Summary

Belgium operates a comprehensive social security system which provides a range of old age, invalidity, sickness, unemployment and other social benefits, including family allowances and income guarantees. Entitlement to benefits generally derives from and individual’s contribution history, although some benefits arise due to residence in Belgium.

Current market practice is generally to try to avoid becoming liable to Belgian social security due to its high cost. 

Details

Contributions

Belgium is one of the highest cost social security locations. Individual contributions are in excess of 13% of gross pay (with no cap), and employer contributions are 27% of gross pay. A cap to employer contributions (on quarterly base earnings above €85,000) came into force in July 2025.

A small additional social security contribution of between €9 and €61 per month is deducted from the net salary.

Treaties

Belgium has social security agreements with all European Economic Area countries and more than 25 non-EEA countries. These agreements determine which country has the right the levy social security contributions, has the obligation to provide benefits, and prevent social security being levied twice on the same income. Most inbounds expatriates to Belgium therefore continue to pay home country social security rather than Belgian contributions.

The Belgian authorities are very reluctant to agree to extend exemption from Belgian social security beyond the statutory norm for inbounds from these agreement countries, which is usually five years (but only two years for the UK). Special rules apply to individuals working in Belgium and other EEA countries (plus the UK) on a regular basis.

Expatriates moving to and from Belgium from other countries may have to pay double contributions. 

Exemptions

Under the revised STRIT regime, 30% of gross remuneration paid to expatriate employees in Belgium can be exempted from employee and employer social security contributions. In addition, the reimbursement of school fees, moving and set up expenses can be made free of social security. An application for this allowance needs to be filed within three months of arrival in Belgium.

Administration

Contributions to the 11 different branches of Belgian social security are paid to a single state entity, the NSSO. All contributions for employees are paid via payroll.

Benefits

The various benefits available under the Belgian social security system are administered by separate national institutions. The Belgian state pension is the most significant benefit, and this is calculated by reference to the number of years of contributions in Belgium.

Other

Most individuals moving to Belgium for work are required to have a LIMOSA declaration completed by their employer before the period of work in Belgium. In general terms, making a LIMOSA declaration informs various Belgian authorities of the potential liability to tax, employment law and social security arising from work being performed in Belgium.

Social Security contributions (except the additional social security charge) are deductible for income tax purposes in Belgium. 

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