Introduction to Employer of Record in Belgium

Belgium has emerged as a favored destination for global employers looking to expand into Europe due to its strong economy, central location, and multilingual workforce. However, hiring in Belgium comes with a complex web of labor laws, tax obligations, and social security contributions that can be challenging to navigate without local expertise. This is where the Employer of Record (EOR) model plays a crucial role. An EOR is a third-party service provider that acts as the legal employer on behalf of a business, enabling it to hire talent in Belgium quickly and compliantly without the need to set up a local entity.

The increasing demand for agile workforce expansion and regulatory ease has made EOR services a preferred choice for many businesses entering the Belgian market. Companies using EORs benefit from accelerated market entry, compliance with Belgian employment laws, and fully managed HR and payroll solutions.

Overview of Belgium as a Business Destination

Belgium’s strategic location in Western Europe makes it an attractive gateway for businesses looking to serve the European market. The country hosts major European Union and NATO institutions in its capital, Brussels, which enhances its political and economic significance. Belgium is known for its robust infrastructure and leading industries, including pharmaceuticals, logistics, finance, and technology.

Additionally, the workforce in Belgium is highly educated and multilingual, with Dutch, French, and German as official languages. The country offers a stable legal environment and a transparent regulatory framework, making it ideal for companies seeking a reliable base for their European operations.

What is an Employer of Record in Belgium?

An Employer of Record (EOR) in Belgium is a service provider that legally employs workers on behalf of a foreign company. While the EOR takes responsibility for payroll processing, employment contracts, tax filings, and compliance with local labor laws, the client company retains control over the employee’s work and responsibilities.

This model allows businesses to bypass the need for entity establishment, significantly reducing time, costs, and legal exposure. The EOR ensures all employment practices align with Belgian labor regulations, including social security contributions (ONSS), employee benefits, and tax obligations.

Typical EOR services in Belgium include drafting compliant employment contracts in local languages, managing monthly payroll, processing statutory benefits, handling social security and tax contributions, and providing HR compliance support.

Employer of Record vs Legal Entity in Belgium

When expanding into Belgium, companies must choose between partnering with an EOR or setting up a legal entity. An EOR is suitable for businesses looking for a quick, low-risk entry into the market. It enables hiring without incorporation and allows you to test the waters before committing long-term.

On the other hand, establishing a legal entity offers greater operational control and may be necessary for companies with long-term investment plans, large teams, or sector-specific licensing needs. However, setting up an entity involves more time, higher administrative costs, and increased legal obligations.

Use Cases for Employer of Record Belgium

EOR services are especially useful for:

Companies testing the Belgian market without permanent establishment
Hiring remote or hybrid teams across Belgium’s three regions—Flanders, Wallonia, and Brussels
Transitioning freelancers or independent contractors into full-time roles
Employing expatriates or internationally mobile professionals to support Belgian operations

Laws and Compliance for Hiring in Belgium

Belgium has comprehensive labor laws designed to protect employees’ rights. The most common employment contract types are CDI (indefinite), CDD (fixed-term), and interim contracts for temporary employment. The standard working week is 38 hours, and all contracts must comply with relevant collective labor agreements.

Employers are required to provide annual leave, paid public holidays, sick leave, and maternity/paternity leave. Contributions to Belgium’s social security system (ONSS) are mandatory and fund healthcare, pensions, and unemployment benefits. Additionally, income taxes are deducted at source using a progressive tax system with rates up to 50%, plus regional and communal taxes.

Non-compliance with employment laws can result in penalties and legal liabilities, making EOR partnerships valuable for managing these complexities.

Best EOR Companies in Belgium

Several reputable EOR providers operate in Belgium, including global firms and specialized local companies. Notable names include:

Remote
Deel
Papaya Global
Safeguard Global
Local legal and HR firms with Belgium-specific expertise

Each provider offers different levels of service, so it’s important to choose one that aligns with your compliance, tech, and support needs.

EOR Services in Belgium

EORs in Belgium typically deliver a wide range of services such as:

Payroll processing and monthly salary payments
Tax calculation and submission to Belgian authorities
Employment contract drafting in Dutch, French, or German
Statutory and optional benefits management
Onboarding, HR documentation, and compliance support

These services ensure that employees are fully protected under Belgian labor law while allowing the parent company to focus on business operations.

How to Hire Employees Through an EOR Belgium Partner

Hiring through an EOR in Belgium involves a simple and streamlined process:

Select a suitable EOR provider based on your company’s size, industry, and geographic scope.
Define the employee’s job role, salary, location, and benefits.
Sign a service agreement with the EOR outlining roles and responsibilities.
The EOR legally hires and registers the employee with Belgian authorities.
The EOR manages payroll, tax filings, benefits, and HR compliance while you manage daily work.

Taxes in Belgium

Belgium has a complex tax structure. Employees are subject to progressive income tax rates that can go up to 50%, with additional communal taxes ranging from 6% to 9%.

Employers are obligated to contribute approximately 25% of an employee’s gross salary to social security. These contributions cover various services including pension, unemployment, work injury insurance, and healthcare.

Navigating these taxes can be difficult without expert guidance—another reason why many companies choose EOR partners to manage this responsibility effectively.

CTC Calculator for Hiring in Belgium

To estimate the full cost of employment (Cost to Company), you must include:

Gross salary agreed with the employee
Employer’s social security contributions
Statutory and optional benefits (e.g., meal vouchers, company car)
End-of-year bonuses, if applicable

For example, a gross monthly salary of €4,000 may result in a total employer cost of around €5,200 per month after factoring in all mandatory contributions and perks.

Key Considerations for Hiring Employees Through EOR in Belgium

Hiring through an EOR requires attention to local nuances such as:

Contracts must be localized in the relevant language (Dutch, French, or German)
Statutory holidays and leave entitlements must be honored
Employees are often entitled to meal vouchers and employer-provided insurance plans

Being familiar with these requirements ensures smooth onboarding and employee satisfaction.

Employee Benefits in Belgium

Belgian employees are entitled to generous benefits under the law:

Health coverage under the public system
Paid annual leave and public holidays
Paid maternity and paternity leave
End-of-year bonus (13th month salary)

Optional benefits often include meal or eco vouchers, private health insurance, and a company car or mobility allowance. EOR providers help structure competitive benefit packages to attract top talent.

Terminations in Belgium

Termination procedures in Belgium are highly regulated. Notice periods vary based on tenure and job category. Employers must provide a valid reason for dismissal and may need to pay severance or offer outplacement support.

EORs handle these sensitive processes in compliance with labor regulations, helping businesses avoid disputes or legal issues.

Choosing the Right EOR Belgium Services

Selecting the right EOR partner involves evaluating:

Their legal and compliance expertise in Belgian labor law
The strength of their payroll technology and reporting capabilities
Multilingual support (Dutch, French, English)
Reputation and ability to scale with your team

Asanify, for example, provides end-to-end EOR solutions tailored to your specific needs with full legal protection and tech-enabled services.

Benefits of Partnering with an Employer of Record in Belgium

Rapid onboarding of employees without entity setup
Full legal and tax compliance
Reduced administrative burden
Access to local HR support and benefits management
Lower long-term risk and cost predictability

Risks or Drawbacks of EOR Belgium

While EOR services offer many advantages, they are not without limitations:

Less control over internal HR policies and processes
Service fees may be higher than in-house management over time
Business continuity is dependent on the EOR’s stability

These risks can be mitigated by choosing a reliable and experienced EOR partner.

EOR vs HR Software in Belgium

EOR and HR software are fundamentally different solutions:

EOR: Assumes legal responsibility for employment, manages taxes, compliance, and benefits
HR Software: Supports internal HR functions like leave tracking and performance reviews, but requires a legal employer

For companies without a legal presence in Belgium, only an EOR can provide compliant hiring and employment.

FAQs – EOR Belgium

1. How does an Employer of Record ensure legal compliance in Belgium?
EORs maintain up-to-date knowledge of Belgian labor laws and handle all statutory filings, contracts, and contributions.

2. Can an EOR support hiring across both Flemish and Walloon regions?
Yes, experienced EORs offer full coverage across all linguistic regions of Belgium with localized compliance.

3. What are the cost implications of using an EOR in Belgium?
EORs typically charge a service fee ranging from 10–15% of the employee’s gross salary, which includes legal and payroll support.

4. Is an EOR suitable for hiring part-time or freelance workers?
Yes, EORs can facilitate compliant part-time employment and also help convert contractors into employees.

5. How fast can an EOR onboard a Belgian employee?
Onboarding typically takes 5–10 business days depending on the documentation and complexity of the role.

6. What’s the difference between EOR and a PEO in Belgium?
A PEO co-employs the worker alongside the client, whereas an EOR is the sole legal employer.

7. Do EOR providers in Belgium handle data privacy under GDPR?
Yes, reputable EORs ensure full GDPR compliance in their handling of employee and company data.

Not to be considered as tax, legal, financial or HR advice. Regulations change over time so please consult a lawyer, accountant or Labour Law expert for specific guidance.