For employees and employers
Calculate leaving holiday pay (Belgium)
Leaving your job as a salaried employee? Then you receive holiday pay when you leave: 15.34% of what you earned at your employer this year. Enter your gross monthly salary and the number of months. You immediately see the gross amount with the calculation, and roughly what you keep net.
Leaving holiday pay
| Breakdown | Amount |
|---|
Explanation: calculate leaving holiday pay (Belgium)
Are you, as a salaried employee leaving your job, your employer pays you when you leave leaving holiday pay: 15.34% of the gross salary you earned this year at that employer (7.67% single and 7.67% double holiday pay). If you have not yet taken all of this year’s holiday, you also receive holiday pay on last year’s salary (art. 46 Royal Decree of 30 March 1967). With that money you in effect pay for next year’s holiday: your new employer pays only a small part of your salary for those days. You can calculate how many holidays you have with holidays.
Frequently asked questions
How much is the leaving holiday pay?
15.34% of the gross salary you earned this year at your employer: 7.67% single and 7.67% double leaving holiday pay. Days treated as worked, such as sickness within certain limits, count. With €3,500 a month, 9 months and a year-end bonus of one month’s salary (pro rata), that is 15.34% × €34,125 = €5,234.78 gross.
Do I also get holiday pay for last year?
Yes, if you have not yet taken all of this year’s holiday (earned with last year’s work). Your employer then also pays 15.34% of last year’s gross salary, minus the holiday pay you already received for it: the salary for the holidays you already took and usually the double holiday pay from May or June. Turn this on under “More options”.
How much of my leaving holiday pay do I keep net?
On the single leaving holiday pay you pay 13.07% social security, on the double leaving holiday pay a special contribution of 13.07% on 6.80% of your gross salary. Your employer then withholds tax at the holiday pay rate from Annex III, which depends on your normal annual salary: in 2026 from 0% to 53.50%. With a salary of €3,500 a month you keep about half.
What does this mean for my holidays with a new employer?
You keep your right to holidays next year, but you already received the salary for those days through the leaving holiday pay. Your new employer pays an advance of 10% per holiday day and settles the final account in December or when you leave. Keep the holiday certificate you receive when you leave.
Does this also apply to blue-collar workers?
No. Blue-collar workers do not receive their holiday pay from their employer but from the National Annual Holiday Office (RJV) or a holiday fund, and leaving does not change that. This calculator is for salaried employees in the private sector.
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 in the private sector. Assumptions: 5-day week, no dependent children (withholding tax exemption and reduction not calculated). The normal annual salary for the withholding rate is approximated as taxable monthly salary × 12. The year-end bonus is included pro rata in the gross salary, as in the social security (RSZ) worked example; whether and how much you receive depends on your joint committee. Not included: notional salary for days treated as worked, supplementary (European) holiday pay that must be deducted, variable pay, the exact settlement per holiday day, blue-collar workers (RJV/holiday fund) and the public sector. No rights can be derived from this result.
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Sources & values used
| Item | Amount | Status |
|---|---|---|
| Leaving holiday pay current year | 15.34% of 2026 gross salary at this employer (7.67% single + 7.67% double) | RSZ / art. 46 Royal Decree 30-3-1967 |
| This year’s holiday not yet taken | also 15.34% of last year’s gross salary, minus holiday pay already paid | art. 46 Royal Decree 30-3-1967 |
| Days not yet taken | single: 7.67% × remaining days ÷ 20; double: 7.67% unless already received | approximation |
| Social security on single leaving holiday pay | 13.07% employee; employer 32.43% (≥ 10 empl.: 34.12%) | RSZ/ONSS 2026/3 |
| Double leaving holiday pay | special contribution 13.07% on 6.80% of gross salary; no employer contributions | RSZ/ONSS 2026/3 |
| Withholding tax on holiday pay 2026 | 0% up to €10,675 · 19.17% · 21.20% · 26.25% · 31.30% · 34.33% · 36.34% · 39.37% · 42.39% (up to €45,860) · 47.44% (up to €59,900) · 53.50% | Annex III 2026, point 53 |
| Holiday pay column for single and double leaving holiday pay | applied | approximation |
| Year-end bonus in the gross salary | counted pro rata (default 100% of the monthly salary) | per joint committee |
| Reference salary withholding tax | taxable monthly salary × 12; no withholding tax if the annual salary incl. holiday pay ÷ 12 gives no withholding tax (point 57) | approximation |
- RSZ – Administrative instructions 2026/3: holiday pay, leaving holiday pay for salaried employees (15.34% = 7.67% single + 7.67% double) (in Dutch)
- RSZ – Administrative instructions: deduction on double holiday pay (13.07% on 6.80% of gross salary) (in Dutch)
- RJV – Art. 46 Royal Decree 30 March 1967 (leaving holiday pay for salaried employees), history of the text (PDF) (in Dutch)
- FPS Finance – Calculating withholding tax (key formula from 1 January 2026, Annex III Royal Decree/ITC 92, Belgian Official Gazette 29-12-2025) (in Dutch)
- Social Security (socialsecurity.be) – Annual holidays (holiday reference year, max. 4 weeks, double holiday pay 92%) (in Dutch)
Checked on 7 October 2026.