At the end of employment in Belgium, the employer hands over at least these social documents: the C4 by the last working day, the final settlement, the holiday certificate for a white-collar employee, a copy of the individual account within 2 months of the end of the quarter, form 281.10 and the certificate of employment. A C4, holiday certificate or copy of the individual account that is late or missing is a level 2 offence.
Social documents at the end of employment: the checklist
Each document has its own deadline. The example in the last column is a white-collar employee who leaves on Monday 30 November 2026.
| Document | Who prepares it | By when | How | In the example |
|---|---|---|---|---|
| C4 (unemployment certificate) | Employer or payroll provider | By the last working day | Electronic (ASR scenario 1) plus paper C4-ASR, or paper C4 | 30 November 2026 |
| Dimona OUT | Employer or payroll provider | By the first working day after the end | Electronic, to the NSSO | 1 December 2026 |
| Final settlement and payslip | Payroll provider | Without delay, at the latest on the first payday after the end | Payslip and payment | First payday in December |
| Holiday certificate (white-collar only) | Employer or payroll provider | At the end of the contract | Paper or electronic | 30 November 2026 |
| Individual account | Payroll provider | Within 2 months of the end of the quarter | Copy to the employee | By 28 February 2027 |
| Form 281.10 | Payroll provider | Filed by 28 February 2027 | Belcotax-on-web, copy to the employee | 28 February 2027 |
| Certificate of employment | Employer | At the end of the contract | Paper or electronic | 30 November 2026 |
A pro rata bonus, eco-vouchers or another sector benefit are paid under the collective agreement of your joint committee (JC). Whether eco-vouchers are still compulsory in your sector is covered in our news item on eco-vouchers in 2026.
The C4 form: when and how
The C4 is the unemployment certificate. The employee needs it to claim benefits. You must provide it at every end of a contract, even if the employee resigns, retires or finishes a student contract. The rule: immediately and on your own initiative, by the last working day at the latest.
Electronic or paper. With the electronic social risk declaration (ASR scenario 1) you send the data straight to the National Employment Office (RVA/ONEM). The employee also gets a paper C4-ASR form, available as soon as you validate the declaration. On that form you still fill in yourself how the contract ended and what compensation you paid.
The reason for the end. On the C4 you tick how the contract ended: notice, termination with pay in lieu, resignation, mutual agreement, force majeure. For notice, you enter the date the registered letter was posted. For notice or termination by the employer, and for an agreement, you also enter the exact cause of unemployment. The RVA uses it to check whether the unemployment is involuntary. So do not write "dismissal" if it was an agreement, or the other way round. How to write the letter itself is in our blog with a sample dismissal letter.
Pay in lieu of notice. If you pay in lieu of notice, you state the period it covers. The employee gets no unemployment benefit for that period.
The white-collar holiday certificate
A white-collar employee who leaves receives a holiday certificate and leaving holiday pay from you. The certificate shows how much holiday he has already taken this year and how much leaving holiday pay you paid. His new employer needs it to settle his holiday days and holiday pay correctly.
Leaving holiday pay is 15.34% of gross pay: 7.67% single and 7.67% double leaving holiday pay. Assimilated days, such as sickness, count with a notional salary. You pay it on the current year's pay, and on the previous year's if the employee has not yet taken that holiday.
Worked example. A white-collar employee earns € 3,000 gross a month and leaves on 30 November 2026. She has taken all her 2026 holiday. Her gross pay from January to November 2026 is 11 x € 3,000 = € 33,000.
- Single leaving holiday pay: € 33,000 x 7.67% = € 2,531.10.
- Double leaving holiday pay: € 33,000 x 7.67% = € 2,531.10.
- Total: € 5,062.20 gross, with the final settlement.
A blue-collar worker gets neither a holiday certificate nor leaving holiday pay from you. His holiday pay comes from the holiday fund, based on the pay in your DmfA declaration. How holiday pay works for both groups is explained in our guide on double holiday pay.
The employee's individual account
The individual account shows, pay period by pay period, the employee's work and pay, with all deductions. Your payroll provider keeps it. When someone leaves, three deadlines apply:
- The exit date is entered on the account within 7 days of the end.
- The employee receives a full copy within 2 months of the end of the quarter in which the contract ended.
- If you pay something later, such as additional compensation, he receives a copy of that payment within 2 months.
For a departure on 30 November 2026, the quarter ends on 31 December. The copy must therefore reach the employee by 28 February 2027.
How long must you keep social documents?
You keep the individual account, the staff register and attachments such as payslips for 5 years. For the individual account, that period starts at the annual closing of the account. Digital storage is allowed, as long as copies are legible and the inspectorate can check them. Also keep the C4, the dismissal letter and proof of registered posting: you will need them if the dismissal is disputed.
What lateness costs
A C4, individual account or holiday certificate that reaches the employee late or not at all is a level 2 offence under the Social Penal Code. If an administrative fine is imposed, it is € 250 to € 2,500. For the individual account and the holiday certificate, the fine is multiplied by the number of employees concerned.
Mistakes employers make
- Preparing the C4 after the last payroll run. The deadline is the last working day, not the next payroll run.
- No C4 on resignation or retirement. It is compulsory then too.
- Forgetting the holiday certificate for a white-collar employee on a short contract. Every white-collar departure entitles the employee to a certificate.
- Entering the wrong cause of unemployment for an agreement that was in practice a dismissal. See our blog on termination by mutual agreement.
- Throwing documents away after departure. Keep them for 5 years.
What Business Centrum does for you
Business Centrum prepares the full set of social documents for every departure in your payroll administration, together with Acerta: the C4 through the electronic declaration, the Dimona OUT, the final settlement, the holiday certificate, the copy of the individual account and later form 281.10. You get the documents in time to hand them to the employee.