Understand · Official documents
Tax form 281.10 for 2026 income: what does each code mean?
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.
Tax form 281.10 (fiche 281.10) summarises your year of pay with one employer: code 250 gives your taxable pay, code 286 the withholding tax (bedrijfsvoorheffing / précompte professionnel) deducted, code 287 the special social security contribution and code 284 your work bonus. The employer files it in Belcotax by 28 February at the latest, and these amounts reappear in your tax return (codes 1250, 1286…).
Copy the amounts or drop in the PDF: Indexo explains each code and compares it with a simulated full year. The file is read in your browser, never sent.
The codes on tax form 281.10 and where they go in your tax return
| Code | Label | What it contains | Example | Tax return code |
|---|---|---|---|---|
| 250 | Pay | Gross minus employee contributions, holiday pay and bonus included | €35,047.99 | 1250-11 |
| 284 | Work bonus | Reduction of the year’s social security contributions | €1,326.48 | 1284-74 |
| 286 | Withholding tax | Deducted over the year, after the fiscal work bonus | €6,192.90 | 1286-72 |
| 287 | Special social security contribution | Deducted from January to December | €230.88 | 1287-71 |
- Codes 251, 252, 308: early holiday pay, pay arrears and payments in lieu of notice, taxed separately at an average rate.
- Code 254: employer contributions towards your commuting; part of it is exempt.
- Code 285: your deductions for a supplementary pension (group insurance).
On the form for 2024 income, these amounts appear under items 6 (code 250), 7 b (code 252), 14 (code 254), 23 (code 286) and 24 (code 287). The item numbering can change from one year to the next; the codes stay the same.
Checking your tax form 281.10
- Code 250 should match the total of the ‘taxable’ amounts on your payslips, holiday pay and bonus included. To compare month by month: the annual pay review.
- Code 286 is deducted from your tax: too little withholding tax during the year means tax to pay.
- Several employers: one form per employer; add them up in your tax return (or check that they are all in Tax-on-web).
- Blue-collar workers: holiday pay is covered by a separate form from the holiday fund.
Explain and check your tax form 281.10
Copy the amounts from your form or drop in the PDF, then enter your gross monthly salary to compare. Nothing is sent.
The tool could not be displayed. Reload the page (Cmd + Shift + R on a Mac, Ctrl + F5 on a PC).
Frequently asked questions
When will I receive my tax form 281.10?
Your employer must file it in Belcotax by 28 February of the following year at the latest, and give you a copy. The amounts are normally pre-filled in Tax-on-web.
Code 250 is higher than my gross pay minus social security: why?
Code 250 also includes double holiday pay, the year-end bonus, overtime and benefits in kind (company car, phone). The work bonus, which reduces your contributions, also increases the taxable amount.
I’ve lost my tax form 281.10: what should I do?
Ask your employer or its social secretariat for a copy. The amounts on your forms are normally pre-filled in Tax-on-web.
What next?
- Tax return assistantCopy in your form: the right code and the simulated result.
- Annual pay reviewYour 12 payslips compared with tax form 281.10.
- Check my payslipA monthly payslip, line by line.
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).
- Tax form 281.10 for 2024 income published under the transparency of mandates rules: items 6 (code 250), 7b (252), 14 (254), 23 (286) and 24 (287), Municipality of Watermael-Boitsfort.
- Notice explicative de la déclaration à l’impôt des personnes physiques, partie 1, Région wallonne, exercice d’imposition 2026 (revenus 2025), FPS Finance.
- IPP, cadre IV : revenus professionnels (15 mai 2026): code 1250 (salary from tax form 281.10) and code 1286 (withholding tax), Billy (secondary source).
- 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).