Employees · Calculate and check
Annual review: my 12 payslips for 2026 and my tax form 281.10
Updated on
Since 1 November 2026, withholding tax on pay has been calculated differently (Royal Decree of 27 September 2026). The calculations on this page still follow the previous rules: for pay received from 1 November, withholding tax and net pay may differ. Update in progress.
Your tax form 281.10 (fiche 281.10) must match the sum of your payslips for the year: code 250 the total of the ‘taxable’ amounts, code 286 the withholding tax (bedrijfsvoorheffing / précompte professionnel) deducted, code 287 the special contribution, code 284 the work bonus (werkbonus / bonus à l’emploi). Your employer files it in Belcotax by 28 February: it pre-fills your tax return. Example: twelve months like the December 2026 payslip published by the CSC/ACV (white-collar worker, €3,017.85 gross) give €32,748.84 in code 250, €5,328.48 in code 286 and €282.48 in code 287.
Review my payslips
Copy, month by month, the taxable amount, withholding tax, special contribution and net pay from your payslips, or upload them all as PDFs. Add the amounts from your tax form 281.10: Indexo flags every difference and any months out of the ordinary. Nothing is sent.
The tool could not be displayed. Reload the page (Cmd + Shift + R on a Mac, Ctrl + F5 on a PC).
The codes to check on tax form 281.10
The codes on tax form 281.10 are those of your tax return: 1250 for you, 2250 for your spouse, and so on. The first four in this table can be compared directly with your payslips.
| Code | Section | What it contains |
|---|---|---|
| 250 | Pay Bezoldigingen / Rémunérations | The gross amount of pay less personal social security contributions (except the special contribution): salary, end-of-year allowance, holiday pay, exceptional work. It is the sum of the ‘taxable’ amounts on your payslips. |
| 284 | Work bonus (reduction in personal contributions) Werkbonus / Bonus à l’emploi | The total reduction in your personal social security contributions actually applied over the year: the sum of the ‘work bonus’ lines on your payslips. It is also used to calculate the fiscal work bonus in your tax. |
| 286 | Withholding tax Bedrijfsvoorheffing / Précompte professionnel | The total withholding tax deducted over the year, after reductions: the sum of the ‘withholding tax’ lines on your payslips, minus the fiscal work bonus and other withholding tax reductions. |
| 287 | Special social security contribution Bijzondere bijdrage sociale zekerheid / Cotisation spéciale pour la sécurité sociale | The total special contributions deducted from January to December. |
| 254 | Commuting Woon-werkverkeer / Déplacements domicile-travail | Your employer’s contributions to your journeys between home and work: public transport, organised collective transport, other means (car, bike). |
| 251 | Early holiday pay Vervroegd vakantiegeld / Pécule de vacances anticipé | Holiday pay paid in advance when you leave an employer (departure holiday pay): taxed separately. |
| 252 | Arrears Achterstallen / Arriérés | Pay received this year but due for an earlier year: taxed separately. |
| 308 | Termination payments Opzeggingsvergoedingen / Indemnités de dédit | Payment for notice not worked (payment in lieu of notice): taxed separately. |
For each code, Indexo adds up the corresponding line of your payslips: the taxable amount (gross minus contributions), withholding tax after the fiscal work bonus and other reductions, the special contribution, the work bonus and the commuting allowance. A difference of more than one euro is flagged.
When to do this review, and what to do about a difference
Between the end of February, when tax form 281.10 arrives, and filing your return. This is the time to spot an error before it feeds into your tax: the withholding tax in code 286 is deducted from the tax calculated, and the work bonus in code 284 gives entitlement to a tax reduction.
- A difference in code 250: a payslip is missing from what you entered (holiday pay, year-end bonus, adjustment), a benefit in kind is added, or an amount is taxed separately (arrears, early holiday pay, payment in lieu of notice).
- A difference in code 286: a payslip was corrected during the year, or the withholding tax on separately taxed income is included.
- An unexplained difference: ask your employer for an explanation. Only your employer can file a corrected form in Belcotax. Keep your payslips: they prove the amounts.
Months out of the ordinary
Indexo compares the net pay and withholding tax rate of each month with those of the others. A different month is not necessarily an error:
- May or June: white-collar workers’ double holiday pay, with a specific, higher withholding tax.
- December: the year-end bonus, subject to non-recurring withholding tax.
- Lower net pay: unpaid absence, illness after the guaranteed wage period, temporary unemployment, starting or leaving during the month.
- An unusual withholding tax rate: change in family situation, overtime, adjustment. Check that payslip line by line.
Blue-collar workers: two tax forms 281.10
Blue-collar workers’ holiday pay is paid by the holiday fund, not by the employer. It has its own tax form 281.10, a duplicate of which is available in the ‘My holiday account’ application (Mijn vakantierekening / Mon compte de vacances). Do not add it to your employer’s form.
Frequently asked questions
When will I receive my tax form 281.10?
Your employer must file the 281.10 forms in Belcotax by 28 February of the following year and give you a copy, often electronically. The amounts then appear in your pre-filled return.
The total of my payslips does not match code 250. What should I do?
First check that no payslip is missing: holiday pay, the year-end bonus and adjustments are sometimes paid on a separate payslip. A benefit in kind (car, phone) is also added to code 250. If the difference remains, ask your employer for an explanation: only your employer can correct tax form 281.10.
Should code 286 match the withholding tax on my payslips?
Yes: it is the total withholding tax deducted during the year, after the fiscal work bonus and other withholding tax reductions. Twelve payslips like the CSC/ACV one (€444.04 a month) give €5,328.48. This amount is deducted from your tax: an error costs you money, or can be claimed back.
Can I upload my payslips as PDFs?
Yes, all at once. They are read in your browser, sorted by month using the period shown on each payslip, then added up. Nothing is sent.
What next?
- Check my payslipOne month’s payslip, recalculated line by line.
- Tax return assistantThe amounts from your tax form 281.10 in the right box.
- Tax form 281.10 explainedEach section of the tax form.
- Tax refund or tax to pay?What you will get back or pay on your income.
Sources
Parameters in force on 1 October 2026. Each parameter links to its source, the official one where it exists; a secondary source is flagged as such.
- Fiches fiscales 2021 : explication de la fiche 281.10, zone par zone (updated on 30 April 2021), FPS BOSA. Cross-checked with: a tax form 281.10 for 2024 (codes 250, 252, 254, 286 and 287).
- Fiches fiscales revenus 2025 : Belcotax est disponible (10 February 2026), filing by 28 February, Securex (secondary source). Cross-checked with: billy.tech (26 September 2026).
- Fiche de salaire à la loupe 2026 (December 2026 payslips of Cédric, a blue-collar worker, and Sandrine, a white-collar worker), CSC/ACV (secondary source).
- Le congé annuel des ouvriers: holiday pay paid by the holiday fund, duplicates of the 281.10 tax certificates in ‘My holiday account’, ACCG (CGSLB/ACLVB) (secondary source).
- Calcul du précompte professionnel : annexe III de l’AR/CIR 92 et formule-clé 2026, FPS Finance.
- La cotisation spéciale pour la sécurité sociale, NSSO.
- Instructions administratives : le bonus à l’emploi, NSSO.