Payroll for construction companies: a Business Centrum case manager at work in the Ghent office

For construction companies with manual workers

Payroll for construction companies: wages under JC 124, via Business Centrum and Acerta

Payroll for construction companies in Belgium revolves around JC 124: categories, an index every quarter, stamps from Constructiv and notices when bad weather stops work. Business Centrum takes that payroll off your hands, from the Dimona to the payslip and the quarterly return. You keep your time for the site.

What we take over

What makes construction payroll different

Your manual workers fall under JC 124. These rules end up in the payslip every month:

More about the sector, from holiday pay to site allowance, on our construction page.

  1. A pay scale per category, indexed every quarter

    The minimum hourly wage depends on the category, from I to IV, with team leader and foreman above. The amounts follow the index every quarter, most recently by 0.83% on 1 October 2026. All amounts are in the JC 124 pay scale.

  2. Loyalty stamps instead of an end-of-year bonus

    You pay a contribution of 9.12% on the gross wage. Of that, 9% goes to the loyalty stamps, the end-of-year bonus of the construction sector, which Constructiv pays to your workers.

  3. Bad weather stamps

    When the weather stops work, Constructiv compensates your workers' loss of pay with bad weather stamps worth 2% of the gross wage.

  4. Rest days and construction holiday

    A construction worker gets 12 additional rest days a year, paid by Constructiv. Next year's rest days and recommended construction holiday are in the construction leave days.

What Business Centrum takes over for your construction company

This is what we take over:

  • Every worker in the right JC 124 category, with the index of every quarter
  • Contracts for manual workers, white-collar staff and students
  • Every Dimona on time, before the first working day
  • Monthly wages, with the JC 124 sector contributions
  • The notice of temporary unemployment due to bad weather
  • The quarterly return and NSSO contributions, via Acerta
  • Leave, rest days, sickness and absences

What is left for you

You pass on the hours worked, the days of unemployment and what changes. We call you if something is not right.

Business Centrum is a payroll and HR office and your fixed contact in Ghent. Returns to the NSSO go through Acerta, a recognised social secretariat.

Bad weather and site registration

Two rules where a mistake costs money straight away:

  1. Report bad weather on time

    During temporary unemployment due to bad weather, your workers get 60% of their capped wage from the NEO (RVA). The notice of the first day of unemployment in the month goes out by the next working day at the latest. Too late? Then you pay wages yourself: normal pay for the first 7 days.

  2. Attendance on site

    On a site from € 500,000 excluding VAT, you register who is present. From 1 April 2027, that becomes a registration on arrival and departure, in the new NSSO application.

How Business Centrum takes over

  1. Get acquainted

    A meeting about your company: how many workers, which categories, how do you record hours now?

  2. Start

    We set up your file with Acerta and handle the switch if you already have a social secretariat.

  3. Every month

    You pass on the hours worked, we do the rest. Your workers get their payslip on time.

Payroll for construction companies: frequently asked questions

Who pays the end-of-year bonus in construction?

Not you directly. You pay a contribution of 9.12% on the gross wage, and Constructiv pays the loyalty stamps to your workers. We make sure the wages are right in the return.

What if I report bad weather too late?

Then the NEO only accepts the temporary unemployment from the working day before the notice was sent. Until then you pay wages yourself: normal pay for the first 7 days, a capped wage after that.

Do I also have to check the withholding obligation as a contractor?

Yes, but that is separate from payroll. If you work with subcontractors, you check before every payment whether you must withhold part of the invoice. How it works: read [checking the withholding obligation](/blog/inhoudingsplicht-aannemer-controleren/).

Read more

Sources

Every amount and deadline on this page was checked against these official sources, last consulted on .

Payroll for your construction company

Want your construction payroll off your desk?

Call us or ask us to call you back. Afterwards you know what we take over, and you get a quote for your situation.

Call 09 395 94 00Free consultation