How much employer social security do I pay in Belgium?
Employers pay about 27% of gross salary on top for white-collar staff, with no ceiling. Employees pay 13.07%. From 2026 the basic employer contribution is capped at €85,000 of pay per employee per quarter.
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Detailed Explanation
## Belgian social security contributions
Social security in Belgium is collected by the National Social Security Office (ONSS in French, RSZ in Dutch).
## Employee contributions
Employees pay 13.07% of gross salary with no upper ceiling. The rate applies from the first euro to the last. It is deducted before income tax is calculated.
## Employer contributions
Employers pay approximately 27% on top of gross salary for white-collar employees in the private sector, with no ceiling. The rate is made up of a basic contribution of about 25% and around 3% of additional contributions such as a wage-moderation contribution. For manual workers, contributions are calculated on 108% of gross wages, and employers also pay an annual holiday fund contribution.
## The 2026 cap for high earners
A reform under the Programme Act of 18 July 2025 caps the basic employer contribution, about 24.92%, at €85,000 of pay per employee per quarter from 2026. Pay above that amount is exempt from the basic contribution. The additional contributions of about 3% and the employee 13.07% still apply to the full salary. The threshold is indexed, and it is expected to fall to €67,500 per quarter from 2027.
## A worked example
An employee on €3,000 gross a month has €392.10 deducted (13.07%). The employer pays roughly €810 on top (about 27%). The €85,000 quarterly cap does not come into play at this pay level.
## How AccountsOS helps
Finn estimates contributions from your payroll records and tracks the quarterly dates. AccountsOS does not submit to the ONSS. Your payroll provider or social secretariat does.
Source: https://www.onss.be
Real-World Examples
Standard employee
An employee earns €3,000 gross a month. Employee ONSS is €392.10. The employer cost on top is roughly €810.
Highly paid executive
An executive earns above €85,000 in a quarter. The basic employer contribution stops at that amount. The additional contributions and the 13.07% employee contribution still apply to the whole pay.
Manual worker
For a manual worker, employer contributions are calculated on 108% of gross wages, plus the holiday fund contribution.
Common Mistakes to Avoid
- Budgeting only the gross salary and ignoring about 27% on top
- Applying the €85,000 cap to the employee contribution or the additional contributions
- Treating the expected €67,500 threshold for 2027 as confirmed
- Assuming the 27% figure covers manual workers without the 108% and holiday fund rules
Frequently Asked Questions
What is the employee rate?
13.07% of gross salary with no ceiling.
What is the employer rate?
About 27% for white-collar staff in the private sector, with no ceiling.
What changed in 2026?
The basic employer contribution is capped at €85,000 of pay per employee per quarter.
Is the €67,500 figure confirmed?
No. It is expected from 2027, so treat it as a planning assumption.
Who do I pay?
The ONSS/RSZ. AccountsOS does not pay or file for you.
Practical Tips
- Plan employment cost as salary plus about 27%
- Ask your social secretariat to confirm the rate for your sector
- Keep payroll records together for each quarter
- Treat the 2027 threshold as unconfirmed until it is enacted
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