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Employees · Bonuses and holiday pay

Double holiday pay 2026: how much net?

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Calculate my net double holiday pay

Double holiday pay is worth 92% of a month’s gross salary. For a single white-collar worker on €3,000 gross, that comes to €2,760 gross and about €1,471 net, paid with the main holiday, usually in May or June. Blue-collar workers receive their holiday pay from the ONVA/RJV or a holiday fund, between 2 May and 30 June: about €4,280 net for €3,000 gross a month, which also pays for their four weeks of leave.

Double holiday pay paid in 2027 for work done in 2026 follows the same 92% rule. The 2027 withholding tax (bedrijfsvoorheffing / précompte professionnel) scales have not been published yet (they usually are at the end of December): the net amounts below use the 2026 scales and will be updated.

92%of gross monthly salary: a white-collar worker’s double holiday pay, for a full year
13.07%contribution, calculated on 85/92 of double holiday pay; the rest is exempt
2 May – 30 Junepayment period for blue-collar workers’ holiday pay by the ONVA/RJV or the holiday fund

How much net? 2026 examples

Double holiday pay for a full year for a white-collar worker; for a blue-collar worker, the total holiday pay (single and double) paid by the fund, calculated on twelve months of salary.

Gross per monthSingle white-collar workerWhite-collar worker, single-income coupleWhite-collar worker, dual-income couple, 3 childrenSingle blue-collar worker
€2,000€1,062€1,618€1,618€2,853
€2,500€1,287€1,287€1,545€3,567
€3,000€1,471€1,471€1,471€4,280
€3,500€1,631€1,631€1,631€4,993
€4,000€1,864€1,864€1,864€5,707
€5,000€2,126€2,126€2,126€7,133
Indexo estimate, parameters as of 1 October 2026: contribution of 13.07% on 85/92 of double holiday pay and non-recurring withholding tax on holiday pay (2026). Blue-collar worker: 15.38% of annual gross pay raised to 108%, deductions and withholding tax of 17.16% or 23.22%. A blue-collar worker’s holiday pay also covers their days of leave.

Above modest salaries, family situation does not change the non-recurring withholding tax. It counts in the final tax, the following year. For a white-collar worker, what is left of the same double holiday pay once the tax is settled:

Gross per monthSingle white-collar workerWhite-collar worker, single-income coupleWhite-collar worker, dual-income couple, 3 children
€2,000€925€1,618€1,618
€2,500€1,157€1,603€1,436
€3,000€1,388€1,466€1,388
€3,500€1,468€1,710€1,468
€4,000€1,678€1,972€1,678
€5,000€2,097€2,097€2,097
Net double holiday pay after the final tax on 2026 income, Indexo estimate: the holiday pay is added to a full year of salary, with no other income or tax reductions, municipal tax of 7%. Blue-collar workers: see the tool, which estimates the settlement for the whole year.

Calculate my net double holiday pay

Enter your status, your salary and the months worked in the previous year. Blue-collar worker: you can take the annual salary from your holiday fund statement. Public sector: enter your administration’s percentage. Nothing is sent: everything is calculated in your browser.

The tool could not be displayed. Reload the page (Cmd + Shift + R on a Mac, Ctrl + F5 on a PC).

How is it calculated?

White-collar workers: 92% of a month

During your days of leave, your salary continues as normal: that is single holiday pay, and it adds nothing to your payslip. Double holiday pay comes on top: 92% of your gross monthly salary in the month of the holiday, for a full year of work in the previous year (the ‘holiday service year’).

  • Contribution of 13.07%: it applies to 85/92 of the amount. The part corresponding to the end of the fourth week of holiday is exempt.
  • Non-recurring withholding tax: a fixed rate, chosen according to your normal annual taxable pay (39.37% at €3,000 gross a month, for a single person with no children).
  • No work bonus on holiday pay: it only applies to the month’s salary.
Annual taxable payDouble holiday pay
up to €10,6750.00%
10,675.01 to €13,66019.17%
13,660.01 to €17,37521.20%
17,375.01 to €20,84026.25%
20,840.01 to €23,58031.30%
23,580.01 to €26,34034.33%
26,340.01 to €31,83036.34%
31,830.01 to €34,64039.37%
34,640.01 to €45,86042.39%
45,860.01 to €59,90047.44%
over €59,90053.50%
2026 withholding tax scale for holiday pay and non-recurring payments (Annex III to the Royal Decree implementing the Income Tax Code 1992), residents of the Kingdom. ‘Annual pay’: your normal taxable pay over twelve months (gross minus contributions), excluding holiday pay.

Dependent children lower this rate or cancel it below certain ceilings, as for the year-end bonus.

Blue-collar workers: holiday pay from the holiday fund

A blue-collar worker’s employer pays neither the days of leave nor double holiday pay: it pays contributions to the ONVA/RJV, which pays everything in one go, or to a sector holiday fund. Gross holiday pay is 15.38% of the previous year’s gross salary raised to 108%: 8% single holiday pay (your days of leave) and 7.38% double holiday pay.

  • Deduction of 13.07% on 6.8% of that salary raised to 108%, and a solidarity contribution of 1% of gross holiday pay;
  • Withholding tax of 17.16% if taxable holiday pay does not exceed €1,740, 23.22% above that;
  • Official ONVA/RJV example: for €5,400 of annual salary, €896.96 gross and €692.67 net.

White-collar or blue-collar: two systems

RuleWhite-collar workerBlue-collar worker
Who paysThe employerThe ONVA/RJV or the holiday fund
Gross amount92% of a month (double holiday pay)15.38% of annual gross × 108% (single and double)
Social security deductions13.07% on 85/92 of the amount13.07% on 6.8% of salary × 108%, plus 1%
Withholding taxNon-recurring payments scale, based on annual pay17.16% or 23.22%
WhenWith the main holiday, in practice in May or JuneBetween 2 May and 30 June
Rules in force on 1 October 2026. A white-collar worker’s single holiday pay is their normal salary during leave.

The fixed withholding tax rate for blue-collar workers is often lower than their real rate: it is a common reason for having tax to pay the following year (see Tax refund or tax to pay).

The first year: incomplete holiday pay

Holiday pay rewards the previous year’s work. If you started during the year, it is calculated pro rata: one twelfth per month worked. Securex example: a white-collar worker hired on 1 April, on €2,300 gross, receives the following year €2,300 × 92% × 9/12 = €1,587 gross double holiday pay, i.e. about €888 net according to Indexo (single, no children).

  • You change employer: your old employer pays you departure holiday pay, 15.34% of the gross pay earned with them during the year (according to Securex). They give you a holiday certificate: your new employer uses it to deduct what has already been paid (according to Partena Professional).
  • You have just finished your studies: if you are under 25 and have at least one month of salaried work, youth holiday from the National Employment Office (NEO) tops up your days of leave, at 65% of your gross pay (capped at €2,837.89 a month, €70.95 a day at most). See First job.

In the tool, enter the number of months worked in the previous year.

Public sector

Public employees’ holiday pay follows their administration’s rules. At federal level, it is 92% of the gross monthly salary for March; for Wallonia-Brussels Federation teachers, 70% of one twelfth of the annual salary (92% for administrative staff). A 13.07% deduction applies to the whole holiday pay, statutory staff included, followed by the non-recurring withholding tax. It is paid in mid-May. The tool’s amounts are estimates: your statement is what counts.

Frequently asked questions

When is double holiday pay paid?

For white-collar workers, at the time of the main holiday; in practice, most employers pay it in May or June, to all staff at the same time. For blue-collar workers, the ONVA/RJV or the holiday fund pays between 2 May and 30 June. In the public sector, in mid-May.

Why is my net double holiday pay so low?

After the 13.07% contribution on 85/92 of the amount, the non-recurring withholding tax applies a high fixed rate: 39.37% at €3,000 gross a month for a single person. About 53% of the gross is left. The final tax corrects the difference the following year.

Am I entitled to double holiday pay in the first year?

Yes, but only for the months worked in the previous year, pro rata: one twelfth per month. If you finished your studies the previous year and are under 25, the NEO’s youth holiday can top up your days of leave, provided you have worked for at least one month as an employee.

I’m a blue-collar worker: why is my holiday pay much higher than a white-collar worker’s?

Because it also includes single holiday pay, i.e. payment for your four weeks of leave. Your employer does not pay you for those days. At €3,000 gross a month, the fund pays about €4,280 net in total.

Will double holiday pay in 2027 be different?

The rule of 92% of a month’s pay is unchanged for now. The 2027 non-recurring withholding tax scale and the withholding tax rates for blue-collar workers have not been published yet: they usually are at the end of December. This page will be updated as soon as they are published.

What next?

  • Bonuses and holiday pay: how much net?The full tool: double holiday pay, 13th month, bonus, blue-collar workers and the public sector.
  • Year-end bonusThe 13th month in net terms and your joint committee’s rules.
  • First jobHoliday pay, youth holiday and everything that changes with your first salary.
  • Tax refundHoliday pay and final tax: refund or tax to pay the following year.

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.