Students and other statuses · First job
First job in 2026: everything that changes, month by month
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.
In a first job on €2,500 gross a month, a single white-collar worker takes home €2,175.62 net in 2026. In the first year, your paid leave and your holiday pay are incomplete: they are calculated on the months worked the previous year. Hired on 1 September, you will have about 7 days of paid leave the following year and double holiday pay of about €429 net.
If you are under 25, youth holiday from the National Employment Office (NEO) tops up the missing days, at 65% of your gross pay. From your first day, register as a member in your own right with your health insurance fund (mutualité / ziekenfonds). And for your first year, a tax refund is likely: about €918 in this example.
Net pay on your first salary
The gross pay offered must meet the minimum pay scale of your joint committee. Your net pay depends mainly on your status, white-collar or blue-collar, and on your family situation.
| Gross per month | White-collar worker | Blue-collar worker |
|---|---|---|
| €2,000 | €1,962.14 | €1,965.89 |
| €2,250 | €2,112.88 | €2,122.73 |
| €2,500 | €2,175.62 | €2,179.04 |
| €2,750 | €2,216.07 | €2,211.29 |
| €3,000 | €2,261.33 | €2,248.73 |
| €3,500 | €2,400.40 | €2,377.36 |
For another amount: gross to net, or the calculator below.
Month by month: what to do
Before you sign
Convert the gross pay offered into net and check that it meets your sector’s pay scale. Read through your contract with Check my employment contract. If you graduated in June or over the summer, you can in principle still work as a student until 30 September.
On your first day
Register as a member in your own right with the health insurance fund of your choice: you are no longer covered there as your parents’ dependant. If you were registered as a jobseeker, notify your public employment service (Le Forem, Actiris, VDAB or ADG).
At the end of the first month
Check your first payslip: Check my payslip compares each line with the calculation.
In January of the following year
Your paid leave is calculated on the days worked the previous year: 20 days after a full year, far fewer in the first year. If you are under 25, youth holiday tops up the missing days (see below).
With your holidays: holiday pay
Holiday pay is also calculated on the previous year. White-collar worker: double holiday pay, usually paid with your main holiday, is worth 1/12 of 92% of a month’s gross pay per month worked. Blue-collar worker: the holiday fund pays, in May or June, 15.38% of your gross pay for the previous year raised to 108%. A student job under the solidarity contribution does not count.
Your first tax return
You declare the income from the year you graduate in the following year. The withholding tax (bedrijfsvoorheffing / précompte professionnel) deducted each month assumes you earn that salary all year: over an incomplete year, the real tax is often lower, and the difference is refunded to you. Estimate it with Tax refund or tax to pay or the tool below.
Leave and holiday pay the following year: depending on your start date
| Contract start | Months worked | Paid leave | Youth holiday | Double holiday pay (white-collar) | Holiday fund pay (blue-collar) |
|---|---|---|---|---|---|
| 1 July 2026 | 6 months | about 10 days | 10 days | €1,150.00 | €2,491.56 |
| 1 September 2026 | 4 months | about 7 days | 13 days | €766.67 | €1,661.04 |
| 1 October 2026 | 3 months | about 5 days | 15 days | €575.00 | €1,245.78 |
Youth holiday from the NEO
It tops up your paid leave to 4 weeks in the year after you finish your studies. The conditions:
- be under 25 on 31 December of the year in which you finish your studies;
- have finished your studies or training that year, including your final dissertation;
- have worked as an employee for at least one month after your studies, with at least 13 working days.
The allowance is 65% of your gross pay for the first month of youth holiday, up to a ceiling: €2,837.89 a month, that is, at most €70.95 a day, according to the NEO page updated on 1 January 2024 (amount indexed since then: to be confirmed on onem.be). Withholding tax of 10.09% is deducted. You take the days after your paid leave, during your contract, as full or half days. You apply with form C103, by February of the year after your youth holiday at the latest.
End of family allowances: depending on your region
| Region | After your studies | Source |
|---|---|---|
| Wallonia | Allowances continue during the professional integration period if you are under 25, registered with Le Forem as a jobseeker, actively looking for work, on a low income and working 240 hours a quarter at most. They stop if you work more than half-time. | Le Forem |
| Brussels | The allowances stop if you do not go back to studying and start working. If you are registered with Actiris, you can keep them for up to 360 days, while you are under 25, working 240 hours a quarter at most. | Famiris |
| Flanders | The Flemish Growth Package (Groeipakket) for a school leaver lasts up to 12 months, with the same hour limits as during studies (80 hours a month under an ordinary contract). | Flemish authorities |
| German-speaking Community | Ask the German-speaking Community’s family benefits service: Indexo does not include these rules yet. | — |
No job yet? Register as a jobseeker with Le Forem, Actiris, VDAB or ADG: this starts your professional integration period, which must be completed before you turn 25 to qualify for integration allowances.
Still your parents’ dependant in the year you graduate?
Often, yes. For the year you start work, your parents can still claim you as a dependant if your net resources for the year do not exceed €12,300 (2026 income). Hired on 1 September at €2,500 gross, your 2026 net resources come to about €7,741: you remain a dependant for that year. You must also be part of their household on 1 January of the following year.
Your first job, month by month
Enter the gross pay offered and your start date: Indexo calculates your net pay, your leave and holiday pay for the following year, youth holiday, an estimate of your first tax settlement, and prepares a dated checklist to add to your calendar. 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).
Frequently asked questions
Am I entitled to paid leave in the first year?
Not to full leave: your days of leave are calculated on the work done the previous year. Hired on 1 September, you will have about 7 paid days the following year. If you are under 25, the NEO’s youth holiday tops this up to 4 weeks, at 65% of your gross pay.
Why is my holiday pay so small the following year?
It is proportional to the months worked the previous year. For a white-collar worker, double holiday pay is worth 1/12 of 92% of a month’s gross pay per month worked: at €2,500 gross, hired on 1 September, about €766.67 gross. A student job under the solidarity contribution does not count.
How do I apply for youth holiday?
Once you have used up your paid leave, with form C103 completed by you and your employer and handed in to your payment body (trade union or CAPAC/HVW). The application must reach the NEO by February of the year after your youth holiday at the latest.
Do I need to register with a health insurance fund?
Yes. From your first job, register as a member in your own right with the health insurance fund of your choice: you are no longer registered as your parents’ dependant.
Will I get a tax refund in the first year?
Probably. Each month’s withholding tax assumes a full year of salary. Over an incomplete first year, the real tax is lower: for €2,500 gross from 1 September, about €918 would come back to you after your tax return.
What next?
- Gross to netThe gross pay offered, converted to net to the cent, amount by amount.
- Double holiday payHow much you will get net, and why it is reduced in the first year.
- Student job: limits and net payYour last summer as a student worker: hours, net pay and family allowances.
- Guided path: I’m finishing my studiesThe tools in order, from your last student job to your first salary.
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.
- J’ai trouvé un job, et maintenant ?, Le Forem.
- Et mes allocations familiales ?, Le Forem.
- Allocations, droits et obligations : stage d’insertion professionnelle, Le Forem.
- Avez-vous droit aux vacances jeunes ? (page updated on 1 January 2024), NEO.
- Vacances jeunes, FPS Employment.
- Quels sont mes droits aux vacances ? (3 July 2025), CSC/ACV (secondary source).
- Calcul du pécule de vacances des ouvriers, ONVA/RJV.
- Pécule de vacances : base de la cotisation sur le double pécule, NSSO.
- Job étudiant : incapacité, accidents du travail, pécule de vacances (5 March 2026), Infor Jeunes (secondary source).
- Mon enfant est un jeune demandeur d’emploi (1 July 2026), Famiris (Brussels).
- Vlaams Groeipakket behouden voor wie werkt en studeert, Flemish authorities.
- Après les études, April 2026 edition, HELMo, student services (secondary source).
- L’étudiant reste-t-il fiscalement à charge de ses parents ? (28 May 2026), Securex (secondary source). Cross-checked with: Deg & Partners and Partena Professional.
- Calcul du précompte professionnel : annexe III de l’AR/CIR 92 et formule-clé 2026, FPS Finance.
- Loi du 15 juillet 2026 portant réforme de l’impôt des personnes physiques, published on 29 July 2026, Belgian Official Gazette. Cross-checked with: Attentia and Wolters Kluwer.