
For employers with one employee
Payroll for one employee: everything a payslip needs, handled
Payroll for one employee takes the same work every month as in a large company: the right wage under the joint committee, the deductions, a payslip and payment on time. Business Centrum takes that over, with a fixed contact in Ghent and Acerta as the recognised social secretariat. You pass on the days worked, we do the rest.
What a single payslip asks for every month
One employee, but the same set of checks every month:
The right wage
The wage follows the pay scale of the joint committee for your activity and never falls below the guaranteed minimum, since the latest indexation € 2,233.61 gross per month for a full-time employee aged eighteen or over. Pay scales, indexations and premiums change during the year.
Deductions and your contribution
On the gross wage of a white-collar employee you withhold 13.07% in social security, then the withholding tax, which depends on your employee's family situation. As the employer you pay roughly 25% in social security on top, minus the reductions you are entitled to.
The payslip and the payment
Your employee gets a payslip with every payment. Unless a collective agreement or the work rules say otherwise, you pay the wage no later than the 4th working day after the period it covers.
What Business Centrum takes over for your employee
You run your business, we keep the payslip right:
- The right joint committee and pay scale for your employee
- Monthly [payroll](/diensten/loonadministratie/): wage calculation and payslip
- Your sector's indexation and premiums, on time
- The quarterly return with the first-employee reduction, via Acerta
- The tax form after every year
- The overview of what you transfer each month
What is left for you
You pass on the days worked and absences and pay the net wage to your employee. 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.
What comes on top each quarter and each year
Beside the payslip there are fixed deadlines, even for a single employee:
The quarterly return
Wages and contributions go to the NSSO in the DmfA every quarter, within 1 month after the quarter ends. Read what the DmfA is.
The reduction for your first employee
If this is your first employee, you are entitled to a reduction of up to € 2,000 per quarter. You only get it when it is in the return. All conditions in the guide to first hires.
The tax form and the records
After the year comes the tax form, for this year's wages no later than 28 February 2027. You keep your employee's individual account for 5 years after the annual closing.
How Business Centrum takes over
Get acquainted
A conversation about your employee: which job, which contract and which wage?
Start
We set up your file with Acerta and check the committee and the pay scale.
Every month
You pass on the hours worked, we make the payslip and the payment overview.
Payroll for one employee: frequently asked questions
Is a social secretariat worth it for just one employee?
The obligations are the same as with ten employees: payslip, Dimona, quarterly return and tax form. A mistake for one employee hurts just as much. Business Centrum does not publish rates: you get a tailored quote. What drives the price is in [the guide to the costs](/gids/kosten-sociaal-secretariaat/).
Can I run payroll for one employee myself?
Yes, a social secretariat is not compulsory: [see why](/vraag/sociaal-secretariaat-verplicht/). You then remain responsible for every calculation and every return, also when the rules of your committee change.
What if my employee works part-time?
Then the wage follows the hours in the contract. The first-employee reduction is also granted in proportion to the hours worked. We recalculate it every month.
Sources
Every amount and deadline on this page was checked against these official sources, last consulted on .
- FOD Financiën, Belcotax-on-web, Indieningstermijnen fiches
- FOD WASO, De sociale documenten
- FOD WASO, Loonbescherming: termijn en tijdstip van betaling
- Nationale Arbeidsraad, Tabellen cao-bedragen bijgewerkt op 01.07.2026 (cao nr. 43/18 van 24 maart 2026, GGMMI 18 jaar en ouder)
- RSZ, Administratieve instructies 2026/3, De bijdragen
- RSZ, Administratieve instructies 2026/3, De verplichtingen, DmfA algemeen
- RSZ, Administratieve instructies 2026/3, Eerste aanwervingen
Payroll for one employee
Your first payslip done right?
Call us or request a call back. We go through what your employee needs every month.