For employers and employees
Calculate the guaranteed salary (Belgium)
A sick salaried employee receives guaranteed salary from the employer for the first 30 days. After that, the health insurance fund (mutualiteit) pays a benefit. Since 2026, larger employers pay a solidarity contribution. For employers, and for employees who want to know what they will receive.
Cost during sickness
| Breakdown | Amount |
|---|
The daily wage for the health insurance fund is approximated as monthly salary × 12 / 312 (6-day week). Benefit days = calendar days after day 30 × 6/7. The solidarity contribution is calculated over 2 months (61 calendar days) from day 31.
Explanation: guaranteed salary during sickness
A sick salaried employee receives the first 30 calendar days of guaranteed salary from the employer. After that, the health insurance fund (mutualiteit) takes over with a benefit of 60% of the capped gross salary. Since 2026, employers with 50 or more employees pay a solidarity contribution in certain cases. For dismissal during or after sickness: see the notice period.
Frequently asked questions
How long does the employer pay guaranteed salary?
For a salaried employee, 30 calendar days at 100%. After that, the health insurance fund pays a benefit.
How much is the sickness benefit after the guaranteed salary?
During the first year of incapacity for work, 60% of the capped gross salary. The daily salary cap is €189.3583 from 1 September 2026.
What is the solidarity contribution for incapacity for work?
Since 1 January 2026, employers with at least 50 employees pay a contribution of 30% of the benefits over 2 months from day 31, for employees aged 18 up to and including 54. It does not apply if the incapacity starts in the first 30 days of employment.
What is the relapse period for guaranteed salary?
For incapacities from 1 January 2026, the relapse period is 8 weeks (previously 14 days). If the employee falls ill again within that period, there is no new guaranteed salary.
Note: indicative, not advice
This calculation is an indication based on general statutory rules and 2026 rates and does not constitute tax, legal or payroll advice. For salaried employees with an open-ended contract or one of at least 3 months. Blue-collar workers: day 1–7 100%, day 8–14 85.88%, day 15–30 a share paid by the employer topped up by the health insurance fund — not calculated. Since 1 January 2026 the relapse period for guaranteed salary is 8 weeks (instead of 14 days) and there is no new guaranteed salary on partial return to work. The solidarity contribution does not apply if the incapacity starts in the first 30 days of employment. Not included: occupational accident/disease, invalidity (after 1 year), sectoral top-ups, accrual of holiday pay and year-end bonus. No rights can be derived from this result.
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Sources & values used
| Item | Amount | Status |
|---|---|---|
| Guaranteed salary for salaried employees | 30 calendar days, 100% (employer) | socialsecurity.be |
| After that: health insurance fund | 60% of the capped gross salary (first year) | socialsecurity.be |
| Daily salary cap for primary incapacity | €189.3583 (from 1-9-2026) | RIZIV |
| Employer solidarity contribution (≥ 50 empl., age 18–54) | 30% of the benefits over 2 months from day 31 | RSZ/ONSS |
| Relapse period for guaranteed salary | 8 weeks (incapacities from 1-1-2026) | FPS Employment |
| Daily wage and benefit days | monthly salary × 12/312; days × 6/7 | approximation |
- Social Security (socialsecurity.be) – Incapacity for work and guaranteed salary (in Dutch)
- FPS Employment – Reinforced return-to-work policy: what changes from 1 January 2026? (in Dutch)
- RIZIV – The cap on your salary (daily salary cap 2026) (in Dutch)
- RSZ – Administrative instructions: solidarity contribution for incapacity for work (from 1-1-2026) (in Dutch)
- RSZ/ONSS – Administrative instructions 2026/3: social security contributions (basic contribution, wage moderation, special contributions) (in Dutch)
Checked on 6 October 2026.