. 1: New Year’s Day
• Easter Monday
• May 1: Labor Day
• Ascension
• Pentecost
• July 21; Independence Day
• Aug. 15: Assumption of Our Lady
• Nov. 1: All Saints’ Day
• Nov. 11: Armistice Day
• Dec. 25: Christmas

An employee who is required to work on a holiday is entitled not only to overtime pay, but also to compensatory time. If employees work fewer than four hours on a holiday, they are entitled to a half day of compensatory time, if more than four hours, a full day of compensatory time. Compensatory time must be taken within six weeks of the holiday worked.

When a public holiday falls on a weekend, employees are entitled to an additional day off, which is typically the first working day following the public holiday.

Holidays that fall on a normal day of inactivity must be replaced on an ordinary working day within the same calendar year. Employers must post a notice on company premises before December 15 each year specifying any replacement days replacing public holidays in the following year and the rules for applying time off in lieu for those working a public holiday.

Maternity Leave

A female employee is entitled to six weeks of paid prenatal maternity leave immediately prior to the expected date of childbirth or eight weeks prior to that date if she is expecting more than one child. She must take maternity leave beginning no later than seven days before the due date; the remainder of the prenatal leave is optional. If she does not take the full amount of available prenatal leave, she may extend her post-childbirth leave by the amount of unused prenatal leave.

The employee is entitled to nine weeks of postnatal paid maternity leave plus any remaining prenatal maternity leave. The employee also may choose to stockpile two weeks of unused prenatal maternity leave and take that leave at any time during the first eight weeks after she returns to work.

If childbirth requires hospitalization of more than seven days, maternity leave may be extended by the amount of time hospitalization exceeds seven days, up to a maximum of 24 weeks of post-childbirth maternity leave.

Pregnant women are entitled to two 30-minute rest periods per day with pay. After her child is born, a female employee is entitled to rest periods for as long as seven months after childbirth to breast-feed her child.

Women on maternity leave also are protected against dismissal during the period from the date the employer is notified of the pregnancy until the end of the month following the maternity leave.

Paternity Leave

A father is entitled to take 10 days of paid paternity leave within four months after the birth of his child. The first three days of leave are paid by the employer; the remainder is paid by social security.

A father may take the remainder of the mother’s postnatal leave to care for his newborn child if the mother is hospitalized or dies during maternity leave.

Sick Leave

The extent of an employee’s entitlement to sick leave depends on whether the employee is a blue-collar or a white-collar worker.

Blue-collar workers. A blue-collar worker who has worked for an employer for at least 30 days prior to an illness or injury is entitled to take up to 30 days of sick leave with partial pay. A blue-collar worker is entitled to 100 percent of normal salary for the first seven days of sick leave paid by the employer and 85.88 percent for the eighth through the 14th days. For the 15th through the 30th days, the employee is entitled to benefits calculated on the basis of the salary itself and the limit on salary applied to health insurance benefits.

White-collar workers. A white-collar worker is entitled to take up to 30 days of sick leave at 100 percent pay.

If a white- or blue-collar worker returns to work and has a relapse within 14 days, the employee is not entitled to an additional period of sick leave benefits. Additional sick leave benefits are available, however, if the employee suffers a new illness or injury within 14 days of returning to work from a prior illness or injury.

Other Leave

Parental leave. Any employee, male or female, is entitled to take parental leave of up to four months at any time during the first 12 years after the birth or adoption of a child. The leave can be taken in one of the following ways:

• full-time suspension of work for a period of four months,
• half-time reduction of work during a period of eight months (to be taken in periods of at least two months),
• 1/5 reduction of work hours during a period of 20 months (to be taken in periods of at least five months), or
• one-tenth of the normal number of working hours in a full-time working regime.

Employees can also prorate the four-month parental leave period by reducing their work time by 10 percent for 40 months with the agreement of the employer.

Parental leave benefit allowances are paid by the Belgian Unemployment Office. Employees on parental leave are protected from dismissal beginning from the notification date of the request for parental leave up to three months after the end of the parental leave.

Educational leave. Employees are entitled to take paid educational leave of up to 120 hours per year for professional courses and up to 80 hours per year for general education courses. For employees who wish to take both professional and general education courses, educational leave is limited to a total of 120 hours per year. When an employee takes leave to attend professional education courses, social security reimburses the employer for 50 percent of the employee’s salary. With respect to general education courses, social security reimburses the employer for 100 percent of the employee’s salary subject to a cap.

Family care leave. An employee is entitled to take family care leave to attend to any sick relative who lives with the employee. Similarly, an employee is generally allowed to take leave to care for a person with a terminal illness, who in this case need not be a family member. An employee who seeks family care leave must give the employer seven days’ advance notice; the leave may be deferred at the request of the employer but not refused. Family care leave is limited to an initial period of one month and may be extended an additional month.

Family events leave. Employees are entitled to take short periods of paid leave for family events such as marriages, funerals and a child’s first communion, as well as for civic events such as jury duty, voting and military enrollment. In addition, employees are entitled to paid leave of up to one day a month to attend to duties relating to local political office, such as membership in a provincial council. Although the employer must pay the employee’s salary during such leave, the political entity served by the employee is required to reimburse the employer for the expense.

Unforeseen events. Employees are entitled to up to 10 days of unpaid leave per year for compelling reasons relating to unforeseen events.

Time credit. The so-called ‘time credit’ entitles eligible employees to a suspension of the employment contract for a specific period of time with the right to an indemnity financed by the social security system. Employees can receive time credit with or without specific reasons. Time credit without specific reasons is only available to employees with more than five years of professional experience and two years’ length of service with the employer. Employees eligible for time credit without specific reasons are entitled to:

• 12 months of full-time suspension;
• 24 months of half-time reduction of work; or
• 60 months of 1/5 reduction or work.

Time credit with specific reasons is available to employees with two years’ length of service. Such employees are entitled to 36 months of full-time suspension (or half time or 1/5 work reduction) if the leave is taken for the following purposes:

• to provide care for a child up to the age of 8,
• to give palliative care,
• to care for seriously ill family member, or
• to follow a training program.

Training leave. Effective Jan. 1, 2022, employees are entitled to three training days per year, which will further increase to four days in 2023 and five days in 2024. Employers with at least 20 employees must also develop individual training plans for their employees.

Pensions and Social Security

Belgium has a mandatory social security system administered by the National Social Security Office. Contributions are made by both employers and employees. Social security benefits include health and disability insurance, family allowances, workers’ compensation, unemployment insurance and old-age and survivors’ benefits.

Health insurance. Subject to co-payments by the insured, health insurance covers general and specialist care, surgery, hospitalization, medicine, laboratory services, maternity care, dental care, nursing, rehabilitation, transportation and appliances for the insured and the dependents of the insured.

Disability insurance. Employees who have suffered a disability resulting in a loss of at least two-thirds of their earning capacity in their usual occupation are entitled to a disability pension after one year of disability. There is a minimum and a maximum daily pension depending on the date the disability began and on whether the insured has dependents, cohabits but has no dependents or lives alone.

Family allowances. Employees are entitled to a family allowance for their children, the children of their partners, their dependent brothers and sisters and any other children in their household. The family allowance for a particular child generally ceases on the last day of August in the year in which the child turns 18. The family allowance is extended to age 21 for a disabled child and to age 25 for a child who is a student or apprentice or a jobseeker who has been registered for fewer than 270 days.

Old-age benefits. Employees who have contributed for 42 years are entitled to old-age benefits at age 63. An early pension is available at age 62 for employees with 40 years of contributions or 60 with 42 years. Employees who have made fewer than the requisite years of contributions are entitled to a pro rata partial pension based on the number of years of contributions. The old-age pension is equal to 60 percent of the employee’s average lifetime earnings, 75 percent if the employee is married, subject to a minimum and maximum amount of earnings for each year of the employee’s career.

Workers’ Compensation

If an employee suffers a work-related illness or injury, the employee is entitled to full reimbursement of medical costs, pursuant to a schedule set forth in the law. If the employee is temporarily disabled, the employee is entitled to 90 percent of salary until recovery or certification of permanent disability. If the employee is certified as permanently and totally disabled, the employee is entitled to 100 percent of salary. If the employee suffers a permanent partial disability, a percentage of salary is paid depending on the assessed degree of disability.

If the employee dies as a result of a work-related illness or injury, the employee’s spouse and surviving children are entitled to a survivor’s benefit. A funeral benefit is also paid.

Reference Citations

Vacation and Holidays: Labor Act, 1971, March 16 (as amended), art. 29 (French), Labor Regulations - Holidays (French)

Maternity and Parental Leave: Labor Act, 1971, March 16 (as amended), arts. 39-42 (French)

Other Leave: Collective Agreement No. 45 of December 19, 1989, art. 2 (French)

See also the fact sheets of the National Employment Office (ONEM) and Belgium’s Social Security website.

Labor Relations

In General

The right to join or refrain from joining a union is well-established in Belgium. If employer and union cannot resolve a labor dispute themselves, either party may seek conciliation. If no settlement is reached, either party may file suit in the Labor Courts.

Belgian employees have the right to strike peacefully and to form picket lines and cannot be terminated because of their mere participation in a strike. An employer may seek a court injunction, however, if employees exceed their right to strike by, for example, engaging in acts of violence, damaging company property or blocking access to roads or buildings.

When one company is wholly or partially transferred to another, the new company must respect any collective bargaining agreement that was binding on the prior company until the agreement expires or otherwise ceases to have binding force.

Right to Organize

The right to join or to refrain from joining a union is well-established in Belgium. A collective bargaining agreement must be in writing and generally must be drafted in both Dutch and French. If, however, the collective bargaining agreement is to be effective only in the Dutch-speaking region, the French-speaking region or the German-speaking region, it may be drafted only in the language of that region. A collective bargaining agreement that is not drafted in the appropriate language is not legally binding.

Collective bargaining in Belgium occurs at multiple levels:

• National level. Collective bargaining agreements may be negotiated in the National Labor Council, which is composed of representatives of national confederations of employers and of trade unions. Collective bargaining agreements negotiated in the National Labor Council generally are adopted by Royal Decree and become binding on all employees in the private sector.
• Industry level. Collective bargaining agreements also may be negotiated by joint committees or subcommittees, which are composed of equal numbers of employers’ association representatives and union representatives. Such collective bargaining agreements generally are negotiated separately for blue-collar and white-collar employees and are binding on all employers in a particular industry or sector represented by a negotiating party and all blue-collar or white-collar employees who work for any such employer. Collective bargaining agreements negotiated at the industry or sector level may provide more protection to employees than applicable collective bargaining agreements negotiated in the National Labor Council but may not provide less protection.
• Employer level. Collective bargaining agreements also may be negotiated between an employer and a union. Such collective bargaining agreements are binding on all employees, union or non-union, who work for that employer. Collective bargaining agreements negotiated at the employer level may provide more protection to employees than applicable collective bargaining agreements negotiated in the National Labor Council or in a joint committee or subcommittee but may not provide less protection.

Works Councils

Belgian law requires employers to hold social elections to establish a works council and/or a committee for prevention and protection at work. The works council serves as a forum for the employer to inform the employees’ representatives about issues that relate to employees and working conditions.

Dispute Resolution

In the event of an employment dispute, a union has a right to be heard by the employer. If the parties cannot resolve the dispute among themselves, either party may seek the assistance of the conciliation committee of the Joint Committee for the relevant industry, which ordinarily will be convened within seven days to help the parties reach a settlement. If no settlement is reached, either party may file suit in the Labor Courts.

Arbitration generally plays little role in resolution of employment disputes because the Act of July 3, 1978, provides that arbitration clauses in employment agreements generally are null and void if agreed to before a dispute arises.

Individual employment disputes may be filed in the Labor Courts.

Strikes and Lockouts

In 1991, Belgium ratified the European Social Charter, which gives employees the right to strike peacefully and to form picket lines. Consequently, employees cannot be terminated because of their mere participation in a strike. An employer may seek a court injunction, however, if employees exceed their right to strike by, for example, engaging in acts of violence, damaging company property or blocking access to roads or buildings.

Successorship Clauses

When one company is wholly or partially transferred to another, the new company must respect any collective bargaining agreement that was binding on the prior company until the agreement expires or otherwise ceases to have binding force.

Reference Citations

Right to Organize: Constitution of Belgium, 1970 (as amended), art. 27 (French)

For more information see the Federal Public Service Employment, Labor, and Social Dialogue webpages on joint committees and collective labor agreements, and collective conflicts. See also Belgium’s Social Security webpage on workers’ rights.

Safety, Health and Security

In General

Employers must take reasonable steps to protect the safety and health of their employees in the workplace. Employers with 50 or more employees must establish an employee/management committee to evaluate health and safety risks in the workplace and to suggest reasonable steps to ameliorate them.

Workplace Safety and Health

The Act of Aug. 4, 1996, imposes a duty on employers to take reasonable steps to protect the safety and health of their employees in the workplace. Employers with 50 or more employees must establish a committee for prevention and protection at work, composed of equal numbers of appointed management members and elected employee members, to evaluate health and safety risks in the workplace and to suggest reasonable steps to ameliorate them.

All employers must engage a labor-medical service to provide regular medical checkups for employees, provide medical care in the event of work-related accidents, diagnose and prevent the causes of work-related illnesses and establish medical guidelines for the hiring of persons with disabilities.

An employer must conduct regular medical exams if employees if their job functions involve safety functions, functions with increased vigilance, activities with specific risks, or work with foodstuffs.

Drug and Alcohol Use

The Royal Decree of Jan. 19, 2005, establishes the right of employees to work in a smoke-free environment. The employer may choose to accommodate employees who smoke, however, by setting aside a well-ventilated smoking area, if approval is granted by the committee for prevention and safety at work.

Reference Citations

Workplace Safety and Health: Act of August 4, 1996

See also the government’s “Settling in Belgium” informational webpage on workplace safety and health requirements.

Termination

Termination by Employer

Employees may be terminated for any reason (or no reason) with advance notice. Employees terminated with cause need not be given notice. An employer has cause for termination when the employee has committed acts that render further employment immediately and permanently untenable, including:

• theft, acts of dishonesty or acts of violence;
• intentional gross negligence in the performance of work duties;
• repeated, unjustifiable failure to report for work and
• unjustifiable acts of insubordination.

Incompetence, lack of productivity, occasional absences from work and acts committed by the employee in his or her private life generally do not constitute cause for immediate termination.

Termination for cause must occur within three working days after the employer learns of the acts constituting cause. In the event of a contested termination, the burden is on the employer to prove that the termination was fair.

The dismissed employee has the legal right to know the reasons that led to his or her dismissal, which the employer must provide on employee request. The employee’s written request must be provided:

• within two months after the end of the employment contract or
• within six months following the notification of dismissal but no more than two months after the expiration of the employment contract.

Employers that do not respond to the employee’s request within two months can be required to pay the employee the equivalent of two weeks’ salary as compensation.

Required length of notice for dismissal or resignation depends on length of service.

The notice periods are as follows:

Seniority	Notice period by the employer
0 < 3 months	1 week
3 < 4 months	3 weeks
4 < 5 months	4 weeks
5 < 6 months	5 weeks
12 < 15 months	8 weeks
15 < 18 months	9 weeks
18 < 21 months	10 weeks
21 < 24 months	11 weeks
From beginning of 3rd year	12 weeks
From beginning of 4th year	13 weeks
As of 5th year	15 weeks
From beginning of 6th year	18 weeks
From beginning of 7th year	21 weeks
From beginning of 8th year	24 weeks
From beginning of 9th year	27 weeks
From beginning of 10th year	30 weeks
From beginning of 11th year	33 weeks
From beginning of 12th year	36 weeks
From beginning of 13th year	39 weeks
From beginning of 14th year	42 weeks
From beginning of 15th year	45 weeks
From beginning of 16th year	48 weeks
From beginning of 17th year	51 weeks
From beginning of 18th year	54 weeks
From beginning of 19th year	57 weeks
From beginning of 20th year	60 weeks
From beginning of 21st year	62 weeks
From beginning of 22nd year	63 weeks
From beginning of 23rd year	64 weeks
Additional years	One additional week per year

Seniority	Notice period by the worker
0 < 3 months	1 week
3 < 6 months	2 weeks
6 < 9 months	3 weeks
9 < 12 months	3 weeks
12 < 15 months	4 weeks
15 < 18 months	4 weeks
18 < 21 months	5 weeks
21 < 24 months	5 weeks
From beginning of 3rd year	6 weeks
From beginning of 4th year	6 weeks
As of 5th year	7 weeks
From beginning of 6th year	9 weeks
From beginning of 7th year	10 weeks
From beginning of 8th year	12 weeks
From beginning of 9th year	13 weeks
Additional years	Maximum 13 weeks

Transitional rules: For employees hired before Jan. 1, 2014 (when new legislation took effect) but dismissed after that date, the notice period must be determined using a two-step calculation. The first step concerns service already accrued as of Dec. 31, 2013, for which the previous notice rules apply, under which the employee was entitled to three months’ notice of termination if he or she had less than five years of seniority and an additional three months’ notice as each additional five-year period of seniority commenced. If the employee resigned, the employer was entitled to one-and-one-half month’s notice if the employee had less than five years of seniority and three months notice if the employee had more than five years of seniority.

The second step concerns service accrued after Jan. 1, 2014, for which the new rules apply. In general, the sum of these two notice periods constitutes the total notice period.

Employees may not be terminated for discriminatory reasons or for reporting discrimination or harassment. In addition, restrictions on termination exist for certain categories of employees, including the following:

• Employees who are called into military service are entitled to suspend their employment contract and return to work after completion of service. Such employees may not be terminated beginning from the date the employer is notified of the impending military service until 30 days after the completion of such service except for reasons unrelated to military service.
• Pregnant employees may not be terminated except for reasons unrelated to the employee’s physical condition beginning from the date the employer is first notified of the pregnancy until 30 days after the conclusion of eight weeks after the woman returns to work after childbirth.
• Employees who are members or candidates for membership of a works council or committee for prevention and protection at work may not be terminated except for serious cause approved by the Labor Court prior to termination or for economic or technical reasons accepted by the Joint Committee of the relevant industry prior to termination.
• Employees who are union representatives may not be terminated except for reasons unrelated to the exercise of their union duties, and the union must be consulted prior to termination.
• Employees who are absent from work due to injury or illness may be terminated, but the notice period for termination does not begin to run until the employee is able to return to work. If the employee’s absence from work extends beyond six months, however, the employer may terminate the employee without notice by paying a severance benefit equal to six months’ pay.
• Employees who request or take maternity/paternity leave, civil duty leave, educational leave or compelling-reasons leave may not be terminated except for reasons unrelated to the request for or taking of leave.

When the employment relationship terminates, the employer is required to provide the employee with a certificate written in terms that leave no doubt as to the end of employment. The written document must be delivered by hand and signed by the employee, sent by registered letter or served as a writ. The certificate must state information about the beginning of the employment relationship, the work performed and the end of the employment relationship. The certificate may include favorable but not unfavorable comments.

Whistleblowing. On Dec. 15, 2022, the Belgian parliament passed a law that expands the country’s whistleblower protection framework and transposes the EU Whistleblowing Directive into national law. Effective Feb. 15, 2023, private-sector companies with more than 249 employees are required to establish a whistleblowing program, while companies with 50 to 249 employees have until Dec. 17, 2023. Among other things, covered employers are required to set up whistleblowing channels for employees; enable whistleblowing reporting in written or oral form, including anonymous reporting; and establish an anti-retaliation policy for whistleblowers. Employers that violate the law are subject to both administrative fines and criminal sanctions.

Plant Closings and Mass Layoffs

An employer must notify affected employees, their union or representatives and the regional employment office at least 30 days before a proposed collective dismissal. The employer must pay RIF’d employees severance and provide assistance in finding a new job to all terminated employees who have at least one year of service with the employer.

A collective dismissal is a reduction in force during a period of 60 days involving:

• 10 or more employees in a company employing an average of 20 to 100 workers in the year prior to the dismissals,
• at least 10 percent of the workforce in a company employing an average of 100 to 300 workers in the year prior to the dismissals, or
• 30 or more employees in a company employing an average of more than 300 workers in the year prior to the dismissals.

Collective dismissals and business closures have the following requirements:

Notice. Before engaging in a collective dismissal or business closure, the employer must provide written notice to and consult with the employees’ union or the employees’ representatives in the works council about the proposed dismissals and also must notify in writing the regional employment office and the affected employees. No dismissal may occur for at least 30 days after such notification unless the regional employment office provides otherwise.

Severance pay/collective dismissal. Where there is a collective dismissal, the employer must pay compensation to each terminated employee in an amount equal to half the difference between the employee’s salary (subject to a ceiling) and the amount of unemployment benefits to which the employee is entitled for four months.

Severance pay/business closure. Where there is a business closure, the employer must pay compensation in fixed amounts per year of seniority and per year over the age of 45 (subject to a ceiling). If the employer is unable to pay the requisite compensation, it will be paid by social security.

Outplacement and continued salary and benefits. The employer must set up an “employment unit” to provide assistance in finding a new job to all terminated employees who have at least one year of service with the employer. Employees registered with the employment unit and the regional employment office are entitled to at least 10 hours per month of outplacement assistance for a period of three months (six months if age 45 or older) and to their current salary and benefits for that period.

Employees who are at least 58 years old have a right to “soft landing” jobs in certain cases. Soft landing jobs are designed to make it more feasible for employees to work at the end of their careers by, for example, giving them reduced schedules or excluding them from night work. Employers benefit because they are able to reduce certain aspects of the employee’s total compensation.

Payment on Termination

If an employer provides the employee with the appropriate notice of termination, no severance pay is required. If the employer fails to provide the requisite notice, the employee is entitled to damages in the amount of the wages that would have been earned had the proper notice been given plus any additional damages resulting from the lack of proper notice.

A commercial representative, such as a salesperson, who has more than one year of seniority with the current employer and is terminated without cause is entitled to compensation for the purpose of enabling him or her to find new clients. Such compensation is equal to three months’ salary if the employee has between one and five years of seniority and an additional one month’s salary as each additional five-year period of seniority begins. An additional allowance is given to some older workers under terms of the Royal Decree of June 2, 2013.

Unemployment Insurance

Employees who are temporarily unemployed are entitled to an unemployment benefit consisting of 70 percent of their ordinary wages if they are “cohabitants” and 75 percent if they are single persons or heads of households. There is a ceiling on payment of unemployment benefits.

In addition, a terminated employee who is at least 45 years old, who worked for an employer for at least one year and who did not lose the job due to serious misconduct is entitled to up to 12 months of outplacement assistance at the employer’s expense.

The Belgian government provides numerous financial incentives to encourage employers to hire unemployed workers who would otherwise be difficult to place, such as young unskilled workers, older workers and those who have been unemployed for long period of time.

Reference Citations

Termination by Employer: Law Introducing a Single Statute Between Workers and Employees Concerning Periods of Notice, Dec. 26, 2013 (French);

Plant Closings and Mass Layoffs: Royal Order on Collective Dismissals (as amended), May 24, 1976 (French)

Payment on Termination: Collective Labor Agreement No. 17 of December 19, 1974, On Supplementary Severance Payment for Older Workers (as amended) (French)

See also the government’s “Settling in Belgium” informational webpages on employment termination and employer reporting requirements.

Personal Taxes

Residency Requirements

Individuals are considered to be Belgian residents for income tax purposes if they have established their domicile or the seat of their wealth in Belgium. A “domicile” is defined as the place where an individual is mainly and permanently established, while the concept of “seat of wealth” refers to the place from which an individual manages his or her wealth or estate.

Taxable Income

Resident individuals are taxed in Belgium on their worldwide income. Nonresident individuals are only taxed on their Belgian-source income.

Tax Rates

Income tax rates are levied on a progressive scale, with rates ranging from 25 percent to 50 percent.

Employers must make social security contributions at an approximate total rate of 25 percent of total employee gross salaries.

Reference Citations

See the website of the Federal Public Service Finances.

Web References

In French unless otherwise noted.

Law and Regulation

Labor Act (French)

Law Introducing a Single Statute Between Workers and Employees Concerning Periods of Notice, Dec. 26, 2013 (Dutch)

Law on Public Holidays (French)

Law on the Reconciliation Between Employment and Quality of Life (French)

Royal Decree Banning Pay Discrimination Between Men and Women

Royal Decree Determining Method of Execution of the Laws Relating to the Annual Vacation of Employed Persons (French)

Royal Decree on Collective Dismissals

Government Websites and Publications

Embassy of Belgium, Washington, D.C. (English)

Federal Employment Service (French)

Justel (Belgian legislation search engine) (French)

Working in Belgium