Guide for foreign employees working in Belgium - Flanders Foreign ...

Where there is no social security treaty, Belgian social security will
apply, unless there is no link of subordination towards a Belgian or
European employer or a place of business of the foreign company.
In the latter case, no Belgian social security contributions are due,
meaning that, for assignments from a non-EEA country to Belgium,
the employee can remain subject to his home social security
regime.
4.1 Social security coverage
If the conditions to be able to second an employee under the home
social security scheme are unfulfilled, the employee will become
subject to the Belgian social security scheme.
In the salaried persons’ scheme, both employees and employers
have to pay contributions to the National Office for Social Security
(RSZ - ONSS). Belgian social security contributions (ONSS/RSZ) for
an employee are calculated on the full gross salary of the employee:
- 13.07% in employee’s contribution;
- approximately 35% in employers’ contributions.
Note that, in certain sectors, some minor differences may exist
in the contribution level for employers. The precise percentage of
social security contributions due by the employer will thus ultimately
depend on the applicable joint committee and the number of
employees under contract. Furthermore, numerous measures to
promote employment in Belgium might reduce the amount of the
employer social security contributions.
The classic social security structure encompasses seven sectors:
• Old-age and survivor’s pensions;
• Unemployment;
• Insurance for accidents & diseases;
• Insurance for occupational diseases;
• Family benefits;
• Illness and disability insurance;
• Annual vacation.