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Belgian payroll is built on quarterly DmfA filings to ONSS, bedrijfsvoorheffing withholding, and the mandatory 13th month and double holiday pay. Rippling automates the full cycle for your Belgian SRL/BV.
Belgian payroll is administered through ONSS (National Social Security Office) for social security contributions and FPS Finance for bedrijfsvoorheffing (professional withholding tax). The quarterly DmfA filing to ONSS covers all social security contributions; bedrijfsvoorheffing is remitted monthly. Belgium's paritaire comité (PC) system — with 200+ sector committees — determines minimum wages, notice period calculations, and mandatory benefits including the 13th month salary and double holiday pay for each employee.
Rippling's Belgian payroll module provides:
| Contribution | Rate | Notes |
|---|---|---|
| ONSS (Employer) | ~25% | Base rate. Covers health, pension, unemployment, maternity, annual leave fund. |
| Work Accident Insurance | Variable | Private insurer. Rate depends on role risk classification. |
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| Contribution | Rate | Notes |
|---|---|---|
| Personal ONSS | 13.07% | Fixed rate on gross salary. |
| Bedrijfsvoorheffing (Withholding Tax) | Variable | Based on income and family status. Effective 30–50% for professional salaries. |
| Annual Taxable Income | National Rate |
|---|---|
| Up to €15,820 | 25% |
| €15,821–€27,920 | 40% |
| €27,921–€48,320 | 45% |
| Over €48,320 | 50% |
Municipal surcharges (0–9.9%) added per employee municipality of residence. Belgium has the OECD's highest tax wedge: combined income tax + social security = 50%+ of gross for professional salaries.
Belgian notice periods are among Europe's longest (up to 42 weeks at 20 years of service). Final pay includes all accrued leave. Employee receives full pay during notice if required to work it. If released from notice obligations, equivalent notice pay is due as severance. Rippling calculates final pay with the Belgian notice period formula on offboarding.
Statutory: ONSS (~25% employer), 20 days leave + double holiday pay, 13th month (PC-dependent), guaranteed salary during sick leave.
Market standard: Maaltijdcheques (€8/day), eco-vouchers (€250/year), hospitalization insurance (DKV/Ethias), group insurance (supplementary pension), company car or mobility budget, fietsleasing (bicycle lease). Belgium has some of Europe's richest benefit packages relative to salary.
DmfA (De Multifunctionele Aangifte) is Belgium's quarterly social security declaration filed with ONSS, covering all employer and employee ONSS contributions per employee for each calendar quarter. It must be filed within 30 days of each quarter end. Rippling generates and submits the DmfA quarterly for Belgian entity clients.
Belgian bedrijfsvoorheffing is calculated using government-published scales based on the employee's income level and family composition. It is withheld monthly and remitted to FPS Finance by the 15th of the following month. Rippling applies the correct scale per employee based on income and family status declaration collected during onboarding.
Belgium's double holiday pay (dubbel vakantiegeld) is approximately 92% of one month's gross salary paid in May or June in addition to normal salary during the main annual holiday. For white-collar employees it is calculated through payroll. Rippling accrues double holiday pay monthly and triggers the payment in the May/June payroll run.
Yes. Rippling's Belgian payroll module handles ONSS contributions, quarterly DmfA filing, bedrijfsvoorheffing withholding and remittance, double holiday pay accrual, 13th month calculation per applicable PC, and meal voucher administration. thePeopleStack configures the full Belgian payroll setup. Contact us to scope your Belgium payroll configuration.
