Employer of Record Guide in 

Belgium

Vacation Leave

• Standard Entitlement: 20 working days per year (4 weeks)
• Accrual: Vacation days are earned in the year prior to taking leave
• Payout Rules: Unused vacation must typically be taken, not paid out
• Additional Leave: Some collective agreements provide additional vacation days

Sick Leave

• Duration: Up to 1 year of sick leave protection
• Compensation:
  • First 30 days: 100% of salary (paid by employer)
  • After 30 days: Reduced rate paid by social security
• Medical Certification: Required for absences longer than 1 day

Maternity Leave

• Duration: 15 weeks total
  • 6 weeks before birth (1 week mandatory)
  • 9 weeks after birth (mandatory)
• Compensation: Paid through social security system
• Job Protection: Full job protection during leave

Paternity Leave

• Duration: 15 days within 4 months of birth
• Compensation: First 3 days paid by employer, remaining days by social security
• Flexibility: Can be taken flexibly within the 4-month window

Parental Leave

• Duration: 4 months per parent (can be taken until child turns 12)
• Compensation: Flat-rate allowance from social security
• Flexibility: Can be taken full-time, part-time, or as time credit

Bereavement Leave

• Duration: Varies by relationship to deceased
  • Spouse/partner: 3 days
  • Parents/children: 3 days
  • Siblings: 1 day
• Compensation: Paid by employer

Personal & Family Leave

• Family reasons: Limited days for family emergencies
• Training leave: Right to educational leave under certain conditions
• Time credit: System allowing career breaks with partial compensation

Summary

Termination Types

Termination for Cause:

• Requires serious misconduct
• No notice period required
• Must be justified and documented

Termination Without Cause:

• Most common form of termination
• Requires notice period or payment in lieu
• Must follow proper procedures

Notice Period Requirements

Notice periods depend on employee category and length of service:

Severance Pay

• Blue-collar workers: Generally no severance beyond notice
• White-collar workers: May receive severance depending on circumstances
• Collective agreements: May provide additional severance benefits

Probationary Periods

• Maximum duration: 12 months for most positions
• Notice during probation: Reduced notice periods apply
• Restrictions: Cannot be extended or renewed

Final Pay Requirements

Final payments must include:

• Outstanding salary
• Accrued vacation pay
• Notice period compensation
• Any applicable severance

Payment must be made by the next regular pay date following termination.

Anti-Discrimination & Retaliation Laws

Belgian law prohibits termination based on:

• Gender, race, religion, or nationality
• Pregnancy or maternity leave
• Union membership or activities
• Filing complaints about working conditions

National Holidays

Belgium observes the following national holidays in 2025:

Regional Holidays

Some regions observe additional holidays:

• Flanders: July 11 (Flemish Community Day)
• Wallonia: September 27 (French Community Day)
• Brussels: May 8 (Iris Day)

Holiday Pay Eligibility

Employees are entitled to holiday pay if they:

• Have worked at least 15 days in the month preceding the holiday
• Are present on their last scheduled workday before and first scheduled workday after the holiday

Working on a Statutory Holiday

If employees work on a public holiday:

• They receive normal pay plus a holiday premium
• Alternative day off may be provided
• Specific arrangements often governed by collective agreements

Required Documents for Employment

• Employment contract: Must be in writing and include all essential terms
• Work permit: Required for non-EU nationals
• Social security registration: Mandatory for all employees
• Tax identification: Belgian tax number required
• Bank account details: For salary payments

Language Requirements

Belgium has three official languages:

• Dutch: Required in Flanders
• French: Required in Wallonia
• German: Required in German-speaking community
• Brussels: Bilingual (Dutch/French)

Employment contracts and workplace communication must comply with regional language requirements.

Background Checks & References

• Criminal background checks: Permitted for relevant positions
• Reference checks: Common practice
• Credit checks: Limited to financial positions
• Medical examinations: Only for specific roles requiring health clearance

Data Protection & Privacy

Belgian employers must comply with:

• GDPR: European data protection regulation
• Belgian Privacy Act: National privacy legislation
• Employee consent: Required for data collection and processing
• Data retention: Specific limits on how long employee data can be stored

IP Assignment & Confidentiality

• Intellectual property: Generally belongs to employer if created during work
• Confidentiality clauses: Common and enforceable
• Non-compete agreements: Permitted but must be reasonable in scope and duration
• Trade secrets: Protected under Belgian law

Probation Period Setup

• Duration: Up to 12 months for most positions
• Evaluation: Regular performance reviews recommended
• Documentation: Important for potential termination decisions
• Notice periods: Reduced during probation

Onboarding Timeline

What the EOR Handles

Borderless AI manages:

• Employment contract preparation
• Social security registration
• Tax compliance and withholding
• Payroll processing
• Local labour law compliance
• Required government filings

Worker Classification: Employee vs. Contractor

Belgian law strictly distinguishes between employees and independent contractors:

Employees:

• Work under employer supervision and control
• Use employer-provided tools and equipment
• Receive regular salary with social security benefits
• Protected by labour law

Contractors:

• Work independently with minimal supervision
• Use their own tools and bear business risks
• Invoice for services and handle own taxes
• Not covered by employment protections

Misclassification can result in significant penalties and back-payment of social security contributions.

Unionisation & Collective Agreements

Belgium has high union membership and strong collective bargaining:

• Sector agreements: Cover most industries
• Company agreements: May provide additional benefits
• Union representation: Strong workplace presence
• Consultation requirements: Unions must be consulted on major workplace changes

Cultural Norms & DEI Expectations

Belgian workplace culture emphasises:

• Punctuality: Meetings and deadlines are taken seriously
• Hierarchy: Respect for management structure
• Work-life balance: Strong emphasis on personal time
• Multilingualism: Appreciation for language skills
• Consensus building: Collaborative decision-making

Remote Work Considerations

Remote work in Belgium requires:

• Written agreements: Specifying remote work conditions
• Equipment provision: Employer responsibility for necessary tools
• Health and safety: Employer obligations extend to home offices
• Right to disconnect: Employees' right to be offline outside work hours
• Tax implications: Potential impact on tax residency and social security

Note: Writers should verify all specific rates, dates, and regulatory requirements for Belgium before publication.