Payroll Administration, Business Centrum Ghent
Payroll services for your business.
Do you know what your employees really cost you? Accurate payroll calculations, timely payments and complete social documentation. We manage your entire payroll administration.
€3.000
gross salary
€2.280
employee net salary
€3.585
actual cost for employer
Worked example
From gross to net pay
Based on a gross salary of €3,000. Actual amounts vary with family situation and joint committee.
€2,280
Employee's net salary
€3,585
Total cost to the employer
Gross salary
€3,000
− NSSO employee (13.07% minus work bonus)
€282
Taxable income
€2,718
− Withholding tax (~16%)
€438
Net salary
€2,280
+ NSSO employer (25%, minus structural reduction)
€585
Total employer cost
€3,585
* Indicative example for a single white-collar employee with no dependants. The special social security contribution still comes off the net salary: €19.24 a month. Business Centrum calculates the exact amount for your situation.
Every figure explained
Gross salary
€3.000
What the employee expects. This is the amount in the employment contract, the amount you negotiate during hiring. But it is not what you pay, and not what the employee receives.
NSSO employee
13,07%
€282
Mandatory NSSO contribution paid by the employee themselves, deducted from the gross salary. The rate of 13.07% is fixed by law and applies to virtually all employees. For lower wages the NSSO deducts the work bonus: on €3,000 gross that is €110.54, so the employee pays €282 instead of €392.
Taxable basis
€2.718
The gross salary minus the employee's NSSO contribution. This is the basis on which withholding tax is calculated. Not the gross salary, not the net salary.
Withholding tax
~16%
€438
The most complex item. The percentage varies greatly based on family situation. A single person without children pays more than a married person with two dependent children. Example: for Thomas (single, no children) that is €438 on €2,718, or about 16%, after the tax work bonus. For Nathalie (married, partner with own income, two children) that drops to €300 on the same gross salary. We calculate the correct amount per employee.
Net salary
€2.280
Before the special social security contribution.
From the €3,000 gross the employee keeps €2,280, before the special social security contribution. That is 76.0%. The rest goes to the government via NSSO and withholding tax. This is normal and legal. But it is essential that you know this when negotiating a gross salary.
NSSO employer
25%
€585
On top of the gross salary. Not visible to the employee. You pay this directly to the NSSO. The base rate is 25%. At this salary the structural reduction comes off, so you pay €585. The exact amount differs per sector and per type of employee. Some sectors benefit from NSSO reductions for certain profiles.
Total employer cost
€3.585
per month, for 1 employee
You hire someone at €3,000 gross. You pay €3,585. The employee receives €2,280. That gap of €1,305 goes entirely to the government. That is Belgian social law. We ensure every figure is calculated correctly, every month again.
In practice
What happens
behind the scenes
every month
Four weeks, four phases. For you: send a notification and wait for your payslips. For us: everything in between.
Week 1
Collecting performance data
You submit work performance data: hours worked per employee, overtime, absences due to illness, short leave, vacation days, bonuses. For monthly-salaried employees, a notification of exceptions suffices.
Week 2
Processing and verification
Business Centrum processes all salaries. We check whether indexations apply, whether scales have been adjusted and whether new collective agreements apply to your sector. Every personnel file is reviewed individually.
Week 3
Payslips and payment overview
The payslips are ready. You receive the DmfA overview and an individual payslip per employee, along with the exact amounts to transfer. Review is possible, but rarely necessary.
Week 4
Payroll file completed and quarterly update
You receive the definitive payroll file. You pay salaries directly to your employees based on the prepared overviews. We update the quarterly declaration (DmfA) based on monthly data. Any corrections are processed for the next run.
Every month. Without exception.
Sectoral complexity
joint committees each with their own rules
Each joint committee has its own minimum wages, its own indexation moment, its own premium structure and its own collective agreement provisions. A wrong JC number is not an administrative error: it is a calculation that is wrong every month, for every employee, retroactively correctable up to 5 years back.
An inspection by the social inspectorate or NSSO routinely checks your JC assignment. Wrong JC = underpaid or overpaid staff = recovery over all previous months.
Examples from practice
| JC | Sector | Indexation | Min. hourly wage |
|---|---|---|---|
| 140 | Transport | Own index | €14.93/h |
| 302 | Hospitality | 1 January | €15.21/h |
| 200 | White collar | 1 January | €13.62/h |
| 124 | Construction | Sectoral | €18.75/h |
Amounts are indicative and based on sectoral scales. Actual minimum wages depend on job category and seniority.
What a wrong JC number costs
Every month correct. Every joint committee. Every employee type.
Errors in practice
What goes wrong
when you run payroll yourself
Index
Each joint committee has its own indexation moment. JC 200 indexes on 1 January. JC 302 indexes every year on 1 January. JC 124 follows a sectoral index with its own calculation method.
A missed indexation means underpayment of your employees. That is a violation. The back-pay applies over all months the indexation was not applied, for every affected employee, plus interest.
JC 302: 1 January indexation not applied. Two employees, 8 months in arrears: €1,340 to pay.
A company car creates a benefit in kind that increases taxable income. The calculation depends on catalogue value, CO2 emissions and vehicle age. An error in any of these elements results in an incorrect benefit and therefore incorrect net pay.
An incorrect benefit in kind means an incorrect withholding tax and ultimately an incorrect personal income tax for the employee. In an audit, both are corrected.
Catalogue value 38,000 euros, diesel, CO2 125g, age 2 years: correct BIK = 3,497 euros/year. Incorrectly calculated as 1,900 euros/year = 1,597 euros under-declaration per employee.
Car
10.00
The legal ceiling for meal vouchers is exactly €10.00 per day in total since 1 January 2026. The employer may contribute a maximum of €8.91. The employee must pay a minimum of €1.09. These are not guidelines: they are legal maxima.
Do you pay more than €8.91 per voucher, or does the employee pay less than €1.09? Then your entire contribution to the meal voucher is subject to NSSO and taxable, not just the part above the maximum. The exemption disappears entirely if exceeded.
€8,91
Max employer
€1,09
Min employee
€10,00
Legal max
Your monthly output
What you receive from us
Every month you receive a complete documentation package. Not just payslips, but also everything your accountant and your bank need.
Individual payslip
Per employee. Contains gross salary, all deductions and net amount.
Payment overview
Per bank, ready for processing. You execute the transfers.
DmfA contribution overview
Quarterly overview of your social contributions. Mandatory declaration to the NSSO.
Annual overview for accountant
Complete payroll cost overview per employee and per category, exportable.
Tax forms 281.10
Annual forms sent to the tax authority and the employee.
Additional services
Read next
- Wage indexation in Belgium 2026: when and by how much pay rose in your sector
- Double holiday pay calculation in Belgium: what you pay as an employer for white-collar and blue-collar staff
- End-of-year bonus calculation in Belgium: what you pay per sector in 2026, pro rata and after NSSO
- Paying overtime Belgium 2026: premium, time off in lieu and the 240 net hours
- Social security advance payments Belgium employer: when they are due, how they are calculated and what underpaying costs
- Wage garnishment for employers in Belgium: what you withhold, the 2026 limits and what you risk
Sources
Every amount and deadline on this page was checked against these official sources, last consulted on .
- FOD Financien, bedrijfswagens (formule voordeel alle aard 2026); berekening zoals wagen 2 in de gids voordeel-alle-aard-bedrijfswagen
- FOD Financien, brochure Belcotax-on-web (fiches 281 en opgaven 325)
- FOD Financien, sleutelformule bedrijfsvoorheffing vanaf 1 januari 2026 (bijlage III KB/WIB 92, KB 11 december 2025, BS 29 december 2025)
- FOD WASO, databank cao en samenstelling paritaire comites (public-search.werk.belgie.be)
- FOD WASO, databank minimumlonen PC 124 (bedragen 1/7/2026: categorie I 18,592) x kwartaalcoefficient 1/10/2026 volgens cao 12 juni 2014 sectorale loonschalen, art. 5
- FOD WASO, Databank minimumlonen PC 302
- FOD WASO, databank minimumlonen, PC 200 (inwerkingtreding 01/01/2026)
- FOD WASO, Limosa-fiche PC 200 (laatste aanpassing 27/01/2026)
- FOD WASO, Limosa-fiche PC 302 (laatste aanpassing 21/01/2026)
- FOD WASO, Limosa-fiche PSC 140.03 (laatste aanpassing 16/01/2026)
- FOD WASO, Minimumlonen per paritair (sub)comité: PSC 140.03
- FOD WASO, schorsing wegens ziekte en ongeval (gewaarborgd loon, herval)
- RJV, vakantiegeld arbeiders (wanneer?)
- RSZ, administratieve instructies 2026/3, de gevolgen van een nalatigheid (art. 28 wet 27 juni 1969)
- RSZ, administratieve instructies 2026/3, DmfA algemeen en de gevolgen bij verzuim
- RSZ, administratieve instructies 2026/3, maaltijdcheques (KB 10 november 2025)
- RSZ, administratieve instructies 2026/3, structurele vermindering
- RSZ, administratieve instructies 2026/3, werkbonus (vanaf 1/9/2026)
- RSZ, administratieve instructies, de verjaring
- RSZ, administratieve instructies, socialezekerheidsbijdragen
Let us take payroll processing off your hands
We process your salaries correctly every month: right joint committee, right indexations, right withholding tax. You receive the payslips and payment overview so all that remains is to execute the transfers.
Introductory meeting→