Payroll budget: the team’s cost in 2027 and beyond

What the payroll budget will do

• Expected indexations, sector by sector. For each employee, the mechanism of their joint committee: a fixed date (JC 200 on 1 January, JC 111 on 1 July), every quarter (construction) or after the pivot index is exceeded (public sector, health care, large retail).
• Cents indexation. Above €4,000 gross a month, the first two percentage points of an indexation are calculated on €4,000 only (once since 1 June 2026, once from 1 January 2028, provisional date).
• Pay scale seniority. For JC 200 and JC 302, when the file gives the class and experience, the salary never falls below the pay scale minimum for the following year.
• Your assumptions, shown as such. When no forecast has been published (2028 and later years, sectors with no forecast), you enter your assumption; it is flagged everywhere, never presented as a forecast.
• Reforms already voted. The stages of the tax reform (Act of 15 July 2026) are applied to each year’s withholding tax (bedrijfsvoorheffing / précompte professionnel), for employees’ net pay.
• The result. The cost to the employer and net pay of each employee, year by year, the gross pay month by month and the dates applied, exportable to Excel, CSV or PDF on the firm’s letterhead.

The file is the same as for the bulk calculation (format described on that page), read in your browser and never sent.

The next expected indexations

The data used, checked on 8 October 2026. A forecast is not an official figure: it is replaced as soon as the percentage is published. Details and sources are on the wage indexation page.

Pivot index: expected to be exceeded in November 2026 and April 2027 (Federal Planning Bureau forecasts, via L’Avenir).

Worked example: the sample team in 2027

The 6 employees in the sample file, with only the published forecasts: the JC 124 (construction) employee keeps their current salary, because the January 2027 percentage has not been published yet. T004, paid the minimum of Scale II of JC 200 (class A, 3 years’ experience), moves to €2,431.50: the indexation, then the pay scale minimum for one more year of experience.

Each month’s cost at that month’s gross pay; double holiday pay, holiday contributions and year-end bonus calculated on December’s gross pay. Excluding reductions in employer contributions, workplace accident insurance, occupational health and social secretariat (payroll provider) costs.

Impact of a rule change

When a parameter changes, Indexo Pro will recalculate each line of the file and show the difference, employee by employee: what the change costs the team and what it changes in each person’s net pay. Changes provided for:

• The next indexation for each employee, according to their joint committee.
• A stage of the tax reform, income year by income year (fiscal work bonus in withholding tax).
• The 2027 parameters (withholding tax scales, work bonus…), as soon as they are published, usually at the end of December.
• A custom change: employer contribution, employee contribution, tax-free amount in withholding tax.

Example: the next indexation of the sample team, with the published forecasts, would cost €855.00 more a month (€11,852 over a year) and raise the employees’ total net pay by €224.89 a month.

Frequently asked questions

What next?

• Bulk calculationThe net pay and cost to the employer for every employee in a file.
• Salary indexationEach sector’s mechanism and its effect on net pay.
• What’s changingAll upcoming dates in one place.
• Indexo Pro, coming soonAll the bulk features in preparation.