Employer social security rates 2026 and key figures in Belgium
The amounts, percentages and deadlines employers in Belgium look up most often, by topic. Each figure shows since when it applies, the official source and the date we checked it.
58 figures from 6 official sources, last checked on . We check every figure at the source itself, such as FPS Employment, the NSSO and the National Labour Council, and again with every indexation and change in the law. If a source is not clear-cut, the figure is not listed here.
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Pay and indexation
Social security contributions
| Figure | Value | Since | Source |
|---|---|---|---|
| Basic employer contribution category 1 | 19.88% | In force | NSSO: RSZ, Administratieve instructies 2026/3, De bijdragenchecked |
| Maximum wage moderation contribution category 1 | 5.12% | In force | NSSO: RSZ, Administratieve instructies 2026/3, De bijdragenchecked |
| Employee social security contribution | 13.07% | In force | NSSO: RSZ, Administratieve instructies 2026/3, De bijdragenchecked |
| Pay base for the NSSO contributions of blue-collar workers | 108% | In force | NSSO: RSZ, Administratieve instructies 2026/3, De bijdragenchecked |
| Maximum reduction first employee (flat rate G21) | € 2,000 per quarter | NSSO: RSZ, Administratieve instructies 2026/3, Eerste aanwervingenchecked | |
| Reduction second to fifth employee (G1) | € 1,000 per quarter | NSSO: RSZ, Administratieve instructies 2026/3, Eerste aanwervingenchecked | |
| Maximum social work bonus per employee per calendar year, since 1 July 2026 | € 3,594.36 per year | NSSO: RSZ, Administratieve instructies 2026/3, De bijdrageverminderingen: werkbonuschecked |
Notice and dismissal
Sickness and guaranteed pay
| Figure | Value | Since | Source |
|---|---|---|---|
| Guaranteed salary white-collar, calendar days | 30 days | In force | FPS Employment: FOD WASO, Schorsingen van de arbeidsovereenkomst: ziekte en ongevalchecked |
| Guaranteed pay blue-collar worker, days 8 to 14 (and above the health insurance ceiling up to day 30) | 85.88% | In force | FPS Employment: FOD WASO, Schorsingen van de arbeidsovereenkomst: ziekte en ongevalchecked |
| Guaranteed pay blue-collar worker, days 15 to 30, up to the health insurance ceiling | 25.88% | In force | FPS Employment: FOD WASO, Schorsingen van de arbeidsovereenkomst: ziekte en ongevalchecked |
| Relapse period since 1 January 2026 | 8 weeks | FPS Employment: FOD WASO, Schorsingen van de arbeidsovereenkomst: ziekte en ongevalchecked | |
| First day of sickness without a certificate | 2 times a year | Justel: Justel, wet van 3 juli 1978 betreffende de arbeidsovereenkomsten, art. 31checked | |
| Statutory deadline for the sick note | 2 working days | In force | Justel: Justel, wet van 3 juli 1978 betreffende de arbeidsovereenkomsten, art. 31checked |
Holiday pay and bonuses
Benefits and allowances
Explained in
- Meal vouchers employer contribution Belgium: what you pay, what you deduct, what it saves
- Home working allowance Belgium 2026: a higher maximum since September and what the NSSO expects from you
- Commuting allowance mandatory Belgium? What you pay per mode of transport and per sector
- Benefit in kind company car Belgium 2026: the calculation and what the car costs you
Flexi-jobs and students
| Figure | Value | Since | Source |
|---|---|---|---|
| Special employer contribution on flexi-job pay including flexi holiday pay | 28% | NSSO: RSZ, Administratieve instructies 2026/3, Flexi-jobschecked | |
| Flexi holiday pay, paid together with the flexi wage | 7.67% | In force | NSSO: RSZ, Administratieve instructies 2026/3, Flexi-jobschecked |
| Minimum flexi hourly wage, hospitality (indexed) | € 12.11 per hour | NSSO: RSZ, Administratieve instructies 2026/3, Flexi-jobschecked | |
| Annual tax-free ceiling on flexi income for non-retirees (indexed) | € 18,440 per year | NSSO: RSZ, Administratieve instructies 2026/3, Flexi-jobschecked | |
| Student quota per calendar year | 650 hours | In force | NSSO: RSZ, administratieve instructies 2026/3, studentenchecked |
| Student solidarity contribution, employer | 5.42% | In force | NSSO: RSZ, administratieve instructies 2026/3, solidariteitsbijdrage studentenchecked |
| Student solidarity contribution, student | 2.71% | In force | NSSO: RSZ, administratieve instructies 2026/3, solidariteitsbijdrage studentenchecked |
Penalties
How we check the employer social security rates 2026 and other figures
Business Centrum keeps an internal register of every amount, percentage and deadline on this site, with its official source and the date it was checked. This page shows the figures from that register that employers need most often. The values come straight from the register: when a figure is updated, it changes here too.
A figure only appears here with an official source: a public authority, the National Labour Council or the legal text itself. We leave out figures on which sources disagree and values from earlier years. Amounts for other joint committees are in the guides per committee.
Sources used
- National Labour Council2 figures
- FPS Employment, Labour and Social Dialogue24 figures
- National Social Security Office25 figures
- Justel, Belgian Official Gazette5 figures
- National Annual Holiday Office1 figure
- FPS Finance1 figure
Citing the employer social security rates 2026 and key figures
You may reuse the figures on this page freely, with attribution. Name Business Centrum, this page and the date of checking, for example:
Business Centrum, Employer social security rates and key figures 2026, https://www.business-centrum.be/en/cijfers/, checked on 3 October 2026.
Key figures 2026
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