Holiday pay Belgium calculator for white-collar staff
A white-collar employee receives holiday pay from you. Single holiday pay is the normal salary you keep paying during the holiday days. Double holiday pay is 92% of the gross monthly salary of the month in which the main holiday starts, for a full year of work. If the employee worked less last year, they receive one twelfth per month worked or treated as worked.
You pay no ordinary social security contributions on double holiday pay. The employee pays a special contribution of 13.07% on the part that corresponds to 85% of the monthly salary. You then withhold tax using the scale for holiday pay.
Worked example
Holiday pay on dismissal: the leaving holiday pay
When a white-collar employee leaves, you pay on departure 15.34% of the gross pay they earned with you this year: 7.67% single and 7.67% double leaving holiday pay. That is their holiday pay for next year. If they have not yet taken this year's holiday, you also pay 15.34% on last year's pay, for the days still open.
The special contribution of 13.07% applies to 6.80% of gross pay. Ordinary social security contributions are due on single leaving holiday pay. You give the employee a holiday certificate, and their new employer only pays an advance of 10% of the daily pay for those days.
Worked example
Holiday pay Belgium calculator for blue-collar staff
A blue-collar employee does not receive holiday pay from you, but from the RJV or a holiday fund. Gross holiday pay is 15.38% of last year's pay at 108%, plus notional pay for equivalent days such as illness. A special contribution, 1% solidarity and withholding tax are deducted.
You fund blue-collar holiday pay through the NSSO: 15.84% on pay at 108%. Of this, 5.57% goes with the normal quarterly contributions and 10.27% through a debit notice the NSSO sends in March. For 2026 pay, you pay it no later than 30 April 2027. In construction, the debit notice only applies to apprentices and trainees.
Worked example
What the tool does not work out for you
- Withholding tax on a white-collar employee's holiday pay. It depends on normal annual pay.
- Variable pay and commission. You then use an average over twelve months.
- Part-time staff and changes of working pattern. The pattern at the time of the holiday then counts.
- Supplementary holiday pay after starting or restarting work. You deduct it later from the double holiday pay.
- Sector rules. A collective agreement can add a supplement to statutory holiday pay.
Sources
The percentages and rules come from the Business Centrum figures register. We reread the sources on 6 October 2026.
- Justel, KB van 30 maart 1967 tot bepaling van de algemene uitvoeringsmodaliteiten van de wetten betreffende de jaarlijkse vakantie der loonarbeiders
- RSZ, Administratieve instructies 2026/3, Het loonbegrip: vakantiegeld
- RSZ, Administratieve instructies 2026/3, De inhouding op het dubbel vakantiegeld van de privésector
- RJV, Berekening vakantiegeld
- RJV, Vakantiegeld
- RSZ, Administratieve instructies 2026/3, De bijdragen
- FOD Financiën, Regels 1 januari 2026 (bijlage III KB/WIB 92, KB 11 december 2025), nr. 53