Employer Tax Contributions

Tax Type	Rate	Base
Employer Social Security Contributions	~27%	Gross Wages
Employee Social Security Contributions (Employer Withheld)	13.07%	Gross Salary
Wage Withholding Tax (Professional Withholding Tax)	Progressive (25%-50%)	Gross Salary, after social security deductions
Occupational Accident Insurance	Varies (Employer Obligatory)	Covered by employer, often premiums paid to private insurers

Filing & Compliance

• Withheld income tax payments are due by the 15th of the month following the payment of wages.
• Social security contributions are paid monthly or quarterly to the National Social Security Office (NSSO).
• Employers must provide annual tax slips (Form 281.10) to employees and submit them to tax authorities as part of annual reporting.

In Belgium, employee tax deductions encompass various areas, including social security contributions, professional expenses, and specific personal deductions.

Social Security Contributions

• Employee Contributions: These are compulsory and deducted directly from gross salary, currently at a rate of 13.07%. These contributions cover healthcare, pensions, and unemployment insurance.
• Employer Contributions: Employers also contribute a significant portion, set at 25% of the employee's gross wages.

Professional Expenses

Employees can deduct work-related expenses, either through:

• Standard Deduction: A simplified method where 30% of gross earnings are deducted, capped at €5,750 annually. For company directors, this is a flat 3% up to €3,030.
• Actual Expenses: Itemized deduction of specific, documented professional expenses, if preferred over the standard deduction.

Personal Deductions

Several personal deductions can further reduce taxable income:

• Support Payments (Alimony): 80% of alimony paid to close relatives or a separated spouse is deductible, subject to certain residency conditions.
• Pension Savings Contributions: Tax reductions apply, with maximums of €1,020 or €1,310 depending on the reduction rate (30% or 25%, respectively).
• Group Insurance Contributions: Employee contributions receive a 30% tax reduction.
• Charitable Donations: Donations of at least €40 to recognized EEA institutions qualify for a 45% tax reduction.
• Life Insurance Premiums: A 30% reduction up to €2,450 annually.
• Domestic Personnel Costs: A 30% reduction subject to specific limits and conditions.
• Child Custody Expenses: Up to €16.4 per day (as of 2024) for children under 14, with a 45% tax reduction.
• Other Deductions: Additional deductions exist, such as those related to mortgage loan repayments and services paid through local employment agencies or service checks (at regional levels).

Tax Rates and Brackets

Taxable income is divided into brackets with progressive rates, where higher income falls into higher tax brackets:

• Up to €15,820: 25%
• €15,820 to €27,920: 40%
• €27,920 to €48,320: 45%
• Above €48,320: 50%

A personal tax allowance (€10,570 for the 2024 income year, rising to €10,910 for 2025) provides a tax-free portion of income.

Tax Filing and Deadlines

Tax returns for the 2024 income year must be filed in 2025. The exact deadlines for 2025 have not yet been published but usually fall around July for online filings and June for paper filings. Online filing via MyMinfin (Tax-on-web) is the preferred method. Payment can be made online, via bank transfer, or through deductions from salary (withholding tax).

Additional Notes

This information pertains to the 2024 income year and is current as of February 5, 2025. Tax laws and regulations are subject to change. Always consult official sources for the most up-to-date information. For individualized tax advice, consult with a tax professional.