Hiring Your First Employee in Belgium in 2026
You have found the right person in Belgium and they are ready to start. Hiring your first employee in Belgium now means employing them legally, paying them correctly, and doing it without setting up a structure you do not yet need.
That is where many companies hiring their first employee in Belgium get stuck. Belgian employment law is layered: federal rules cover contracts and social security, joint committees set much of the practical detail, and different linguistic regions have their own rules for employment documents and social relations. Registration steps have firm deadlines, and employer social security adds meaningfully to the wage bill.
None of this is a reason not to hire in Belgium. It is a reason to understand the rules before the start date, not after.
This guide covers the decisions and steps involved in hiring your first employee in Belgium in 2026: which hiring model to choose, what the employee will actually cost you, which registrations must be done and in what order, what the contract must contain, and what changes if the person is not an EU citizen.
What are your options for hiring your first employee in Belgium?
There are three main ways to employ a person in Belgium: through your own Belgian entity, through a foreign company registered directly as an employer with the Belgian social security system, or through an Employer of Record (EOR).
Engaging the person as a self-employed contractor is a different legal relationship and carries misclassification risk if the person works under your direction like an employee.
Own Belgian entity. The private limited company, the BV in Dutch or SRL in French, is the standard vehicle. Since the 2019 Code of Companies and Associations there is no fixed minimum share capital. Instead, the founders must file a financial plan with the notary showing sufficient starting funds for the planned activity. Incorporation is by notarial deed followed by registration in the Crossroads Bank for Enterprises.
Foreign company registered as an employer. A company without a Belgian establishment can register directly with the National Social Security Office (ONSS in French, RSZ in Dutch) and run Belgian payroll for staff. This avoids incorporating, but it can raise permanent establishment questions and still requires the relevant employer registrations, insurance, payroll and compliance arrangements.
Employer of Record. An EOR can employ the person in Belgium through its own Belgian structure and handle the employment contract, payroll, social security and local compliance while the client company manages the employee's day-to-day work.
However, Belgium has specific rules on the hiring out of workers, and the use of an EOR must be structured in a way that complies with those rules. In principle, hiring out workers where a third party exercises part of the employer's authority is prohibited unless a legal exception applies. Companies should therefore assess the EOR structure rather than assume that every EOR arrangement is automatically permitted.
A useful way to choose is to consider whether you are testing the market, building a team or committing long term. Testing and early team-building may point toward an EOR where the structure is appropriate. Committing long term with several hires and local revenue may point toward an entity, with an EOR potentially used as a bridge while the entity is being set up.
How much does an employee in Belgium cost the employer in 2026?
For budgeting purposes, model roughly 27% on top of gross salary for employer social security on a white-collar employee, then add the Belgian extras: statutory double holiday pay, an end-of-year premium where the joint committee requires it, and often meal vouchers or other sector-specific benefits.
The exact employer social security cost depends on the employee category, applicable reductions and other sector-specific rules, so 27% should be treated as a practical budgeting estimate rather than a universal statutory rate.
The employee also pays a personal social security contribution of 13.07% of gross salary, which the employer withholds and remits together with the employer share. Professional income tax is also withheld through payroll.
Worked example
For a white-collar employee on a EUR 50,000 gross annual salary, employer social security modelled at around 27% comes to roughly EUR 13,500 per year.
On top of that, you should budget statutory double holiday pay of about 92% of one month's salary and, where the applicable joint committee requires it, an end-of-year premium of roughly one month's salary.
Together these can add close to two months of pay, so the fully loaded annual employment cost is well above the headline gross salary.
Minimum wage in 2026
Where no binding sector or company wage scale applies, the national floor is the guaranteed average minimum monthly income (GMMI, or RMMMG in French).
From 1 July 2026, it is EUR 2,233.61 per month for workers aged 18 and over.
In practice, many employees are covered by a sector joint committee whose minimum wage scales may sit above this floor. The applicable joint committee should therefore be confirmed before setting salary.
Other costs to plan for
- Double holiday pay. A statutory payment of about 92% of a month's gross salary for white-collar employees, normally paid around May or June.
- End-of-year premium. A 13th-month-style bonus required by many joint committees rather than by one general federal rule.
- Meal vouchers and other benefits. Widely used and often determined by sector or company arrangements.
- Work accident insurance. A compulsory separate insurance policy.
- External prevention service. Employers must comply with occupational health and safety obligations, including affiliation with the appropriate prevention service where required.
Which registrations are required before the employee starts?
One of the key reporting requirements is the Dimona declaration. The Dimona IN must be filed no later than the moment the employee actually starts work. It can also be filed in advance.
For a company hiring in Belgium for the first time, the process typically includes:
- Register as an employer with the ONSS/RSZ. Identify your company through the WIDE online service to receive an employer social security number.
- Take out work accident insurance. This must be in place when the employee starts work.
- Arrange occupational health and safety compliance, including affiliation with an external prevention service where applicable.
- File the Dimona IN declaration no later than the employee's actual start of work.
- Identify the correct joint committee. This determines important employment conditions including minimum pay, working time, premiums and sector-specific benefits.
- Put the employment contract and required employment information in place in the legally required language and within the applicable deadlines.
- File the quarterly DmfA declaration with the ONSS/RSZ, reporting pay and employment information.
- Withhold and remit employee social security contributions and professional income tax.
Many first-time employers appoint a Belgian social secretariat to operate Dimona, DmfA and payroll on their behalf.
What must a Belgian employment contract contain?
The default employment relationship in Belgium is an open-ended contract.
A fixed-term contract must generally be in writing for each employee individually no later than the time the employee starts work. If the legal requirements are not met, the relationship may be treated as an open-ended employment contract.
As a general rule, employers can conclude up to four successive fixed-term contracts, provided each contract lasts at least three months and their total duration does not exceed two years.
A separate route can allow successive fixed-term contracts for up to three years, subject to additional conditions and prior authorisation.
A written employment agreement should clearly cover the essential terms of employment, including:
- Identity of employer and employee
- Place of work
- Job title or role
- Start date and, where applicable, the fixed term
- Salary and pay arrangements
- Working hours and schedule
- Applicable joint committee
- Applicable benefits and premiums
- Notice and termination arrangements
- Any specific clauses such as confidentiality or non-compete provisions, where legally permitted
Which language must the contract be in?
Belgian language rules for employment documents are primarily linked to the employer's operating seat, rather than simply the employee's place of work.
Where the operating seat is in the Dutch-speaking region, Dutch is generally required. In the French-speaking region, French applies, while German is used in the German-speaking region.
The Brussels-Capital Region has its own bilingual framework. The required language can depend on the employee and the type of employment document.
An English translation can be provided in addition, but it does not replace the legally required language version.
Joint committees apply automatically
Most employees in Belgium fall under a sector joint committee.
The applicable joint committee can determine minimum wage scales, working time, end-of-year premiums, meal vouchers, supplementary pensions and other employment conditions.
Identifying the correct joint committee is therefore one of the most important steps in setting up Belgian payroll.
What are the working hours, leave and pay rules?
The standard working week in Belgium is generally 38 hours.
Full-time employees working a five-day week are generally entitled to four weeks of statutory paid annual leave, corresponding to 20 days under a standard five-day schedule.
Belgium also has 10 statutory public holidays.
Depending on the applicable sector and salary regime, wages may also be subject to automatic indexation.
How annual leave accrues
Belgian statutory holiday entitlement is generally based on work performed during the previous calendar year.
This means that an employee who has not previously worked in Belgium may not immediately have a full statutory holiday entitlement during their first year.
Additional or "European" holidays can allow eligible employees to supplement their leave entitlement after meeting the applicable qualifying conditions.
This is worth explaining to employees during onboarding, as the Belgian system can differ significantly from annual leave systems in other countries.
Holiday pay and premiums
White-collar employees normally continue to receive their salary during statutory leave and also receive double holiday pay, generally around 92% of one month's gross salary.
Many joint committees also provide for an end-of-year premium. The exact entitlement depends on the applicable sector rules.
Working time limits
The normal working week is generally 38 hours.
Belgian law provides a range of exceptions and derogations for particular working arrangements. In certain legally defined circumstances, working time can reach up to 11 hours per day and 50 hours per week.
These figures should not be treated as the normal working-time limits. Overtime, compensatory rest and sector-specific arrangements need to be assessed against the applicable working schedule and joint committee.
How does dismissal and notice work in Belgium?
Belgium generally has no probation period for ordinary employment contracts. Probationary clauses were abolished in 2014, subject to limited exceptions such as student employment and temporary agency work.
Fixed-term contracts are subject to separate rules governing early termination during the initial part of the contract, but these rules should not be treated as a general probation period.
Notice periods are determined by statutory scales and increase with seniority.
For employment contracts whose execution starts on or after 1 August 2026, the employer notice period during the first six months of seniority is one week. It then increases according to the statutory schedule and is capped at 52 weeks from 17 years of seniority.
For employees resigning, a separate statutory scale applies. For contracts starting on or after 1 August 2026, employee notice is also one week during the first six months and increases with seniority, subject to a maximum of 13 weeks.
Depending on the circumstances, an employee may also request the concrete reasons for dismissal, and manifestly unreasonable dismissal can result in additional compensation under the applicable rules.
What changes if the employee is not an EU citizen?
A non-EU national who will work in Belgium for more than 90 days generally needs a Single Permit, combining work and residence authorisation in one procedure.
The employer normally initiates the application, and the required authorisation must be obtained before the employee starts work.
EU, EEA and Swiss citizens generally do not need a Belgian work permit, although local residence or registration requirements may still apply.
For third-country nationals:
- The employer applies through the competent Region: Flanders, Wallonia or the Brussels-Capital Region.
- A labour market test may apply depending on the role and immigration category.
- Different rules or exemptions can apply to categories such as highly qualified workers, EU Blue Card holders, intra-corporate transferees, shortage occupations and researchers.
- Salary thresholds for highly qualified routes are regional and may be updated, so the applicable threshold should be checked at the time of application.
Immigration should therefore be factored into the hiring timeline before agreeing a start date.
How does an Employer of Record work in Belgium?
An EOR can employ a Belgian hire through its own Belgian structure, run payroll and support local employment compliance while the client manages the employee's day-to-day activities.
However, the arrangement must comply with Belgium's rules governing the hiring out of workers.
Belgian law generally restricts arrangements where a worker is made available to another company and that company exercises part of the employer's authority, subject to legally defined exceptions.
A compliant EOR arrangement should therefore take into account:
- Belgian rules on the hiring out of workers and employer authority
- The correct joint committee
- Employment contract language requirements
- Applicable wage indexation
- Dimona and DmfA reporting
- Payroll and social security
- Work accident insurance
- Occupational health and safety requirements
EOR is therefore not a way to bypass Belgian employment law. It is a way to manage local employment without immediately establishing your own entity, provided the structure complies with Belgian requirements.
Jackson & Frank employs talent in Belgium through its own entity rather than relying on a partner network.
EOR or entity: which is right for hiring your first employee in Belgium?
If you are hiring a small initial team, are still testing the Belgian market and want to avoid setting up an entity immediately, an EOR may provide a lighter route where the arrangement is legally appropriate.
If you are making a long-term commitment to Belgium, expect to build a larger team or need a local entity for commercial or regulatory reasons, incorporating a Belgian company may make more sense.
| Consideration | Employer of Record | Own Belgian entity |
|---|---|---|
| Time to first compliant hire | Potentially faster once setup requirements are met | Requires incorporation and employer setup |
| Upfront cost | EOR service fee | Incorporation, notary and professional fees |
| Ongoing administration | Managed largely by EOR | Managed by the company and its local providers |
| Payroll and social security | EOR handles local payroll | Company arranges local payroll |
| Immigration support | May be available where the structure and route permit | Local entity acts as employer/sponsor where applicable |
| Typical use case | Initial hires, market testing, small teams | Long-term presence and growing local operations |
Whichever route you choose, Belgian employment rules still apply. The main difference is which legal entity employs the individual and who manages the associated administration.
Conclusion
Hiring your first employee in Belgium is largely a question of getting the structure and sequence right.
Employer registration, work accident insurance, Dimona, the applicable joint committee, employment documents, payroll and social security all need to be addressed at the correct stage.
The bigger strategic decision is whether to establish your own Belgian entity or use an EOR while you build your presence.
An EOR can reduce the administrative burden of an initial hire, but the arrangement must still comply with Belgium's rules on the hiring out of workers. A local entity may make more sense once you are committed to building a longer-term Belgian operation.
If you are assessing how to employ talent in Belgium, Jackson & Frank can help you understand the employment structure, payroll, immigration and compliance requirements for your specific situation.
Sources
- Belgian Federal Public Service Employment, Labour and Social Dialogue - Employment Contracts - https://employment.belgium.be/en/themes/employment-and-labor-market/employment-contracts - official guidance on Belgian employment contracts, including open-ended and fixed-term employment
- Belgian Federal Public Service Employment, Labour and Social Dialogue - Notice Periods: Dismissal by the Employer - https://employment.belgium.be/en/themes/employment-and-labor-market/employment-contracts/notice-periods-employment-contract-01012014 - official guidance on statutory employer notice periods, including the rules applicable to contracts starting from 1 August 2026
- Belgian Federal Public Service Employment, Labour and Social Dialogue - Notice Periods: Resignation by the Worker - https://employment.belgium.be/en/themes/employment-and-labor-market/employment-contracts/notice-periods-resignation-worker - official guidance on employee resignation notice periods, including the rules applicable from 1 August 2026
- Belgian Federal Public Service Employment, Labour and Social Dialogue - Working Time and Rest Periods - https://employment.belgium.be/en/themes/international/posting/working-conditions-be-respected-case-posting-belgium/working-time-and - official guidance on normal working time, statutory limits, derogations, rest periods and public holidays
- Belgian Federal Public Service Employment, Labour and Social Dialogue - Hiring Out of Workers - https://employment.belgium.be/en/themes/international/posting/working-conditions-be-respected-case-posting-belgium/hiring-out - official guidance on Belgium's restrictions on the hiring out of workers, the exercise of employer authority and permitted exceptions
- Belgian Social Security - Dimona - https://www.socialsecurity.be/employer/instructions/dmfa/fr/latest/instructions/obligations/obligations_nsso/dimona/principaldata.html - official guidance on employee declarations and employer identification requirements
- Belgian Social Security - Employer Registration / WIDE - https://www.socialsecurity.be/employer/instructions/dmfa/fr/latest/instructions/employers/identification/new_employer.html - official information on registering and identifying a company as an employer with the ONSS/RSZ
- Belgian Social Security - DmfA - https://www.socialsecurity.be/site_fr/employer/applics/dmfa/index.htm - official information on Belgian social security declarations and employer reporting
- Belgian Federal Public Service Foreign Affairs - Employee (Single Permit) - https://republiquedecoree.diplomatie.belgium.be/en/travel-belgium/visa-belgium/visa-long-stays-over-90-days/employee-single-permit - official information on the Single Permit process for non-EU employees working in Belgium for more than 90 days