Invoices and professionals · Businesses and HR
How much does a salary cost the employer in 2026?
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.
A white-collar worker paid €3,000 gross a month costs their employer about €3,750 a month, and about €51,510 a year with double holiday pay and the year-end bonus. After the structural reduction in contributions, estimated at €165 a month, the monthly cost falls to about €3,585. The employee receives €2,261 net a month if single.
The structural reduction is Indexo’s estimate for a full-time white-collar worker; the reduction for first hires is not included. The amounts are indicative: your social secretariat (payroll provider) calculates the exact amounts.
Calculate the cost to the employer
Start from the gross salary, your budget or the net pay the candidate is asking for. Indexo calculates the monthly and annual cost, and what the employee receives. Everything is calculated in your browser: nothing is sent.
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Cost to the employer by gross salary
Full-time white-collar worker, single with no children, with a one-month year-end bonus and no other benefits. The annual cost includes 12 months’ salary, employer contributions, double holiday pay and the year-end bonus with its contributions, before reductions. The ‘after reduction’ column estimates the structural reduction for one month of work.
| Gross per month | Employer social security contributions | Cost per month | After structural reduction (estimate) | Cost per year, before reductions | Worker’s net pay |
|---|---|---|---|---|---|
| €2,300 | €575 | €2,875 | €2,500 | €39,491 | €2,143 |
| €2,500 | €625 | €3,125 | €2,810 | €42,925 | €2,176 |
| €3,000 | €750 | €3,750 | €3,585 | €51,510 | €2,261 |
| €3,500 | €875 | €4,375 | €4,320 | €60,095 | €2,400 |
| €4,000 | €1,000 | €5,000 | No reduction | €68,680 | €2,614 |
| €5,000 | €1,250 | €6,250 | No reduction | €85,850 | €3,052 |
| €6,000 | €1,500 | €7,500 | No reduction | €103,020 | €3,467 |
The higher the salary, the smaller the share the employee receives net: withholding tax (bedrijfsvoorheffing / précompte professionnel) is progressive, and the work bonus, which reduces contributions on low pay, shrinks and then disappears.
White-collar or blue-collar: what changes
On the same gross pay of €3,000 a month, a blue-collar worker costs €3,810 per month worked (compared with €3,750 for a white-collar worker) and about €52,698 a year (compared with €51,510), i.e. 2% more. A blue-collar worker’s annual cost includes the salary for 11.08 months paid by the employer (241 days out of 261): their holiday days are paid by the holiday fund.
- Blue-collar worker: contributions are calculated on gross pay raised to 108%. Their holiday pay, including the salary for holiday days, is paid by the holiday fund (ONVA/RJV), financed by the employer’s holiday contributions: 5.57% per quarter and 10.27% once a year, on gross pay raised to 108%.
- White-collar worker: the employer pays the holiday pay directly. Single holiday pay is the normal salary for the holiday month; double holiday pay, about 92% of a month’s salary, is paid on top.
Starting from the budget or the net pay requested
The tool works in all three directions. A few examples for a full-time, single white-collar worker with a year-end bonus:
| You start from | Gross to offer | Cost per month | Worker’s net pay |
|---|---|---|---|
| A budget of €4,000 per month | €3,200 | €4,000 | €2,309 |
| A budget of €60,000 per year | €3,494 | €4,368 | €2,398 |
| A requested net of €2,500 | €3,727 | €4,658 | €2,500 |
With 20 meal vouchers of €8 a month, the same white-collar worker on €3,000 gross costs €3,888 a month: the employer pays €138.20 towards the meal vouchers, the employee €1.09 per voucher. A meal voucher is worth at most €10.00.
What the calculation does not include
- The structural reduction for a blue-collar or part-time worker: it exists, but its calculation rules (base of 108%, work fraction) have not been checked. For a full-time white-collar worker, the tool estimates it: it applies when the reference quarterly wage is below €11,687.74, i.e. about €3,896 a month (formula as of 1 July 2026).
- The reduction for first hires: up to €2,000 per quarter for the very first employee. It is explained in detail, along with regional support, on the page Hire my first employee.
- Special National Social Security Office (NSSO) contributions (company closure fund, temporary unemployment…).
- Sector contributions (subsistence security funds), workplace accident insurance, occupational health and the social secretariat’s fees.
- Company-specific benefits: company car, group insurance, collective bonus, travel expense allowance.
For very high salaries, basic employer contributions are capped above a quarterly salary whose base amount is €85,000, indexed: Indexo applies this base amount, without the indexation.
To compare, at equal cost, a gross pay rise with benefits (meal vouchers, eco vouchers, CLA 90 bonus…), use Pay rise or benefits?. Indicative information: your social secretariat confirms the amounts and reductions.
Frequently asked questions
How much does a white-collar worker on €2,300 gross cost in 2026?
About €2,875 a month before reductions, and about €2,500 after the estimated structural reduction (€375 less a month full-time). Over the year, before reductions: €39,491. They receive about €2,143 net a month if single. This gross pay is just above the guaranteed average minimum monthly income for a full-time job: see the net minimum wage.
What is the employer contribution rate in Belgium?
Indexo applies 25% of gross pay for a private-sector employer, before reductions. For a blue-collar worker, this rate applies to gross pay raised to 108%. Reductions (structural, first hires, target groups) lower the real rate, especially for low pay.
Does a blue-collar worker cost more than a white-collar worker on the same gross pay?
Slightly: at €3,000 gross, about €52,698 a year for a blue-collar worker against €51,510 for a white-collar worker, i.e. 2% more. A blue-collar worker’s contributions are calculated on 108% of gross pay, and the employer pays holiday contributions to the ONVA/RJV; in return, the holiday fund pays their holiday days, which the employer does not pay.
How do I know what gross pay to offer for a requested net?
Choose ‘From the requested net pay’ in the tool. For €2,500 net a month, a single white-collar worker needs about €3,727 gross, which costs the employer €4,658 a month. Net pay depends on the family situation: enter it if you know it.
What next?
- Hire my first employeeWhite-collar worker, student or flexi-job, with the reduction for first hires.
- Pay rise or benefits?What each form of pay brings in, at equal cost.
- ‘Estimated net’ badgeThe gross salary range of your job offer, converted to net.
- Compare two job offersThe candidate’s point of view.
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.
- Instructions administratives : les cotisations de sécurité sociale, NSSO. Cross-checked with: UCM, Securex and the FEB (via the Walloon Public Service) for the basic employer rate in the private sector: 19.88% basic contribution and 5.12% wage moderation contribution, making 25%.
- Administrative instructions 2026/3: holiday contributions for blue-collar workers, 5.57% per quarter and 10.27% through the annual debit notice, on gross pay raised to 108%, NSSO. Cross-checked with: Deg & Partners and Securex: rise to 5.69% then 5.84% announced, Royal Decree not yet published.
- Pécule de vacances : base de la cotisation sur le double pécule, NSSO.
- Plafonnement des cotisations patronales à 85 000 € par trimestre, Deg & Partners (secondary source).
- Meal vouchers: Royal Decree of 10 November 2025, maximum value of €10, Belgian Official Gazette. Cross-checked with: the CSC/ACV and Partena Professional.
- Instructions administratives : éco-chèques, NSSO.
- L’indemnité de télétravail portée à 164,21 euros à partir du 1er septembre 2026, Securex (secondary source).
- Combien va me coûter un travailleur ? (blue-collar workers: contributions calculated on gross pay raised to 108%), UCM (secondary source).
- NSSO: structural reduction from 1 July 2026 (9 July 2026), Partena Professional (secondary source).
- Aide Premiers engagements : réduction des cotisations patronales (rules as of 1 July 2026), Le Forem (Walloon public employment service).