For employers
Employer cost calculator 2026 (Belgium)
What does an employee cost in Belgium? For employers and start-ups considering a first hire or checking their social secretariat’s figures: calculate the total employer cost of a white-collar employee in 2026: gross salary, employer social security contributions (RSZ/ONSS), double holiday pay and end-of-year bonus — per month and per year.
Total employer cost
| Breakdown | Amount |
|---|
Double holiday pay and the end-of-year bonus are paid once a year; here they are accrued per month. A white-collar employee’s single holiday pay is the normal salary during the holidays and is already included in 12 × monthly salary.
Explanation: calculating employer cost
The employer cost of a white-collar employee consists of the gross salary, the employer social security contributions (basic contribution and wage moderation contribution), double holiday pay and the end-of-year bonus (13th month), plus fringe benefits such as meal vouchers or group insurance. Want to know what the employee keeps in net pay? Use the gross-to-net calculator.
Frequently asked questions
What is the employer cost of an employee in Belgium?
The total employer cost is the gross salary plus employer social security contributions, double holiday pay, the end-of-year bonus and any fringe benefits and insurance (e.g. occupational accident insurance).
How much social security does an employer pay in 2026?
In the private sector the basic contribution is 24.92%, plus the wage moderation contribution and a few small contributions. This calculator uses 32.43% (fewer than 10 employees) or 34.12% (10 or more employees), before the structural reduction.
What is the structural reduction?
A reduction in employer contributions, mainly for lower salaries. It lowers the employer cost but is not deducted in this calculation.
Does this calculation also apply to blue-collar workers?
No. For blue-collar workers, social security is calculated on 108% of pay and holiday pay is paid through a holiday fund. This calculator assumes a white-collar employee in the private sector.
Note: indicative, not advice
This calculation is an indication based on general statutory rules and 2026 rates and is not tax, legal or payroll advice. Not deducted: the structural reduction and target-group reductions (e.g. first hires), which lower employer contributions — especially for lower salaries. Not included: compulsory occupational accident insurance (premium paid to an insurer), sector contributions and the Company Closure Fund (unless entered), the special employer contribution on group insurance, blue-collar workers (108% rule and holiday fund) and the public sector. Supplementary pensions (2nd pillar / group insurance / sector fund) and the company-car benefit in kind depend on the plan and sector in Belgium; they are not part of this calculator — see FSMA and socialsecurity.be. Dutch pension or company-car percentages do not apply here. No rights can be derived from this result.
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Sources & values used
| Item | Amount | Status |
|---|---|---|
| Basic employer contribution (private sector) | 24.92% | RSZ/ONSS 2026/3 |
| Wage moderation contribution | 7.48% (5.67% + 5.67% on employer contributions + 0.40% annual holidays) | RSZ/ONSS 2026/3 |
| Asbestos fund / occupational accidents | 0.01% / 0.02% | RSZ/ONSS 2026/3 |
| Special unemployment contribution (≥ 10 employees) | 1.60% (1.69% incl. wage moderation) | RSZ/ONSS 2026/3 |
| Total used | 32.43% (< 10 wn.) of 34,12% (≥ 10 wn.) | derived |
| Structural reduction | not deducted (mentioned) | not calculated |
| Double holiday pay | 92% of monthly salary (for a full holiday reference year) | socialsecurity.be |
| Double holiday pay: no employer contributions | assumed | approximation |
| End-of-year bonus | input (default 100% of monthly salary), subject to social security | per joint committee |
- RSZ/ONSS – Administrative instructions 2026/3: social security contributions (basic contribution, wage moderation, special contributions) (in Dutch)
- Social Security (socialsecurity.be) – Which contributions does an employer pay? (incl. 13.07% employee, structural reduction) (in Dutch)
- Social Security (socialsecurity.be) – Annual holidays (holiday reference year, max. 4 weeks, double holiday pay 92%) (in Dutch)
- FSMA – Who pays the contributions for my supplementary pension? (in Dutch)
- socialsecurity.be – Supplementary pensions (in Dutch)
Checked on 6 October 2026.