Understanding your Belgian payslip
The Belgian payslip looks scary at first — lots of lines, obscure acronyms, and a net amount that varies month to month. Here is a complete decoding with integrated gross → net calculator.
Calculate your net from gross
Complete calculator with ONSS, withholding tax brackets, work bonus and children deductions.
Structure of the payslip
A Belgian payslip reads in 3 main parts: what you are owed (gross), what is deducted (contributions + tax), and what remains (net in hand).
Gross components
Base salary
The monthly salary negotiated in your contract, excluding bonuses and benefits. Automatically indexed (~2 % per year on average).
Overtime
50 % surcharge on weekdays, 100 % on Sunday/holiday. Partially tax-free (first 130 hours/year for most sectors).
Bonus / commission
Bonus, commissions, gratuities. Taxed under ordinary regime except special bonuses (CCT 90, warrants, …).
Benefit in kind
Company car, mobile, computer, internet, hospitalisation insurance. Valued at lump-sum by the administration and subject to tax.
Holiday pay
Paid in May/June (single = 92 % of monthly gross) and December (double = 92 % of monthly gross) — ~ 13th month equivalent.
End-of-year bonus
Often called « 13th month », not mandatory (except sectoral CCT). Taxed under bonus regime (increased progressive rate).
Deductions and corrections
ONSS — Employee social contributions
13.07 % of gross, withheld at source. Covers pension, unemployment, sickness, holiday, allowances. Deductible before tax.
Professional withholding tax
Tax instalment withheld monthly (progressive scale by family situation). You regularise via annual return. For a single executive ~30-40 % of taxable gross.
Work bonus reduction
ONSS reduction for low salaries (≤ €3,250/month in 2025). Increases monthly net by up to €220.
Dependent person reductions
Reduced withholding tax by number of children, spouse without income, dependent disabled persons. To declare to your employer (form 281).
Non-recurrent benefit (CCT 90)
Collective bonus linked to results. Capped at €4,020/year (2025) — ONSS and tax exempt under strict conditions.
Employee vs worker — remaining differences
Since the 2014 single status, differences have shrunk. But some persist.
| Item | Employee | Worker |
|---|---|---|
| Holiday pay | Paid by the employer (May-June for single, Dec. for double) | Paid by the Holiday Fund (often May), different calculation |
| Salary | Monthly | Often hourly (× hours of the month), with night/shift bonuses |
| End-of-year bonus | Under sectoral CCT | Almost systematic via Sectoral Social Fund |
| Notice period | Single status since 2014 | Single status since 2014 |
- ONSS (social security) — official contribution sheet.
- FPS Finance — withholding tax — annually updated scales.
- BelgiGuide gross → net calculator — to estimate your actual payslip.
- 2022 expat tax regime — if you are recruited abroad.