Belgium - Individual - Other taxes - Worldwide Tax Summaries Online
...Social security contributions The employee's share of social security taxes is 13.07% of the total gross compensation, with no cap. The employer's share currently varies around 27%. Social security taxes are deductible in determining taxable income. For foreign employees with short-term assignments in Belgium who continue to be subject to the social security schemes of their home country, an ......
https://taxsummaries.pwc.com/belgium/individual/other-taxes
Payroll Taxes in Belgium | Boundless
...Employer contributions in Belgium Contributions are generally flat rates applied to the gross salary. However, for employee social security contributions (which are deducted from the employee?s salary), there is a ceiling on the gross income to which some of these contributions apply....
https://boundlesshq.com/guides/belgium/taxes/
Social security contribution - Commissioner Brussels Europe & International
...Self-employed workers in Belgium must make social security contributions to a social insurance fund. Self-employed contributions are usually a higher percentage of income than those paid by employees. This is because they must cover some of the contributions that the employer would otherwise pay....
https://www.commissioner.brussels/i-am-an-expat/taxes/social-security-contribution/
Belgium: Changes to Reductions in Social Security Contributions for ...
...In order to boost the creation of employment, Belgium knows a system of reducing the social security contributions paid for the first employees hired by a company. This system is applied to new employers of new employees, which means employers that have never engaged employees before....
https://leglobal.law/2023/11/22/belgium-changes-to-reductions-in-social-security-contributions-for-first-hires-as-of-2024/
New cap on employer social security contributions for high earners
...The Belgian Programme Act of 18 July 2025 provides for an exemption from employer contributions to the National Social Security Office (NSSO) on employee earnings above a certain salary threshold, scheduled to apply as from 1 July 2025....
https://www.deloittelegal.be/lg/en/blogs/new-cap-on-employer-social-security-contributions-for-high-earners.html
Social contributions - Acerta
...Curious about the 2024 budgetary measures? The Programme Act that was published in today?s Belgian Official Gazette provides details of a number of budgetary measures for 2024. The changes relate to flexi jobs, the work bonus and the work resumption bonus. Read the full overview and find out what applies to you as an employer....
https://www.acerta.be/en/inspiration/social-contributions
Belgium Payroll Calculator 2024 | iCalculator? BE
...Use our Belgium Payroll Calculator for the 2024 tax year to effortlessly calculate your net salary, income tax, social security contributions, and other deductions. Accurate and easy-to-use, it?s your go-to tool for payroll calculations in Belgium....
https://be.icalculator.com/belgium-payroll-calculator/2024.html
Belgium introduces remuneration cap for calculating social security ...
...The current Belgian government announced in its government agreement that it would introduce a cap for calculating the employer social security contributions. The Programme Act of 18 July 2025, which was published in the Official Journal of 29 July 2025, effectively introduced this remuneration cap....
https://www.lexgo.be/en/news-and-articles/14334-belgium-introduces-remuneration-cap-for-calculating-social-security-contributions
Employment & Labour Laws And Regulations Belgium 2024
...Explore the 2024 employment and labor laws in Belgium. Learn key regulations that protect rights, ensure fair treatment, and promote workplace harmony....
https://globalpeoplestrategist.com/employment-labour-laws-and-regulations-belgium-2024/
Get a discount when hiring your first employee in Belgium (2024)
...The employee?s gross salary itself is subject to a standard 13.07% deduction. Before, employers in Belgium could receive full reduction in social security contributions for an unlimited duration for their first employee. In 2022, this ?target group reduction? was reduced to max. ?4,000 EUR per quarter, but still for an unlimited duration....
https://www.taxpatria.be/get-a-discount-when-hiring-your-first-employee-in-belgium-2024/