Students and other statuses · Civil servant
Statutory civil servant or contract staff: what net salary 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.
In 2026, a statutory civil servant (permanently appointed) pays 7.5% towards the survivor’s pension and 3.55% towards health care, with no work bonus; a contract staff member pays 13.07%, like a private-sector employee, with the work bonus for low wages. On €3,000 gross a month, the statutory civil servant takes home €2,196.13 net, the contract staff member €2,261.33.
So the contract staff member keeps more up to about €3,260 gross; above that, the statutory civil servant keeps more. Both receive holiday pay of 92% of a monthly salary, from which 13.07% is deducted, and an end-of-year allowance. Calculation for a single person with no children, parameters as of 1 October 2026.
Statutory or contract staff: net pay, gross for gross
| Gross salary per month | Statutory (permanently appointed) | Contract staff | Difference for a tenured teacher |
|---|---|---|---|
| €2,000 | €1,685.13 | €1,962.14 | − €277.01 |
| €2,500 | €1,947.24 | €2,175.62 | − €228.38 |
| €3,000 | €2,196.13 | €2,261.33 | − €65.20 |
| €3,500 | €2,437.05 | €2,400.40 | + €36.65 |
| €4,000 | €2,656.16 | €2,614.26 | + €41.90 |
| €4,500 | €2,878.99 | €2,831.86 | + €47.13 |
| €5,000 | €3,104.09 | €3,051.72 | + €52.37 |
Statutory staff pay less in contributions (11.05% instead of 13.07%): they do not contribute to unemployment insurance. But they are entitled neither to the work bonus nor to the fiscal work bonus, which reduce the contributions and withholding tax (bedrijfsvoorheffing / précompte professionnel) of low-paid contract staff. Hence lower net pay for statutory staff below about €3,260 gross.
What a statutory civil servant’s salary slip shows
| Line | Amount |
|---|---|
| Gross salary | €3,000.00 |
| Personal contributions | − €331.50 |
| Taxable pay | €2,668.50 |
| Withholding tax | − €453.13 |
| Special social security contribution | − €19.24 |
| Net per month | €2,196.13 |
The net monthly salary is paid on the second-to-last working day of the month, according to FPS BOSA, for federal statutory staff. For contract staff, the date is in your contract or your employer’s work rules.
Holiday pay and end-of-year allowance
In the federal civil service, holiday pay is 92% of the gross monthly salary for March (and of the household or residence allowance), pro rata to service in the previous year. A 13.07% deduction applies to holiday pay, for statutory and contract staff alike. It is paid in May.
The 2025 end-of-year allowance has three parts: a flat €937.56, 2.5% of the October annual salary, and 7% of the October monthly salary, between €214.25 and €428.49. For statutory staff, only a health care contribution of 3.55% is deducted, on €497.21 of the flat part and on the third part. The 2026 amounts will be published in November 2026.
| Item | Rule | Statutory | Contract staff |
|---|---|---|---|
| Gross holiday pay | 92% of the March salary | €2,760.00 | €2,760.00 |
| Deduction from holiday pay | 13.07%, statutory and contract staff alike | €360.73 | €360.73 |
| Withholding tax on holiday pay | Scale for non-recurring payments | 39.37% | 39.37% |
| Net holiday pay | Paid in May | €1,454.68 | €1,454.68 |
| Gross end-of-year allowance | €937.56 + 2.5% of annual salary + 7% of the October salary (€214.25) | €2,051.81 | €2,051.81 |
| Deductions from the allowance | Statutory: 3.55% on €497.21 and on the third part; contract staff: 13.07% | €25.26 | €268.17 |
| Net end-of-year allowance | Paid in December, after withholding tax | €1,146.82 | €1,009.36 |
| Total net for the year | 12 salaries, holiday pay and allowance | €28,955 | €29,600 |
Regions, Communities, municipalities and Public Centres for Social Welfare (CPAS/OCMW) set their own rules, often similar: check your salary slip. The calculator below also estimates these amounts in its annual view, with simplified deductions: where they differ, this table follows the official rules.
And the pension?
Statutory staff receive a public sector pension, calculated on the average salary of the last ten years of their career, at 1/60 per year of service under the general scheme. Contract staff receive an employee pension, as in the private sector. A public sector pension reform has been announced to gradually lengthen this reference period from 2027: follow your file on MyPension.
Useful links
- MyPensionYour pension file and the rules for working while retired
- FPS BOSA: holiday payHow holiday pay is calculated in the federal civil service, and the 13.07% deduction
- talent.brussels: holiday payThe rules for the Brussels civil service
Calculate your net pay: civil servant
Choose statutory or contract staff, then enter your gross salary, your working time and your family situation. The result is broken down line by line, with the source of each amount.
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Gross-to-net salary 2026 in Belgium: what you really keep
Salary, civil service pay, student job, flexi-job, business and employment cooperative or self-employed work: a few questions, one at a time. Start from your gross pay or the net you are aiming for. You can skip questions; the result will say clearly what we assumed.
- 1Your job or your status
- 2A few questions, one at a time
- 3Your net pay, line by line and sourced
Belgian parameters in force on . Each line of the result links to its source. No data is stored or sent: everything is calculated in your browser.
Which status pays you the most?
Changing jobs, thinking of joining Smart, starting out on your own, or torn between two offers? Compare the net pay of each option over the year, including what does not show on the payslip: unemployment, holiday pay, deductible expenses.
Frequently asked questions
How much does a statutory civil servant pay in contributions?
7.5% for the survivor’s pension and 3.55% for health care, i.e. 11.05% of gross salary. They do not contribute to unemployment insurance and are not entitled to the work bonus. The special social security contribution and withholding tax are added, as for an employee.
Do contract staff earn more than statutory civil servants?
On the same gross pay, yes, below about €3,260, thanks to the work bonus. Above that, statutory staff keep more, because they pay less in contributions. On €3,000 gross: €2,196.13 for statutory staff, €2,261.33 for contract staff.
What is holiday pay in the civil service?
In the federal civil service, 92% of the gross monthly salary for March, pro rata to service in the previous year, paid in May. A 13.07% deduction applies, followed by withholding tax on non-recurring payments.
How is the end-of-year allowance calculated?
In 2025: a flat €937.56, 2.5% of the October annual salary and 7% of the October monthly salary (between €214.25 and €428.49), pro rata to service. It is paid in December. The 2026 amounts have not been published yet.
When is a statutory civil servant’s salary paid?
For federal statutory staff, the net monthly salary is paid on the second-to-last working day of that month, according to FPS BOSA. Other public employers have their own schedule.
What next?
- Tenured or temporary teacherNet pay, holiday pay and the payment calendar in education.
- Bonuses and holiday pay: how much net?Holiday pay, year-end bonus: what you keep.
- My net pensionWhat you will keep in retirement.
- Gross to netNet pay on a private-sector salary, item by item.
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.
- Agents statutaires du secteur public, NSSO.
- Cotisation pension des fonctionnaires statutaires, NSSO.
- Federal civil service holiday pay 2023: 92% of the March salary, 13.07% deduction, FPS BOSA.
- 2025 end-of-year allowance: circulars No. 758 and 759 (Belgian Official Gazette of 20 November 2025), Belgian Official Gazette, summarised by Partena Professional (secondary source).
- Le pécule de vacances dans la fonction publique, talent.brussels (Brussels-Capital Region).
- Calcul du traitement mensuel net d’un agent statutaire (August 2023): 7.5% for the survivor’s pension, 3.55% for health care, paid on the second-to-last working day of the month, FPS BOSA.
- L’accord Arizona, les pensions et les universités (May 2025): public sector pension based on the average salary of the last 10 years, 1/60 per year, CNE Universités (secondary source).
- 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%.
- Instructions administratives : le bonus à l’emploi, NSSO.
- Circulaire 2024/C/31 : le bonus à l’emploi fiscal (article 289ter/1 du CIR 92), Forum for the Future (secondary source).
- Calcul du précompte professionnel : annexe III de l’AR/CIR 92 et formule-clé 2026, FPS Finance.
- Annexe III : précompte sur le pécule de vacances et les allocations exceptionnelles 2026, FPS Finance. Cross-checked with: Securex.
- La cotisation spéciale pour la sécurité sociale, NSSO.