Orientation 2026 - Belgian Payroll

Belgian Payroll

Gross monthly Salary

Gross vs net

When providing numbers for salaries or stipends, these numbers are always GROSS (i.e. before social and tax mandatory deductions). The tax situation of individuals may differ. Please do not compare net figures because you would not be comparing the same things. It is possible that 2 people earning the same gross amounts, but with a different fiscal situations end up with a different monthly net. Every situation is individual and confidential.

Belgian Social security

A Belgian employee social security contribution of 13,07% will be deducted at source from your gross salary, and will be remitted to Belgian social security by ISB. This social contribution is global and covers basic health insurance, unemployment allowance rights, Belgian legal pension, child benefits, maternity leave, ..

ISB will also pay Belgian employer social security contributions, but those will not be shown of your payslips.

Withholding Taxes

In Belgium, employers have the obligation to withhold taxes at source, called "withholding taxes".

These withholding taxes are calculated according to official tax scales published by the Belgian government (depending on the type of income, level of income and family situation). These taxes will be deducted by ISB t the source every month from your payroll and remitted to Belgian tax authorities.

Monthly withholding taxes are however not a final tax, they are only an advance on the final taxes that will be due through annual tax return.

Withholding taxes are calculated after deduction of Social Security (= taxable amount).

Vacation Pay

Vacation pay is paid in June, in addition to the June salary. It corresponds to 92% of a normal month’s gross salary and is prorated to the number of days worked at ISB during the previous calendar year (in the case of a new hire, from August to December of the previous year). This amount is subjected to extra income tax.

Year-end Bonus (not for interns)

In December, a 13th month (additional 1 month’s gross salary) is paid. It is prorated to the number of days worked at ISB during the current calendar year. This bonus is subjected to extra income tax.

Salary payments and pay slip

Your salary is usually paid on the second last working day of the month. In June you will receive extra vacation pay and in December an end of year bonus (not for interns).

The payments calendar will give you the exact dates of payments of salaries, stipends, vacation pay, 13th month, etc. The calendar is not fixed, changes may occur, so check regularly on the HR Shared Drive.

Your pay slip will be made available to you electronically. We will send you a mail enabling you to set up your electronic pay slip via www.myworkandme.com .

Each month, at payment time you will receive a message informing you that your pay slip is available. You can then download your pay slip, print it, leave it on the server, or save it elsewhere. The original documents stay on the server during 5 years. We have a legal obligation to keep HR documents during 5 years.

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