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In Belgium, salaries are not fixed by law. In most cases, they are set by
collective labour agreements. Collective labour agreements are agreements
concluded between trade union organisations and employers, either at company
level or at sectoral level (in the competent joint committee).
Each collective agreement establishes the basic scales and also salary
indexing arrangements, potential bonuses such as the end-of-year bonuses,
luncheon vouchers, and bonuses for teamwork, nightwork and weekend work, etc.
Holiday bonuses are, however, governed by specific legislation.
The salary shown on your employment contract is the gross salary. This means
that deductions will be made before you obtain the net salary, which is what you
actually receive (in your hand or in a bank or postal account).
The two main deductions are:
- Social security contributions (paid to the national social security
office, the ONSS), are used to fund replacement income (pensions,
unemployment benefit, etc.) and supplementary income (health care
reimbursements, family allowances, etc.). They represent 13.07% of the gross
salary of employees in the private sector
- Income tax – the tax deducted each month from your salary. It is
calculated according to your gross taxable salary (= gross salary indicated
in the employment contract minus social security contributions). It varies
according to family circumstances and other quite complex rules.
If there is no sliding scale available, the worker is entitled to the minimum
guaranteed monthly wage. This minimum amount is determined by an intersectoral
collective labour agreement. The (gross) guaranteed minimum salary for all
workers over the age of 21 working full-time is €1,387.49 (at 1 October 2008).
Young people under the age of 21 are entitled only to a small legal salary.
Workers may dispose freely of their salaries, and employers may not
restrict this freedom in any way whatsoever. Salaries must be paid at least once
a month for employees and twice a month for workers. The salary must be paid at
the latest four working days following the period concerned except where a
collective labour agreement or labour regulation set another period (of a
maximum of seven working days).
All wage discrimination, particularly on gender grounds, is illegal. Your
employer can be penalised for creating or maintaining such discriminatory wage
differences.
Text last edited on: 05/2009
Source: European Union
© European Communities, 1995-2009
Reproduction is authorised.
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