Students and other statuses · Education
Tenured or temporary teacher: 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 tenured (permanently appointed) teacher pays 7.5% for the survivor’s pension and 3.55% for health care; a temporary teacher pays 13.07% to the National Social Security Office (NSSO), like an employee, with the work bonus (werkbonus / bonus à l’emploi) if their salary is modest. At €3,000 gross a month: €2,196.13 net for a tenured teacher, €2,261.33 for a temporary one.
Official example from the Flemish Community: a full-time teacher on scale 148, with 3 years’ seniority, earns €3,474.10 gross in March 2026, i.e. €2,425.40 net if tenured and €2,389.01 if temporary (single, no children, parameters as of 1 October 2026). The same contributions apply in all three Communities; holiday pay and the year-end bonus differ.
Tenured or temporary: net pay, gross for gross
| Gross salary per month | Tenured (permanent) | Temporary | Difference for a tenured teacher |
|---|---|---|---|
| €2,500 | €1,947.24 | €2,175.62 | − €228.38 |
| €3,000 | €2,196.13 | €2,261.33 | − €65.20 |
| €3,474.10 (official Flemish example) | €2,425.40 | €2,389.01 | + €36.39 |
| €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 |
Status counts, not the job: a tenured teacher is treated as a statutory civil servant, a temporary teacher as a contract staff member. The temporary teacher pays more in contributions (13.07%, including unemployment), but the work bonus and the fiscal work bonus reduce their contributions and withholding tax (bedrijfsvoorheffing / précompte professionnel) when the salary is modest. Below about €3,260 gross, they therefore keep more for the same gross pay; above that, the tenured teacher keeps more.
Your gross salary: salary scale and seniority
The salary follows from your salary scale, set by your qualification and your post (for example scales 301 and 501 in the Wallonia-Brussels Federation, depending on your degree), and from your pay seniority. Two-yearly increases are granted from 5 years, up to the maximum, reached after 25 years of seniority (master’s) or 27 years (primary school teachers, bachelor’s).
Scale amounts are expressed as an annual salary, indexed; your salary slip shows the monthly amount. Indexo does not yet include the 2026 pay scales of the Wallonia-Brussels Federation, as there is no official table to consult: enter the gross amount from your slip in the calculator.
Your workload in periods: 12/22, 12/20…
A teacher on an incomplete timetable is paid in proportion to their periods, relative to the full timetable for their level. In the Wallonia-Brussels Federation, a full timetable is 26 periods in nursery school, 24 in primary, 22 in lower secondary and 20 in upper secondary.
| Level | Full timetable | 12 periods | Gross salary |
|---|---|---|---|
| Nursery | 26 periods | 46.15% | €1,615.38 |
| Primary | 24 periods | 50% | €1,750.00 |
| Lower secondary | 22 periods | 54.55% | €1,909.09 |
| Upper secondary | 20 periods | 60% | €2,100.00 |
| Practical vocational teaching | 28 periods | 42.86% | €1,500.00 |
At 12/22 in lower secondary, a full salary of €3,500 becomes €1,909.09 gross: €1,628.20 net for a tenured teacher, €1,597.81 for a temporary one. When working part-time, the work bonus is calculated on the full-time equivalent: it disappears as soon as that is high enough.
Holiday pay and year-end bonus, depending on your Community
| Community | Holiday pay | Year-end bonus |
|---|---|---|
| Wallonia-Brussels Federation | 70% of the March salary (or €1,585.58 + 1.1% of the annual salary, if more favourable), minus 13.07%. Paid on 13 May in 2026 | €1,036.48 + 2.5% of the annual salary (2025). Paid in mid-December |
| Flemish Community | 92% of the March salary, minus 13.07%. Paid in May | €807.40 + 2.5% of the annual salary (2025). Paid in December |
| German-speaking Community | Own rules: see Ostbelgien Bildung, the ministry’s portal | Own rules |
Example in the Wallonia-Brussels Federation for €3,500 gross a month all year round: the 2026 holiday pay is €2,450.00 gross (70% of a month; the former calculation would give €2,047.58). After the 13.07% deduction and withholding tax on non-recurring pay, about €1,226.97 remains, for a tenured and a temporary teacher alike. With the 2025 amounts, the year-end bonus would be €2,086.48 gross, before withholding tax. In Flanders, the official example for scale 148 gives holiday pay of €3,196.17 gross, i.e. €2,778.43 after the 13.07% deduction.
For tenured teachers, the reference period for the year-end bonus runs from 1 January to 30 September; for temporary teachers, from 1 September to 30 June of the previous school year. The 2026 flat-rate part has not been published yet.
The calculator below also estimates holiday pay and the bonus in its annual view using federal civil service rules (92% of salary): for a teacher in the Wallonia-Brussels Federation, the rules in this table take precedence.
When are you paid? Summer for temporary teachers
- Every month: in the Wallonia-Brussels Federation, pay is made in arrears, at the end of the month worked. A tenured teacher’s salary is calculated on 30 days; a temporary teacher’s on the calendar days of the month.
- Tenured, in summer: July and August are paid as normal, on the basis of your appointment.
- Temporary, in summer: you receive deferred pay of 47 days for 313 days of service (15.016% of the days paid during the school year), paid half in July and half in August. Appointed full-time for the whole year, you are paid for the whole summer; half-time, for half the summer.
- Summer days not covered: these fall under unemployment, if you meet the conditions. See Back to work after unemployment.
The questions for teachers in the calculator
Choose ‘Teacher’: the calculator asks whether you are tenured or temporary, your Community and your workload, in periods (for example 12 out of 22) or as a percentage. These questions only appear for teachers; the calculation then follows the engine for your status.
Useful links
- Wallonia-Brussels Federation: enseignement.beStatutes, pay scales and circulars for education staff
- Onderwijs Vlaanderen (AgODi): salaris onderwijspersoneelHoliday pay, end-of-year allowance and salary scales in Flemish education
- Gallilex: circular 9074Deferred pay for temporary teachers for the summer months
- Ostbelgien BildungThe German-speaking Community’s education portal: teaching staff salaries
- MyPensionYour pension file and the rules for working while retired
Calculate your net pay as a teacher
Tenured or temporary, your Community, your workload in periods and your gross salary: 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 tenured teacher pay in contributions?
7.5% for the survivors’ pension fund and 3.55% for health care, i.e. 11.05% of gross salary, with no unemployment contribution or work bonus. Withholding tax and the special social security contribution come on top.
Is a temporary teacher entitled to the work bonus?
Yes. Like any staff member who pays 13.07% to the NSSO, a temporary teacher receives the work bonus if their salary is modest. That is why they keep more than a tenured teacher for the same gross pay, below about €3,260.
Are temporary teachers paid over the summer?
Partly. In the Wallonia-Brussels Federation, they receive deferred pay of 15.016% of the days paid during the school year (47 days for 313), paid in July and August. Appointed full-time for the whole year, you are paid for the whole summer.
What holiday pay does a teacher get?
In the Wallonia-Brussels Federation, 70% of a month’s salary (March), or the former calculation if more favourable, minus a deduction of 13.07%, paid in mid-May (13 May in 2026). In Flanders, 92% of the March salary, minus 13.07%.
How do I calculate my salary at 12/22?
Multiply the salary for a full timetable by 12/22, i.e. 54.55%. For €3,500 on a full timetable: €1,909.09 gross, i.e. €1,628.20 net for a tenured teacher and €1,597.81 for a temporary one, single with no children.
What next?
- Statutory civil servant or contract staffNet pay, holiday pay and the end-of-year allowance in the public sector.
- Bonuses and holiday pay: how much net?Holiday pay, year-end bonus: what you keep.
- Back to work after unemploymentFor temporary teachers without an appointment: benefits, a job, AGR/IGU.
- Tax refund or tax to pay?What you will get back or pay on your income for the 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.
- Mon salaire mensuel: NSSO deduction of 13.07% for temporary staff, 7.5% and 3.55% for tenured staff, CSC Enseignement (secondary source).
- Salaire mensuel dans l’enseignement (FWB), CSC Enseignement (secondary source).
- Circular No. 718 of 18 December 2003: work bonus for staff whose personal contribution reaches 13.07%, Wallonia-Brussels Federation (Gallilex).
- 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.
- Agents statutaires du secteur public, NSSO.
- Vakantiegeld voor onderwijspersoneel (92% of the March salary, 13.07% deduction), Flemish authorities.
- Eindejaarstoelage voor onderwijspersoneel (807,40 € + 2,5 % in 2025), Flemish authorities.
- Pécule de vacances dans l’enseignement (FWB), CSC Enseignement (secondary source).
- Pécule de vacances 2026, SLFP Enseignement (secondary source).
- Paiement du pécule de vacances 2026 (21 April 2026), Enseignons.be (secondary source).
- Prime de fin d’année dans l’enseignement en FWB, CSC Enseignement (secondary source).
- Prime de fin d’année 2025, SLFP Enseignement (secondary source).
- Barèmes dans l’enseignement en Communauté française, CSC Enseignement (secondary source).
- Rémunération des vacances d’été (temporaires), CSC Enseignement (secondary source).
- Circular 9074 of 9 October 2023: deferred pay for temporary teachers for the summer months (47/313 = 15.0160%), Wallonia-Brussels Federation (Gallilex).
- Decree of 14 March 2019 on the organisation of teachers’ work, Article 3: full timetables of 26, 24, 22, 20 and 28 periods, Wallonia-Brussels Federation (Gallilex).
- 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.