Employer of Record in Belgium: A Complete Guide for 2026

Introduction

Hiring in Belgium involves some of the strictest employment rules in Europe, with local language contract drafts, sector agreements that push pay above the legal minimum, ONSS (National Social Security Office) social security registration, and notice periods that grow with every year of service.

Getting any of it wrong creates compliance and cost risk before your first hire even starts.

An employer of record in Belgium removes that barrier. The EOR becomes the legal employer for the people you hire and takes on contracts, payroll, tax withholding, social security filings, and statutory benefits, while you stay in charge of the day-to-day work. There is no need to set up a local entity, which can take weeks of notary, capital, and registration steps.

This guide covers what you need to know to hire in Belgium, from leave and payroll to work permits, taxes, and the choice between an EOR and your own entity.

Belgium at a glance

Population: 11.78 million

Currency: Euro

Capital City: Brussels

Languages: English, Dutch, French, German

GDP: USD 671.37 billion

What to know before hiring employees in Belgium

Before trying to set up and expand your local entity in Belgium, you need to be familiar with the laws of employment in Belgium related to hiring a local citizen or a foreign national. Also, decide whether you need an internal team or hired members for your expansion project.

In any scenario, partnering with a local entity reduces your time and effort in understanding employment laws in Belgium.

Contractors vs full-time mployees

Skuad supports companies in managing full-time employees and contractor hiring through one  single platform. Full-time or contractor, Skuad supports both. See pricing

Hire employees in Belgium

Hiring employees in Belgium requires a clear understanding of local employment laws, regional language requirements, employment contracts, payroll registration, and social security obligations. Employers also need to follow the right process for worker classification, statutory benefits, and employment documentation. Companies typically hire in Belgium through direct employment, recruitment agency support, or an Employer of Record.

• Direct employment: Companies with a registered Belgian entity can hire employees directly through their internal HR or talent acquisition team. This includes candidate sourcing, interviews, employment contract preparation, onboarding, and payroll setup.
• Recruitment agency support: Recruitment agencies can help companies identify and shortlist candidates for specific roles in Belgium. They may support sourcing, screening, and interview coordination. The employer still manages the employment payroll contract, payroll administration, employee benefits, and compliance with Belgian labor laws.
• Hiring through an Employer of Record: An Employer of Record allows companies to hire employees in Belgium without setting up a local legal entity. Skuad acts as the legal employer and supports onboarding, employment documentation, payroll administration, statutory contributions, and compliance workflows.

Here is what Skuad supports:

• Background verification covering identity, employment history, criminal records, and education credentials before contracts are signed
• Employment contract generation aligned with local labor laws and statutory requirements across supported markets
• Statutory contribution workflows across supported markets, including applicable social security obligations
• Payroll processing in 70+ currencies with tax withholding and statutory deductions

Probation & termination

Probation period

Probation period: Belgium abolished trial periods on 1 January 2014 under the Unified Employment Status Act. Employers and employees can no longer agree on a probation period in a standard employment contract, and any clause that tries to do so is null and void.

In place of probation, Belgium uses graduated statutory notice periods that start short and grow with length of service, so either party can end the contract early in the first months while still following the notice rules. The same notice framework applies to blue-collar and white-collar workers.

Notice for termination of employment

By a mutual agreement between the employee and the employer, the employment contract can be terminated as the fixed-term contract ends.

In case of misconduct, the fixed-term contract of the employee can be terminated by the employer, even if it has not reached the end of the due date. Even an employee can resign if the employer behaves inappropriately.

EOR solution in Belgium

Setting up your own entity in Belgium to hire even one person means notary-executed incorporation, a blocked capital account holding part of your initial capital, and ONSS/RSZ registration.

On top of that, pay and conditions are often governed by a sector collective labor agreement that sits above the statutory minimum. That is a lot of legal and financial overhead before anyone starts work.

Skuad helps remove that dependency. Skuad acts as the legal employer in Belgium, so your company can hire, onboard, and pay employees without entity setup or local payroll infrastructure of your own.

Here is what Skuad helps with:

• Employment contract generation across 160+ countries, aligned with local labor laws and statutory requirements
• Statutory contribution workflows across supported markets, covering applicable social insurance and pension obligations
• Payroll processing in 70+ currencies with accurate tax withholding and statutory deductions
• Statutory benefits, paid leave, and parental entitlement administration in line with local requirements
• Termination and offboarding support aligned with local notice and severance rules across supported markets
• Work permit and visa support for foreign nationals joining your team

While your team focuses on the work, Skuad supports the registrations, filings, and compliance that keep your Belgian hire on the right side of local law.

Types of visas in Belgium

Work visas and residence permits are required for non-EU/EFTA (European Free Trade Association) nationals who want to work and live in Belgium for more than 90 days. Belgium follows the Schengen visa framework for short stays and uses long-stay national visas for people planning to work, study, or settle in the country. EU/EEA (European Economic Area) and Swiss citizens do not need a visa to enter, live, or work in Belgium.

The common documents required for a Belgian visa may include:

• Visa application form through Belgium’s Visa On Web system
• Valid passport issued within the past 10 years
• Passport-quality color photos
• Proof of accommodation
• Visa-compliant health insurance with at least €30,000 medical and repatriation coverage
• Proof of funds, such as bank statements or sponsorship letters
• Medical certificate, criminal record extract, and civil status documents for long-stay visa applicants
• Work permit or professional card if the applicant plans to work in Belgium

The process of applying for a Belgium work-related visa usually includes:

• Confirm whether the applicant needs a visa based on nationality, stay duration, and purpose.
• Apply for the correct visa type, such as a short-stay type C visa or long-stay type D visa.
• Prepare required documents, including health insurance, proof of funds, and legalized or translated records where needed.
• Complete the visa application through the Belgian embassy, consulate, or relevant visa application channel.
• For work-based stays, secure the required work permit or professional card before the visa is granted.
• After arriving in Belgium on a long-stay visa, complete the residence registration process as required.

Belgian visa applications can involve document legalization, sworn translations, financial proof, and work authorization steps. Since requirements may vary by embassy, applicant category, and region, employers need to prepare documents early and follow the relevant consulate checklist.

Skuad supports global immigration and work authorization workflows for companies hiring in Belgium, including:

• Supporting work permit and visa application coordination for foreign employees
• Helping track the required visa and residence documentation
• Supporting document collection for employment-based hiring
• Helping teams stay aligned with local immigration and compliance requirements
• Supporting onboarding steps once the employee is authorized to work in Belgium

Work permits

For a foreign national to work in Belgium, they need to obtain a work permit provided by employers.

Things you must know to set up payroll in Belgium

To set up payroll in Belgium, employers need to follow the right registration, tax, and documentation process.

• Register with ONSS/RSZ: Employers must register before declaring employees and paying social security contributions.
• Check entity requirements: A local entity is not always required to run payroll in Belgium, and a local bank account is not mandatory.
• Follow language rules: Contracts and payroll documents must be in Dutch, French, or German, based on the employee’s work location.
• Deduct Withholding tax: Employers must deduct Withholding tax from salaries and remit it to the tax authorities.
• Run monthly payroll: Salaries are usually paid monthly, with holiday pay and year-end bonus depending on the sector agreement.
• Issue payroll documents: Employees must receive payslips and annual salary statements.
• Maintain records: Employers should keep payroll, ONSS, tax, and reporting records for compliance.

Taxes in Belgium

Incorporation: How to set up A subsidiary in Belgium

A company willing to set up a subsidiary in Belgium needs to consider factors like the location, business goals, availability, cost, laws, and regulations of the city where it will be setting up the subsidiary.

If you are not aware of any of how things work in Belgium, then a consultant can help you and advise you about the incorporation of the subsidiary. To set up a subsidiary in Belgium, your company's goals play an important role.

Belgium permits different subsidiary structures like PLC (public limited liability company, PLLC (private limited liability company), and S-PLLC (starter-private limited liability company).

Based on the operations and activities in Belgium, the company has different levels and needs to choose a structure that best fits the goals of its subsidiary. To set up your subsidiary in Belgium as a PLLC, follow the given steps:

• Create an account in a Belgian credit institution and deposit a minimum of 20% of your initial capital in that account.
• A standard certificate is obtained that confirms your capital is in a blocked capital account.
• Deposit a financial plan, sign the deed of in-laws, and incorporate it in the presence of a notary.
• Register the deed of incorporation and notarize the documents.
• Register for social security funds, payroll, and more with the welfare agency.
• Arrange for workplace insurance and get visas for professional staff, if necessary.

See how Skuad helps you hire in Belgium without incorporating an entity

PEO

A Professional Employer Organization, or PEO, supports companies with key HR functions such as payroll, benefits administration, employee management, and compliance support. When working with a PEO in Belgium, your company usually remains responsible for hiring employees and maintaining a local entity, while the PEO supports HR administration.

A PEO arrangement can work for companies that already have a registered presence in Belgium and need support managing day-to-day employment tasks. This may include payroll processing, statutory contributions, benefits coordination, and compliance-related documentation.

An Employer of Record, or EOR, supports similar HR functions but also acts as the legal employer for your Belgium-based employees. This allows companies to hire employees in Belgium without setting up a local entity first. The EOR manages employment contracts, payroll, onboarding, statutory contributions, and compliance workflows.

For companies planning to hire in Belgium without building a local entity, an EOR can be a more practical option. Skuad supports businesses with employment administration, payroll processing, onboarding, statutory contribution workflows, and compliance-related documentation for hiring in Belgium.

Hire talent in Belgium without entity setup

Hiring in Belgium requires a clear understanding of local employment laws, payroll rules, ONSS registration, statutory contributions, and regional language requirements. Setting up a local entity can take time and add more administrative work before you make your first hire.

Skuad supports companies with hiring, onboarding, payroll, employment documentation, statutory contribution workflows, and compliance-related processes in Belgium. With Skuad’s Employer of Record solution, businesses can hire talent in Belgium without setting up a local entity.

Book a demo to see how Skuad gets your first Belgian hire onboarded in weeks.

FAQs

1. What is an employer of record in Belgium?

An employer of record in Belgium is a third party that becomes the legal employer of your staff, registering with the National Social Security Office (ONSS/RSZ) and the tax authorities while you direct the day-to-day work. It lets you hire Belgian employees compliantly without setting up a local entity.

2. How much does an employer of record in Belgium cost?

Most providers charge a flat monthly fee per employee, commonly between $199 and $599, or roughly 8 to 15 percent of gross salary. That sits on top of Belgium's employer social security contributions of about 25 to 27 percent.

3. What are the compliance risks of hiring in Belgium?

The main risks include ONSS registration, quarterly filings, contribution errors, and worker misclassification. Employers must register with the ONSS within 90 days of hiring. Contracts should also follow the required regional language: Dutch, French, or German.

4. Is an EOR or a PEO better for hiring in Belgium?

An EOR becomes the legal employer in Belgium and handles payroll, contracts, and ONSS contributions. A PEO usually requires you to have a Belgian entity. For one hire or a small team without an entity, an EOR is usually simpler.

5. How long does it take to onboard an employee in Belgium through an EOR?

Onboarding usually takes 5 to 10 business days for EU and EFTA nationals. Non-EU hires who need a single permit may take longer. Having the right documents in the correct regional language can help speed up the process.