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Belgium: Pay and benefits

Original and updating author: Mark Carley

Consultant editor: Thierry Viérin, Osborne Clarke

Summary

  • For the majority of employees, remuneration is governed by minimum pay scales laid down by sectoral collective agreements. (See Pay - general)
  • Employees must be paid at certain times and given an itemised payslip containing certain information. (See Payment of wages)
  • Employers must deduct social security and related contributions from pay, and may make certain other deductions. (See Deductions)
  • Female and male employees are entitled to equal pay for equal work or work of equal value. (See Equal pay)
  • A national minimum wage, known as the minimum guaranteed average monthly income, is established by a national cross-industry collective agreement. (See National minimum wage)
  • Employers must make contributions in respect of their employees to the state old-age pension scheme and deduct from pay employee contributions to the scheme. (See Pensions)
  • Employers are obliged to calculate and deduct personal income tax at source from employees' pay and make contributions for employees to the public social security system. (See Income tax and social security)
  • There are various rules regarding pay for employees absent from work due to sickness or certain other reasons. (See Pay for employees not at work)