Reliability
Proof of accuracy: our calculations checked to the cent
Updated on
All 75 cases checked against an external source pass, with a maximum difference of €0.06. Each case compares the amount calculated by Indexo with the amount published by an official body, a trade union or a social secretariat (payroll provider). Last change in the check results: 16 October 2026; the checks are rerun at every site update.
Cases checked against an official source
Parameters and examples published by the National Social Security Office (NSSO), FPS Finance, ONVA/RJV, the National Institute for Health and Disability Insurance (NIHDI), the National Employment Office (NEO), FPS Employment or the Belgian Official Gazette.
| Case checked | Expected | Indexo | Difference | Result | Source |
|---|---|---|---|---|---|
| Blue-collar worker, €5,400 annual gross: net holiday pay | 692.67 | 692.67 | 0.00 | Compliant | ONVA/RJV |
| Same case: withholding tax on holiday pay | 143.48 | 143.48 | 0.00 | Compliant | ONVA/RJV |
| Bonus, €40,000 taxable a year, no children: withholding tax rate (%) | 46.44 | 46.44 | 0.00 | Compliant | FPS Finance |
| Single-income couple, €2,250 gross: zero withholding tax, fiscal work bonus refunded in full in the tax (12 × €147.88, under the ceiling of €2,000) | 1,774.56 | 1,774.56 | 0.00 | Compliant | Belgian Official Gazette |
| Illness: maximum daily benefit since September 2026 | 113.62 | 113.61 | 0.01 | Compliant | NIHDI (INAMI/RIZIV) |
| Unemployment, months 1 to 3: daily maximum on 1 March 2026 | 106.65 | 106.65 | 0.00 | Compliant | NEO |
| Cents indexation: €5,000 gross indexed by 3% | 130.00 | 130.00 | 0.00 | Compliant | NSSO |
| Commuting, JC 200, train over 26 km: reimbursement per month (100% of the season ticket) | 131.00 | 131.00 | 0.00 | Compliant | SNCB/NMBS |
| Commuting, JC 200, car over 26 km, €2,500 gross: contribution per month (50% of the season ticket) | 65.50 | 65.50 | 0.00 | Compliant | FPS Employment |
| Commuting by bicycle, €200 paid for 400 km: exempt portion at €0.37 per km | 148.00 | 148.00 | 0.00 | Compliant | NSSO |
| Part-time, 12 periods out of 22: share of a full timetable (%) | 54.55 | 54.55 | 0.00 | Compliant | Wallonia-Brussels Federation (Gallilex) |
| Part-time, statutory staff working half-time: flat-rate part of the end-of-year allowance | 468.78 | 468.78 | 0.00 | Compliant | Belgian Official Gazette |
| Temporary teacher, single, €3,000 gross: net pay, as for an employee | 2,261.33 | 2,261.33 | 0.00 | Compliant | Wallonia-Brussels Federation (Gallilex) |
| Expert mode, single person on €3,000 gross: annual net taxable pay | 26,551.28 | 26,551.28 | 0.00 | Compliant | FPS Finance |
| Expert mode, same case: annual tax from the key formula | 5,694.02 | 5,694.02 | 0.00 | Compliant | FPS Finance |
| Federal civil service, holiday pay of €1,567.92 gross: taxable amount after the 13.07% deduction (FPS BOSA example) | 1,363.00 | 1,362.99 | 0.01 | Compliant | FPS BOSA |
| Federal end-of-year allowance, €2,000 gross a month: €937.56 + 2.5% + minimum third part of €214.2461 | 1,751.81 | 1,751.81 | 0.00 | Compliant | Belgian Official Gazette |
| Same case, statutory civil servant: 3.55% deducted from €497.2096 and from the third part | 25.26 | 25.26 | 0.00 | Compliant | Belgian Official Gazette |
| Flemish Community teacher, €3,474.10 in March: holiday pay (vakantiegeld) after the 13.07% deduction (official example) | 2,778.43 | 2,778.43 | 0.00 | Compliant | Flemish authorities |
| Blue-collar worker on €3,000 gross: annual holiday contribution of 10.27% on 108% of gross pay | 3,992.98 | 3,992.98 | 0.00 | Compliant | NSSO |
| Same case: quarterly holiday contribution of 5.57%, over the year | 2,165.62 | 2,165.62 | 0.00 | Compliant | NSSO |
| Smart, €2,500 invoiced: gross salary using the published method (93.5% ÷ 1.55) | 1,508.06 | 1,508.06 | 0.00 | Compliant | Smart |
| Overtime, 20 h a month at a 50% premium and €20 an hour: withholding tax reduction limited to 15 h (180 h a year) | 173.25 | 173.25 | 0.00 | Compliant | Belgian Official Gazette |
| Family allowances, Flanders: basic amount since 1 September 2026 | 190.66 | 190.66 | 0.00 | Compliant | Flemish authorities |
| Volunteering over 50 days: annual maximum | 1,760.83 | 1,760.83 | 0.00 | Compliant | Fisconetplus (FPS Finance) |
| Bonus of €2,000 taxable, 1 child, €18,000 gross a year: withholding tax on the non-exempt part only, (2,000 − (18,858 − 18,000)) × 30.28% × (1 − 7.5%) | 319.86 | 319.86 | 0.00 | Compliant | FPS Finance |
| Withholding tax on 1 November 2026: single person, €3,000 gross, difference with October (€101.65 more tax-free amount, divided by 12) | -8.47 | -8.47 | 0.00 | Compliant | FPS Finance |
| Withholding tax on 1 November 2026: monthly reduction for 2 dependent children | 137.00 | 137.00 | 0.00 | Compliant | FPS Finance |
| Household, a single taxable income of €40,000: marital quotient | 11,780.00 | 11,780.00 | 0.00 | Compliant | Belgian Official Gazette |
| Household, €40,000 and €10,000 taxable: marital quotient | 5,000.00 | 5,000.00 | 0.00 | Compliant | Belgian Official Gazette |
| Household, €30,000 and €20,000 taxable: no marital quotient | 0.00 | 0.00 | 0.00 | Compliant | Belgian Official Gazette |
| Notice period, dismissal after 7 years and 5 months (2019 contract) | 24.00 | 24.00 | 0.00 | Compliant | FPS Employment |
| Notice period, dismissal after 22 years (contract from before June 2026) | 64.00 | 64.00 | 0.00 | Compliant | FPS Employment |
| Notice period, resignation after 11 years | 13.00 | 13.00 | 0.00 | Compliant | FPS Employment |
Cases checked against a secondary source
Payslips annotated by a trade union, examples from social secretariats and specialist calculators. A secondary source is a cross-check: when an official source exists, it is the one that sets the parameter.
| Case checked | Expected | Indexo | Difference | Result | Source |
|---|---|---|---|---|---|
| Married white-collar worker, €3,017.85 gross: provisional net pay | 2,261.49 | 2,261.49 | 0.00 | Compliant | CSC/ACV (secondary) |
| Same case: special social security contribution | 23.54 | 23.54 | 0.00 | Compliant | CSC/ACV (secondary) |
| Married blue-collar worker, 2 children, overtime: provisional net pay | 2,406.10 | 2,406.10 | 0.00 | Compliant | CSC/ACV (secondary) |
| Same case: work bonus for September 2026 | 114.10 | 114.10 | 0.00 | Compliant | CSC/ACV (secondary) |
| Single, €3,000 gross: withholding tax deducted | 437.87 | 437.87 | 0.00 | Compliant | MonSalaire-Net (secondary) |
| Single, €3,500 gross: withholding tax before reductions | 617.41 | 617.41 | 0.00 | Compliant | MonSalaire-Net (secondary) |
| Spouse with no income, €3,500 gross: withholding tax | 242.08 | 242.08 | 0.00 | Compliant | MonSalaire-Net (secondary) |
| Single, €3,000 gross: special contribution | 19.24 | 19.24 | 0.00 | Compliant | Calculateur-de-salaire.be (secondary) |
| Part-time 30/38, €2,000 gross: work bonus | 186.89 | 186.88 | 0.01 | Compliant | Calculateur-de-salaire.be (secondary) |
| New diesel car, 138 g, €49,545: annual benefit in kind | 5,733.00 | 5,733.06 | 0.06 | Compliant | Next Mobility (secondary) |
| New plug-in hybrid, 35 g, €51,945: annual benefit in kind | 1,781.00 | 1,780.97 | 0.03 | Compliant | Next Mobility (secondary) |
| Self-employed as a main occupation: minimum contribution per quarter | 890.42 | 890.42 | 0.00 | Compliant | hub.brussels (secondary) |
| CLA 90 bonus of €4,255: net for the employee (€3,698.87 taxable, under the tax ceiling of €3,701) | 3,698.87 | 3,698.87 | 0.00 | Compliant | Partena Professional (secondary) |
| Same case: no withholding tax on the bonus | 0.00 | 0.00 | 0.00 | Compliant | Partena Professional (secondary) |
| Pension savings of €1,050: tax reduction | 315.00 | 315.00 | 0.00 | Compliant | Wikifin (FSMA) (secondary) |
| Childcare, €2,000 over 100 days: tax reduction | 778.50 | 778.50 | 0.00 | Compliant | Wikifin (FSMA) (secondary) |
| Same case: taxable part, above the €500 a year that is exempt | 23.83 | 23.83 | 0.00 | Compliant | Partena Professional (secondary) |
| Commuting, JC 200, bicycle over 10 km, 18 days: allowance of €0.32 per km | 115.20 | 115.20 | 0.00 | Compliant | Partena Professional (secondary) |
| Commuting, bicycle outside JC 200, 10 km, 18 days: CLA No. 164 minimum | 108.00 | 108.00 | 0.00 | Compliant | UCM (secondary) |
| Commuting, single white-collar worker on €3,000 gross, train over 26 km in JC 200: net amount paid | 2,392.33 | 2,392.33 | 0.00 | Compliant | Partena Professional (secondary) |
| Part-time, 30 hours out of 38, €2,000 gross: work bonus | 186.89 | 186.88 | 0.01 | Compliant | Calculateur-de-salaire.be (secondary) |
| Temporary teacher, €3,000 gross: contributions (13.07% minus the work bonus) | 281.56 | 281.56 | 0.00 | Compliant | CSC Enseignement (secondary) |
| Tenured teacher, €3,000 gross: contributions (7.5% and 3.55%) | 331.50 | 331.50 | 0.00 | Compliant | CSC Enseignement (secondary) |
| Expert mode, same case: basic withholding tax, one twelfth of the tax | 474.50 | 474.50 | 0.00 | Compliant | MonSalaire-Net (secondary) |
| Tax-free amount of €16,680 (2 children): reduction at 25% up to €11,750, then 30% (Article 134 of the Income Tax Code 1992) | 4,416.50 | 4,416.50 | 0.00 | Compliant | Forum for the Future (Deg & Partners) (secondary) |
| FWB teacher on €2,500 gross: holiday pay under the old calculation, which is more favourable (€1,585.5767 + 1.1% of annual salary) | 1,915.58 | 1,915.58 | 0.00 | Compliant | CSC Enseignement (secondary) |
| FWB teacher, €3,000 gross: year-end bonus (€1,036.48 + 2.5% of annual salary) | 1,936.48 | 1,936.48 | 0.00 | Compliant | CSC Enseignement (secondary) |
| Unemployment, second period: daily flat rate for a single person on 1 March 2026 | 56.40 | 56.40 | 0.00 | Compliant | Infor Jeunes Bruxelles (Bruxelles-J) (secondary) |
| Family allowances, Wallonia: basic amount since March 2026 | 200.51 | 200.51 | 0.00 | Compliant | Parentia (secondary) |
| Copyright income, €10,000 without a certificate: withholding tax on investment income | 1,500.00 | 1,500.00 | 0.00 | Compliant | Partena Professional (secondary) |
| Copyright income, €10,000 with a certificate: withholding tax on investment income | 750.00 | 750.00 | 0.00 | Compliant | Securex (secondary) |
| Copyright income, €50,000 with a certificate: maximum flat-rate expenses | 15,442.50 | 15,442.50 | 0.00 | Compliant | Securex (secondary) |
| Mobility budget, balance of €1,000: net after the special contribution | 619.30 | 619.30 | 0.00 | Compliant | Securex (secondary) |
| Return commute of 40 km over 200 days: flat rate of €0.15/km | 1,200.00 | 1,200.00 | 0.00 | Compliant | OECCBB (secondary) |
| Household, a single taxable income of €30,000: spouse’s tax-free amount transferred (€11,550 − €9,000) | 2,550.00 | 2,550.00 | 0.00 | Compliant | Forum for the Future (Deg & Partners) (secondary) |
| Single-income household on €3,000 gross: same balance as the calculator’s annual view | 0.00 | -0.01 | 0.01 | Compliant | Forum for the Future (Deg & Partners) (secondary) |
| Notice period, dismissal after 20 years (June 2026 contract): ceiling | 52.00 | 52.00 | 0.00 | Compliant | Partena Professional (secondary) |
| Notice period, dismissal after 4 months (contract from August 2026) | 1.00 | 1.00 | 0.00 | Compliant | Flinn (secondary) |
| JC 200, class A, 0 years, scale I | 2,242.81 | 2,242.81 | 0.00 | Compliant | CSC/ACV (secondary) |
| JC 200, class D, 26 years, scale II | 3,722.55 | 3,722.55 | 0.00 | Compliant | CSC/ACV (secondary) |
| Guaranteed average minimum monthly income | 2,233.61 | 2,233.61 | 0.00 | Compliant | Securex (secondary) |
Cases checked for each tool
Each tool is tested on at least three worked cases, checked against a source.
| Tool and case | Check | Result | Source |
|---|---|---|---|
| agenda · Self-employed, quarterly VAT, from 8 October to 31 December 2026: 3rd advance payment on 12 October | premiere = 2026-10-12 ; n = 7 | Compliant | Securex (secondary) 3rd advance payment: by 12 October 2026 at the latest |
| agenda · Monthly VAT for November 2026: 20 December is a Sunday, moved to day 21 | premiereTva = 2026-12-21 | Compliant | Baker Tilly (secondary) Monthly returns: tolerance allowing a move to the next working day, kept permanently |
| agenda · Employer, monthly withholding tax, October 2026: withholding tax on day 15, DmfA on day 31 | premiere = 2026-10-15 ; n = 2 | Compliant | Securex (secondary) Withholding tax: by the 15th of the following month; DmfA and NSSO balance: last day of the month after the quarter |
| agenda · Employee, June 2027: last day for the tax assessment notice (aanslagbiljet / avertissement-extrait de rôle) on 2025 income | premiere = 2027-06-30 ; n = 1 | Compliant | Securex (secondary) Assessment deadline: 30 June of the year after the tax year (tax year 2026, 2025 income) |
| amortissement · Press of €100,000 over 5 years, straight-line: €20,000 a year | a1 = 20000 ; a5 = 20000 ; n = 5 | Compliant | Deg & Partners, via Forum for the Future (secondary) Example of the €100,000 press over 5 years (rate of 20%) |
| amortissement · Company, €15,000 asset acquired on 1 April 2025, 10 years: pro rata 275/365 | a1 = 1130.14 ; a2 = 1500 ; n = 11 | Compliant | Deg & Partners, via Forum for the Future (secondary) 15,000 × 10% × 275/365 ≈ €1,130, then €1,500 a year, over eleven financial years |
| amortissement · Self-employed, €10,000 machine over 5 years, declining-balance then straight-line | a1 = 4000 ; a2 = 2400 ; a3 = 2000 ; a4 = 1600 ; n = 4 | Compliant | Deg & Partners, via Forum for the Future (secondary) 4,000, 2,400, then 2,000 (switch to straight-line) and €1,600 |
| amortissement · €5,000 asset over 4 years, declining-balance: annual charge capped at 40% | a1 = 2000 ; a2 = 1500 ; a3 = 1250 ; a4 = 250 ; n = 4 | Compliant | Deg & Partners, via Forum for the Future (secondary) Rate of 50%: €2,000 in year 1 (ceiling of 40%), €1,500 in year 2, switch to straight-line (€1,250) in year 3, balance of €250 in year 4 |
| amortissement · Company, asset acquired in 2026: declining-balance refused, straight-line applied | methode = lineaire ; a1 = 1250 | Compliant | Deg & Partners, via Forum for the Future (secondary) Article 196, § 3 of the Income Tax Code 1992: no more declining-balance depreciation for assets acquired since 1 January 2020 |
| augmentation · White-collar worker, dual-income couple, €3,017.85 gross: net before the pay rise | net0 = 2261.49 | Compliant | CSC/ACV (secondary) CSC/ACV, 2026 payslip |
| augmentation · Single white-collar worker, €3,400 + €100: withholding tax before reductions at €3,500 gross | ppB1 = 617.41 | Compliant | MonSalaire-Net (secondary) MonSalaire-Net: 2026 withholding tax for a single person on €3,500 gross, €617.41 |
| augmentation · CLA 90 bonus of €1,000 gross: cost to the employer and net | cct1000Net = 869.3 ; cct1000Cout = 1330 | Compliant | Partena Professional (secondary) Solidarity contribution of 13.07%, special employer contribution of 33%, no withholding tax under the tax ceiling of €3,701 |
| augmentation · Meal vouchers of €10, 220 days, no current vouchers: employer’s share over a year | roomRepas = 1960.2 | Compliant | Partena Professional (secondary) Maximum employer’s share of €8.91 per voucher (€10 minus €1.09) |
| augmentation · White-collar worker, €3,000 gross with a 13th month: annual cost of a €100 pay rise | budget = 1717 | Compliant | NSSO Basic employer contributions of 25% over 13 months, double holiday pay of 92% without employer contributions |
| bac-a-sable · Official rules: same net as the calculator and no difference (single white-collar worker, €3,000) | netOff = 2261.33 ; ecartSim = 0 | Compliant | Indexo Example published on the home page |
| bac-a-sable · 2025 rules: withholding tax for Pierre, €2,800 gross, married, spouse with income | ppAnnee = 380.26 ; bonusAnnee = 115.17 | Compliant | Securex (secondary) Pierre example, 2025 column: bonus €115.17, withholding tax €380.26 |
| bac-a-sable · 2025 rules: withholding tax for Petra, €4,000 gross, married, spouse with no income, one child | ppAnnee = 378 | Compliant | Securex (secondary) Petra example, 2025 column: withholding tax €378.00 |
| bac-a-sable · 2024 rules: withholding tax for Petra, €4,000 gross, married, spouse with no income, one child | ppAnnee = 406.39 | Compliant | Securex (secondary) Petra example, 2024 column: withholding tax €406.39 |
| bac-a-sable · Tax-free amount raised from 11,550 to €12,000: (€200 × 25% + €250 × 30%) × 1.07 less tax a year | ecartSim = 133.75 | Compliant | Wolters Kluwer (secondary) Scale in Article 134 for tax year 2027: 25% up to €11,750, 30% up to €16,720; average municipal tax of 7% |
| bac-a-sable · Separate scale for the tax-free amount removed: tax-free amount of €12,000 valued at 25% up to €16,720, i.e. €450 × 25% × 1.07 less tax a year | ecartSim = 120.38 | Compliant | Chamber of Representatives Doc 56 1243/009, Art. 10, b): subparagraph 2 of § 2 of Article 134 repealed (general scale in Article 130: 25% up to €16,720, tax year 2027, Wolters Kluwer); average municipal tax of 7% |
| bac-a-sable · Copy of the 2026 rules identical to the engine | copie2026 = 1 | Compliant | Indexo Internal check: outils-js/lib/params.js (copy used after the switch to 2027) = P (indexo-donnees.js) |
| badge-recruteur · Range from 3,000 to €4,000 gross, single white-collar worker: net at the minimum | isoMin = 2261.33 | Compliant | Indexo Single white-collar worker, €3,000 gross: €2,261.33 net |
| badge-recruteur · Same range: net at the maximum | isoMax = 2614.26 | Compliant | Indexo Single white-collar worker, €4,000 gross: €2,614.26 net |
| badge-recruteur · Range from 2,500 to €5,000 gross, single white-collar worker: net at both ends | isoMin = 2175.62 ; isoMax = 3051.72 | Compliant | Indexo Single white-collar worker: €2,500 gross → €2,175.62; €5,000 gross → €3,051.72 |
| badge-recruteur · Range from 3,000 to €3,500 gross, spouse with no income: withholding tax at the top of the range | ppc1Max = 242.08 | Compliant | MonSalaire-Net (secondary) Spouse with no income, €3,500 gross: withholding tax of €242.08 |
| bilan-annuel · Twelve payslips like Sandrine’s (CSC/ACV 2026), tax form 281.10 compliant | mois = 12 ; total250 = 32748.84 ; total286 = 5328.48 ; total287 = 282.48 ; ecarts = 0 ; anomalies = 0 | Compliant | CSC/ACV, Fiche de salaire à la loupe 2026 (secondary) Sandrine’s payslip: taxable €2,729.07, withholding tax €479.05 − €35.01 fiscal work bonus, special contribution €23.54, net €2,292.29 |
| bilan-annuel · Twelve payslips like Cédric’s (CSC/ACV 2026): annual withholding tax after the fiscal work bonus and overtime | total250 = 32471.52 ; total286 = 3283.92 ; total287 = 314.4 ; ecarts = 0 | Compliant | CSC/ACV, Fiche de salaire à la loupe 2026 (secondary) Cédric’s payslip: taxable €2,705.96, withholding tax €331.16 − €37.81 − €19.69, special contribution €26.20 |
| bilan-annuel · December payslip forgotten: code 250 exceeds the total by €2,729.07 | mois = 11 ; ecart250 = 2729.07 ; ecarts = 1 | Compliant | CSC/ACV, Fiche de salaire à la loupe 2026 (secondary) Monthly taxable amount on Sandrine’s payslip: €2,729.07 |
| budget-couple · De facto cohabitants, white-collar workers on €3,000 and €2,000 gross: €2,261.33 and €1,962.14 net on the payslip | netMois1 = 2261.33 ; netMois2 = 1962.14 | Compliant | Indexo Single white-collar worker: €3,000 gross → €2,261.33 net; €2,000 gross → €1,962.14 net |
| budget-couple · Maintenance payments of €500 a month to the ex-partner: €3,600 deductible in 2026 (60%) | deductible = 3600 | Compliant | FPS Finance, circular 2026/C/12 (Forum for the Future, 7 January 2026) (secondary) Maintenance payments deductible at 70% in 2025, 60% from 1 January 2026, 50% in 2027 (Act of 18 December 2025) |
| budget-couple · Two children in shared custody: each parent receives half of the €5,130 supplement | demiSupplement = 2565 | Compliant | FPS Finance, circular 2022/C/63 (Forum for the Future) (secondary) Supplements for children ‘attribués pour moitié à chacun des contribuables’ (allocated half to each taxpayer); supplement of €5,130 for two children (2026 income) |
| budget-couple · Maintenance for children in shared custody: no deduction | deductible = 0 | Compliant | Droits Quotidiens, ‘Je suis séparée : qui peut déclarer les enfants à charge fiscalement ?’ (20 April 2026) (secondary) ‘Vous ne pouvez pas prendre vos enfants à votre charge fiscalement si vous déduisez’ the maintenance payments (if you deduct them, you cannot claim the children as tax dependants) |
| calcul-tva · €100 excluding VAT at 21%: €121 including VAT | tva = 21 ; ttc = 121 | Compliant | European Commission (Your Europe) Belgium: standard rate of 21% |
| calcul-tva · €121 including VAT at 21%: €100 excluding VAT | ht = 100 ; tva = 21 | Compliant | European Commission (Your Europe) 121 ÷ 1.21 = 100 |
| calcul-tva · Two lines: €100 at 6% and €200 at 21% | tva = 48 ; ttc = 348 | Compliant | European Commission (Your Europe) Reduced rate of 6% and standard rate of 21%: €6 + €42 VAT |
| calcul-tva · Hotel night of €1,000 including VAT at 12% (since 1 March 2026) | ht = 892.86 ; tva = 107.14 | Compliant | Securex (secondary) Accommodation: 12% since 1 March 2026; 1,000 ÷ 1.12 = 892.86 |
| capacite-emprunt · Monthly repayment of €1,052.95 over 240 months at 5.90%: a loan of €150,000 | emprunt = 150000 | Compliant | BNP Paribas Fortis, rates of 1 October 2026 (secondary) Representative fixed-rate example: €150,000, 240 months, 5.90%, monthly repayment of €1,052.95 |
| capacite-emprunt · Annual rate of 5.90%: equivalent monthly rate of 0.479% | tauxMensuel = 0.0048 | Compliant | BNP Paribas Fortis, rates of 1 October 2026 (secondary) Annual rate 5.90%, monthly rate 0.479% |
| capacite-emprunt · Annual rate of 5.42%: equivalent monthly rate of 0.441% | tauxMensuel = 0.0044 | Compliant | ING Belgium, rates of 1 October 2026 (secondary) Representative example: annual rate 5.42%, monthly rate 0.441% |
| capacite-emprunt · Loan deed of €250,000 for your only own home: fees of €794.24 (Gbis scale, without the fixed part) | emprunt = 250000 ; honCredit = 794.24 | Compliant | Université de Liège (ORBi), ‘Les honoraires des notaires après la réforme du 22 novembre 2022’ (secondary) Loan of €250,000: €794.24 (Gbis); bands and percentages unchanged in 2026 (notaire.be consolidation of 30 June 2026), only the fixed parts are indexed |
| capacite-emprunt · Wallonia, €250,000 property that is not your only own home: €31,250 registration duty (12.5%) | droitsVise = 31250 | Compliant | Fédération du Notariat, infofiche ‘frais d’acte’ Wallonie (2025) Price of €250,000: registration duty of €31,250 |
| capacite-emprunt · Brussels, own home of €200,000: no duty thanks to the allowance (abattement) | droitsVise = 0 | Compliant | Bruxelles Fiscalité ‘Sur les premiers 200 000 €, l’acheteur d’un bien immobilier ne doit pas payer de droits d’enregistrement’ (no registration duty for the buyer on that first portion) |
| capacite-emprunt · Flanders, only own home (enige eigen woning) of €250,000: €5,000 registration tax (2%) | droitsVise = 5000 | Compliant | Fédération du Notariat, infofiche ‘Een gezinswoning kopen in Vlaanderen’ (2025) Price of €250,000: registration tax (registratiebelasting) of €5,000 |
| ce-qui-change · Single white-collar worker, €3,000 gross, JC 200: current net and indexed gross | net2026 = 2261.33 ; brut2027 = 3129.6 | Compliant | Indexo Net published on the home page; indexation: forecast of 4.32% (Acerta, 29 September 2026) |
| ce-qui-change · White-collar worker, €5,000 gross, JC 200: cents indexation above €4,000 | net2026 = 3051.72 ; brut2027 = 5196 | Compliant | NSSO NSSO, cents indexation: 4,000 × 2% + 5,000 × 2.32% (forecast of 4.32%) |
| ce-qui-change · Married white-collar worker, two incomes, €3,017.85 gross, other sector | net2026 = 2261.49 ; brut2027 = 3017.85 | Compliant | CSC/ACV (secondary) CSC/ACV, 2026 payslip |
| ce-qui-change · Tax reform, 2027 income: tax-free amount (€4,990 × 2.3356) and marital quotient | quotite2027 = 11650 ; qc2027 = 10110 | Compliant | Chamber of Representatives Doc 56 1243/009, Art. 2 (€4,990); coefficient 2.3356 (Wolters Kluwer); marital quotient €10,110 (Forum for the Future, 23 June 2026) |
| checklist-fin-annee · Pension savings: €1,050 gives €315 | ep.max1 = 315 | Compliant | OECCBB (secondary) Ceiling 1: €1,050 at 30%, i.e. €315 at most |
| checklist-fin-annee · Pension savings: €1,350 gives €337.50 | ep.maintenant = 337.5 | Compliant | OECCBB (secondary) Ceiling 2: €1,350 at 25%, i.e. €337.50 at most |
| checklist-fin-annee · Childcare: €1,000 for 50 days, capped at 50 × €17.30 = €865, reduction of €389.25 | garde.maintenant = 389.25 | Compliant | Wikifin (FSMA) (secondary) 2026 income: at most €17.3 per day per child; reduction of 45% |
| checklist-fin-annee · Service vouchers in Wallonia, 150 vouchers: €135 | ts.maintenant = 135 | Compliant | Wallonia, service vouchers 150 vouchers: maximum tax reduction of €135 |
| checklist-fin-annee · Donations of €100: reduction of €30 | dons.maintenant = 30 | Compliant | Deg & Partners (secondary) Reduction cut to 30% for donations made since 1 January 2025 |
| checklist-fin-annee · Service vouchers in Flanders: no reduction any more | ts.maintenant = 0 | Compliant | Flemish authorities ‘Since 1 January 2025, there has been no tax benefit linked to buying service vouchers’ |
| communication-structuree · Create: reference 0108068171 → +++010/8068/17183+++ | affiche = +++010/8068/17183+++ ; cle = 83 | Compliant | Febelfin Example from the OGM-VCS standard: 010806817183 |
| communication-structuree · Check the Febelfin example: valid | ok = true | Compliant | Febelfin Display format +++010/8068/17183+++ |
| communication-structuree · Check a reference with a wrong last digit: rejected | ok = false ; attendu = 83 | Compliant | Febelfin Modulo 97 check of the first 10 digits |
| communication-structuree · Zero remainder: the check digits are 97 | cle = 97 ; affiche = +++000/0000/09797+++ | Compliant | Febelfin ‘if the result is 0, then the check digits are 97’ |
| comparer-offres · Offer A: single white-collar worker, €3,000 gross, no benefits or commute: €2,261.33 net a month | netMoisA = 2261.33 | Compliant | Indexo |
| comparer-offres · JC 200, train over 26 km: season ticket reimbursed at 100%, €131 a month | trajetA = 131 | Compliant | Partena Professional (secondary) JC 200 sector agreement: train reimbursed at 100% since 1 January 2026; SNCB/NMBS 2nd-class season ticket for 26 km: €131 a month (fares as of 1 February 2026) |
| comparer-offres · JC 200, car over 26 km, €2,500 gross: 50% of the train season ticket, €65.50 a month | trajetA = 65.5 | Compliant | FPS Employment JC 200 CLA of 1 July 2019: private transport, 50% of the price of the monthly train pass (€131 for 26 km) |
| comparer-offres · Car, 20 km one way, 5 days on site: 230 days × 40 km × €0.4452 = €4,095.84 in costs a year | fraisA = 4095.84 | Compliant | Partena Professional (secondary) Kilometre allowance from October to December 2026: €0.4452 per km; 230 days = 52 × 5 − 20 days of statutory leave (Droits Quotidiens) − 10 public holidays |
| comparer-offres · 38 h a week over 5 days, 30 minutes’ travel: 1,748 h of work and 230 h of travel a year | heuresTravailA = 1748 ; heuresTrajetA = 230 ; heuresTotalA = 1978 | Compliant | Droits Quotidiens (secondary) 20 days of statutory leave on a 5-day week and 10 public holidays: 230 working days; 38 h ÷ 5 × 230 = 1,748 h; 2 × 30 min × 230 = 230 h |
| conges · Illness, high salary: maximum benefit of €113.61 a day since September 2026 | malJour = 113.61 | Compliant | NIHDI (INAMI/RIZIV) 60% of the €189.3583 ceiling (primary incapacity, 1 September 2026): €113.615 |
| conges · Full-time parental leave: €951.60 net on 1 March 2026 | allocMars = 1058.86 ; allocNetMars = 951.6 | Compliant | Aureus Social (NEO scale as of 1 March 2026) (secondary) ‘1.058,86 €/mois brut en suspension complète, soit 951,60 € net’ (gross a month on full suspension, and the net amount) |
| conges · Maternity leave from day 31: 75% of the €188.8450 ceiling | matJour = 141.63 | Compliant | NIHDI (INAMI/RIZIV) ‘Repos de maternité a.p.d. 31ème jour (75 %) : 188,8450’ (maternity leave from day 31) × 75% |
| conges · Maternity leave, first 30 days: 82% with no ceiling | matJour30 = 205 | Compliant | NIHDI (INAMI/RIZIV) ‘82 % de votre salaire brut’ (of your gross pay): €6,500 ÷ 26 × 82% |
| conges · Birth leave: 82% of the €188.6696 ceiling | naissJourMax = 154.71 | Compliant | NIHDI (INAMI/RIZIV) ‘Congé de paternité ou de naissance (82 %) : 188,6696’ (paternity or birth leave) × 82% |
| contrat-travail · Non-compete clause for €2,800 gross a month (€36,400 a year): deemed not to exist | nonConcurrence = probleme | Compliant | Partena Professional (secondary) 2026 thresholds: non-compete clause prohibited at €44,447 or less |
| contrat-travail · Non-compete clause at €95,000 a year, 12 months, compensation of 50%, Belgium: compliant | nonConcurrence = conforme | Compliant | Securex (secondary) Above €88,895 (2026); Belgium at most, 12 months at most, compensation of at least half the gross pay |
| contrat-travail · Same clause over 18 months: problem | nonConcurrence = probleme | Compliant | Securex (secondary) Duration of 12 months at most |
| contrat-travail · Five successive fixed-term contracts of 3 months without the inspectorate’s approval: problem | succession = probleme | Compliant | Droits Quotidiens (secondary) At most 4 contracts, each of at least 3 months, 2 years in total |
| contrat-travail · Four fixed-term contracts of 3 months or more, 14 months in total: compliant | succession = conforme | Compliant | Droits Quotidiens (secondary) At most 4 contracts, each of at least 3 months, 2 years in total |
| contrat-travail · Fixed-term contract not in writing on day one: open-ended contract rules | ecrit = probleme | Compliant | Actualités du droit belge (secondary) Act of 3 July 1978, Article 9 |
| contrat-travail · Probationary period in a white-collar contract: no effect; in a student contract: 3 days | essai = probleme | Compliant | Droits Quotidiens (secondary) No probationary period since 1 January 2014, except for students and temporary agency workers |
| contrat-travail · Part-time work of 3 hours a week in 2026: below 1/10 of full time | tempsPartiel = probleme | Compliant | Chamber of Representatives Article 5: ‘un tiers’ replaced by ‘un dixième’ (one third by one tenth), in force on 1 June 2026 |
| contrat-travail · €2,000 gross for full-time work: below the minimum income of €2,233.61 | salaire = probleme | Compliant | Securex (secondary) €2,233.61 gross a month for full-time work since 1 July 2026 |
| contrat-travail · Training repayment clause at €40,000 a year, outside a shortage occupation: prohibited | ecolage = probleme | Compliant | Partena Professional (secondary) Training repayment clause prohibited at €44,447 or less in 2026, except for shortage occupations |
| cotisations-independant · Main occupation, €10,000 income: minimum contribution per quarter | trim = 890.42 | Compliant | FPS Social Security Contributions note 2026, § 1: minimum quarterly contribution of €890.42 |
| cotisations-independant · First-time self-employed (starter), €5,000 income: reduced minimum contribution | trim = 459.82 | Compliant | FPS Social Security Contributions note 2026, § 1: starters, €459.82 per quarter |
| cotisations-independant · Main occupation, €150,000 income: maximum contribution | trim = 5103.05 | Compliant | FPS Social Security Contributions note 2026, § 1: maximum of €5,103.05 per quarter |
| cotisations-independant · Secondary occupation at the €1,922.16 threshold: minimum contribution | trim = 98.51 | Compliant | FPS Social Security Contributions note 2026, § 3: €98.51 per quarter |
| cotisations-independant · Working pensioner at the €3,844.32 threshold: 14.70% | trim = 141.28 | Compliant | FPS Social Security Contributions note 2026, § 7: €141.28 per quarter |
| cotisations-independant · Main occupation, €50,000 income, management fee of 3.05% | trimTotal = 2640.66 | Compliant | Xerius (secondary) Xerius 2026 rates: €2,640.66 per quarter for €50,000, including the 3.05% fee |
| courbe-du-net · Single white-collar worker, €3,000 gross: monthly net | net = 2261.33 | Compliant | Indexo Checked reference example (Indexo kit), published on the home page |
| courbe-du-net · Single white-collar worker, €3,000 gross: withholding tax deducted | pp = 437.87 | Compliant | MonSalaire-Net (secondary) Withholding tax deducted on €3,000 gross, single with no children (updated on 10 September 2026) |
| courbe-du-net · Married white-collar worker, two incomes, €3,017.85 gross: provisional net pay | net = 2261.49 | Compliant | CSC/ACV (secondary) CSC/ACV, Fiche de salaire à la loupe 2026: Sandrine’s example, provisional net pay |
| courbe-du-net · White-collar worker, single-income couple, €2,500 gross: net | net = 2401.12 | Compliant | MonSalaire-Net (secondary) €2,500 gross, married, spouse with no income: €2,401.12 (parameters as of 1 September 2026) |
| courbe-du-net · Single white-collar worker, €2,500 gross: net (published rounded to the euro) | net = 2175.62 | Compliant | Calculateur-de-salaire.be (secondary) Published monthly net: €2,176 (2026 scales) |
| courbe-du-net · Single white-collar worker, €4,000 gross: net (published rounded to the euro) | net = 2614.26 | Compliant | Calculateur-de-salaire.be (secondary) Published monthly net: €2,614 (2026 scales) |
| courbe-du-net · Single white-collar worker, €5,000 gross: net (published rounded to the euro) | net = 3051.72 | Compliant | Calculateur-de-salaire.be (secondary) Published monthly net: €3,052 (2026 scales) |
| courbe-du-net · White-collar worker, €3,000 gross: work bonus lost on €100 more gross | dBonus = 27.39 | Compliant | Partena Professional (secondary) Work bonus as of 1 September 2026: part A, coefficient 0.2739 between 2,937.93 and €3,403.62 (0.2739 × €100) |
| cout-employeur · Blue-collar worker on €3,000 gross, no bonus: annual holiday contribution of 10.27% on 108% of gross pay | vacAnnuelle = 3992.98 | Compliant | NSSO NSSO instructions 2026/3: 10.27% via the annual debit notice, on gross pay raised to 108% |
| cout-employeur · Same case: quarterly holiday contribution of 5.57%, over the year | vacTrim = 2165.62 | Compliant | NSSO NSSO instructions 2026/3: 5.57% per quarter, on gross pay raised to 108% |
| cout-employeur · Blue-collar worker: employer contributions calculated on 108% of gross pay (ratio to a white-collar worker on the same gross) | ratioOuv = 1.08 | Compliant | UCM (secondary) ‘Pour les ouvriers, les cotisations sont calculées sur le salaire brut porté à 108 %’ (for blue-collar workers, contributions are calculated on the increased gross pay) |
| cout-employeur · White-collar worker, €3,000 gross: double holiday pay of 92% of a month in the annual cost | doublePecule = 2760 | Compliant | NSSO Double holiday pay: 92% of monthly pay |
| cout-employeur · Full-time white-collar worker, €2,300 gross: estimated structural reduction of €374.80 a month | redStruct = 374.8 | Compliant | Partena Professional (secondary) Category 1 since 1 July 2026: 0.14 × (11,687.74 − 6,900) + 0.16 × (9,738.14 − 6,900) = €1,124.39 per quarter |
| cout-employeur · Full-time white-collar worker, €3,000 gross: cost of €3,750 brought down to €3,585.21 after the estimated structural reduction | cout = 3750 ; coutApresRed = 3585.2 | Compliant | Partena Professional (secondary) 0.14 × (11,687.74 − 9,000) + 0.16 × (9,738.14 − 9,000) = €494.38 per quarter, i.e. €164.79 a month; contributions of 25% (UCM, Securex) |
| cout-employeur · Full-time white-collar worker, €4,000 gross: no structural reduction (quarterly wage above €11,687.74) | redStruct = 0 | Compliant | Partena Professional (secondary) S = €12,000 > €11,687.74: both terms are zero |
| cout-employeur · Blue-collar worker: 11.08 months’ pay is paid by the employer (241 days out of 261), the holiday fund pays the rest | moisPayes = 11.08 | Compliant | ONVA/RJV Engine parameter P.onva.hol, also used by the annual view |
| cout-employeur · Single white-collar worker: a requested net of €2,261.33 corresponds to €3,000 gross | brut = 3000 | Compliant | Indexo Single white-collar worker, €3,000 gross: €2,261.33 net |
| cout-employeur · Salary of €30,000 gross a month: employer contributions capped (basic amount of €85,000 per quarter, indexed) | plafonne = true | Compliant | Deg & Partners (secondary) Employer contributions capped at €85,000 per quarter |
| cumul · Employee and associative work: 2026 ceiling shared with the sharing economy | verdictCode = sous-conditions ; plafonds.0 = 7890 | Compliant | Wolters Kluwer (secondary) Summary of tax ceilings (23 December 2025): €7,890 for 2026 income (Article 37bis of the Income Tax Code 1992) |
| cumul · Associative work: 450 hours a year in sport, 300 in other activities | plafonds.1 = 450 ; plafonds.2 = 300 | Compliant | Deg & Partners (secondary) Hour limits for associative work since 2024 |
| cumul · Employee and sharing economy: 2026 ceiling | plafonds.0 = 7890 | Compliant | Wolters Kluwer (secondary) Ceiling on miscellaneous income from the sharing economy, 2026 income |
| cumul · Pensioner under 66, employee with no children: 2026 limit and excess of 50% | limite = 10432 ; reductionPct = 0.5 ; revenus = 15648 | Compliant | Partena Professional (secondary) Limit of €10,432 (notice in the Belgian Official Gazette of 26 November 2025); Wikifin: 50% above the ceiling, 50% less pension |
| cumul · Pension at the statutory age: unlimited combination | verdictCode = oui ; reductionPct = 0 | Compliant | Wikifin (FSMA) Unlimited combination from the statutory age or with a 45-year career |
| cumul · Incapacity for work, half-time return: benefit reduced by 30% | reductionPct = 0.3 ; allocApres = 1050 | Compliant | NIHDI (INAMI/RIZIV) NIHDI example: 19 hours out of 38, i.e. 50% of full time, reduction of 30% |
| cumul · Full unemployment, 4 days of work: 4 daily benefits lost | perte = 200 ; allocApres = 1100 | Compliant | NEO Info sheet T41: one daily benefit lost per day of activity; 26 daily benefits a month |
| cumul · Tremplin-indépendants: threshold of €18.44 a day, no reduction below it | seuilJour = 18.44 ; perte = 0 ; allocApres = 1300 | Compliant | NEO Tremplin-indépendants scheme, amount as of 1 September 2026 |
| cumul · Time credit and flexi-job: only a flexi-job held for 12 months before the break | verdictCode = sous-conditions ; plafonds.0 = 12 ; plafonds.1 = 18440 | Compliant | Forum for the Future (Deg & Partners) (secondary) Forum for the Future (6 July 2026): ‘il n’est admis que si l’activité flexi-job était exercée depuis au moins douze mois avant le début de l’interruption’ (only allowed if the flexi-job had been held for at least twelve months before the break began); tax ceiling of €18,440 for 2026 income |
| cumul · Self-employed student: no contribution below €8,687.04, reduced contribution up to €17,374.07 (2026) | verdictCode = sous-conditions ; plafonds.0 = 8687.04 ; plafonds.1 = 17374.07 | Compliant | Partena Professional (secondary) Partena Professional explanatory document 2026: ‘Votre revenu est inférieur à 8.687,04 euros par an (en 2026) : vous ne devez payer aucune cotisation’ (income below €8,687.04 a year: no contribution), 20.50% up to €17,374.07 |
| cumul · Social integration income, single person, €800 net salary with no exemption: €567.34 | allocApres = 567.34 | Compliant | Infor Jeunes Bruxelles (Bruxelles-J) (secondary) Example: €1,367.34 − €800 net salary = €567.34 (amounts as of 1 September 2026) |
| declaration-tva · Simple quarter: €3,000 at 21%, €500 at 6%, €800 of purchases: box 71 = €492 | grilles.03 = 3000 ; grilles.01 = 500 ; grilles.54 = 660 ; grilles.82 = 800 ; grilles.59 = 168 ; g71 = 492 | Compliant | FPS Finance, notes to the periodic return (form 625) Boxes 01 and 03 (bases), 54 (VAT due), 59 (deductible VAT); box 71 = 54 − 59 |
| declaration-tva · Credit note issued: base in box 49, VAT in box 64 | grilles.03 = 1000 ; grilles.54 = 210 ; grilles.49 = 200 ; grilles.64 = 42 ; g71 = 168 | Compliant | FPS Finance, explanatory notes to the periodic return (January 2014) Credit notes issued: base in box 49 (not deducted from boxes 01 to 03), VAT in box 64 |
| declaration-tva · Service bought from a French supplier (€1,000): boxes 88 and 82, VAT in 55 and 59 | grilles.88 = 1000 ; grilles.82 = 1000 ; grilles.55 = 210 ; grilles.59 = 210 ; g71 = 0 ; g72 = 0 | Compliant | Accountable, purchases in the European Union (secondary) Intra-Community service received: base in boxes 88 and 82, VAT in box 55 and deducted in box 59 |
| declaration-tva · Reverse-charge sale (work for a VAT-registered business): base in box 45, without VAT | grilles.45 = 18400 ; grilles.54 = 0 ; g71 = 0 | Compliant | Deg & Partners, VAT on construction work and the co-contracting party (secondary) The supplier reports the base in box 45; the VAT is reported by the customer (boxes 87, 56 and 59) |
| declaration-tva · Q4 2024 due date: 27 January 2025 (day 25 falls on a Saturday) | echeance = 2025-01-27 | Compliant | RSM Belgium, the VAT chain (9 January 2025); tolerance for quarterly filers until 30 September 2025 (Baker Tilly) (secondary) Table of due dates: 27 January 2025 for Q4 2024 |
| declaration-tva · Q3 2026 due date: Sunday 25 October 2026, no postponement | echeance = 2026-10-25 | Compliant | FPS Finance, La nouvelle chaîne TVA (31 January 2025) ‘aucun report n’est appliqué pour les assujettis trimestriels’ (no postponement for quarterly filers); Baker Tilly: end of the tolerance on 1 October 2025 |
| declaration-tva · Monthly due date for November 2026: 20 December is a Sunday, moved to Monday 21 | echeance = 2026-12-21 | Compliant | FPS Finance, La nouvelle chaîne TVA (31 January 2025) Monthly filers: ‘la date de dépôt est reportée au jour ouvrable suivant’ (the filing date moves to the next working day) |
| declaration-tva · Exemption scheme: €26,000 turnover, less than 10% above the €25,000 threshold | franchise = tolerance | Compliant | Accountable, VAT exemption scheme (24 August 2026) (secondary) Excess of less than 10%: the exemption continues until the end of the year |
| declaration · Code 250 on tax form 281.10 (fiche 281.10), partner 1: code 1250-11 on the return | codes.c250 = 1250-11 | Compliant | FPS Finance, explanatory notes for tax year 2026 Section IV, A, 1, a: ‘en regard du code 250 de votre fiche’ (next to that code on your tax form); Billy: code 1250 |
| declaration · Code 286 (withholding tax): code 1286-72 | codes.c286 = 1286-72 | Compliant | Billy (secondary) Code 1286: withholding tax; check digits as per the notes (example 1254-07) |
| declaration · Code 250 of €30,000: lump-sum expenses capped at €6,070 | A.forf = 6070 | Compliant | Wolters Kluwer (secondary) Lump-sum professional expenses for employees: 30%, at most €6,070 (tax year 2027) |
| declaration · Code 250 of €15,000: lump-sum expenses of 30%, i.e. €4,500 | A.forf = 4500 | Compliant | Wolters Kluwer (secondary) 30% of pay below the ceiling |
| declaration · Single, code 250 of €30,000: State tax of €4,176.50 | A.etat = 4176.5 | Compliant | Wolters Kluwer (secondary) €23,930 taxable: €16,720 × 25% + €7,210 × 40% − €11,550 × 25% (scale and tax-free amount for tax year 2027) |
| declaration · Pension savings of €1,350: reduction of €337.50 | A.ep = 337.5 | Compliant | OECCBB (secondary) Second ceiling of €1,350 at 25% |
| demenagement · Service vouchers in Wallonia, 150 vouchers: €135; in Brussels: nothing in 2026 | tsAvant = 135 ; tsApres = 0 | Compliant | Wallonia, service vouchers ‘si vous achetez 150 titres-services au cours d’une même année, vous bénéficierez d’une réduction d’impôt maximale de 135 €’ (maximum tax reduction for buying that many service vouchers in one year); Brussels: circular 2026/C/34 |
| demenagement · One child, from Wallonia to Flanders: €200.51 then €190.66 a month | afAvant = 200.51 ; afApres = 190.66 | Compliant | Parentia and Flemish authorities Wallonia: €200.51 since March 2026 (Parentia); Flanders: basic amount (basisbedrag) of €190.66 since 1 September 2026 |
| demenagement · A single child in Brussels: €194.04 a month | afApres = 194.04 | Compliant | Parentia (Brussels, amounts since March 2026) ‘Si 1 enfant et pas de supplément social […] : 194,04 € / mois par enfant’ (one child with no social supplement, per month and per child) |
| doc-281 · CSC/ACV 2026 payslip (Sandrine, €3,017.85 gross): taxable €2,729.07 a month | sim.imposableMois = 2729.07 | Compliant | CSC/ACV (secondary) Fiche de salaire à la loupe 2026, Sandrine: taxable €2,729.07 |
| doc-281 · Same payslip: work bonus of €105.65 a month, i.e. €1,267.80 in code 284 over twelve months | sim.bonusMois = 105.65 ; sim.c284 = 1267.8 | Compliant | CSC/ACV (secondary) Work bonus on the December 2026 payslip: €105.65 |
| doc-281 · Same payslip: special contribution of €23.54 a month, i.e. €282.48 in code 287 | sim.csMois = 23.54 ; sim.c287 = 282.48 | Compliant | CSC/ACV (secondary) Special social security contribution on the payslip: €23.54 |
| doc-281 · Same payslip: withholding tax deducted of €444.04 a month (€479.05 minus €35.01 fiscal work bonus) | sim.ppMois = 444.04 | Compliant | CSC/ACV (secondary) Withholding tax of €479.05 and fiscal work bonus of €35.01 |
| doc-aer · Single, €30,000 taxable, municipal tax of 7%: €7,093.03 | simImpot = 7093.03 | Compliant | Wolters Kluwer (secondary) €16,720 × 25% + €12,790 × 40% + €490 × 45% − €11,550 × 25% = €6,629, plus 7% |
| doc-aer · Couple, €21,000 and €9,000 taxable: unused tax-free amount of €2,550 transferred | transfert = 2550 ; simEtat = 2249.5 | Compliant | Forum for the Future (secondary) Article 134, § 4: €11,550 − €9,000 added to the spouse’s tax-free amount; €21,000 taxed with a €14,100 tax-free amount, reduced by €11,750 × 25% + €2,350 × 30% = €3,642.50 (scale in Article 134, § 2); €5,892 − €3,642.50 = €2,249.50 |
| doc-aer · Pension alone of €20,110: zero tax | simImpot = 0 | Compliant | Wolters Kluwer (secondary) Tax-free pension ceiling, tax year 2027: €20,110 |
| doc-aer · Assessment notice sent on Thursday 15 July 2027: objection by 19 July 2028 at the latest (safe date) | reclamation = 2028-07-19 | Compliant | FPS Finance, circular 2023/C/23 (Forum for the Future) (secondary) ‘dans un délai d’un an à compter du troisième jour ouvrable qui suit la date d’envoi’ (within one year from the third working day after dispatch): Friday 16, Monday 19, Tuesday 20 July 2027; one year from 20 July 2027 |
| doc-aer · Assessment notice sent on 1 September 2027: payment within two months, by 1 November 2027 | echeance = 2027-11-01 | Compliant | Wikifin (FSMA) (secondary) Tax to pay within two months (the exact date is printed on the assessment notice) |
| doc-cotisations · 2023 income of €20,000, fee of 4.05%: €1,143.69 per quarter | trimFrais = 1143.69 | Compliant | UCM (secondary) UCM example: €20,000 from 2023 indexed, 20.5% and a 4.05% fee, i.e. €1,143.69 per quarter in 2026 |
| doc-cotisations · Minimum contribution, fee of 4.05%: €926.48 per quarter | trimFrais = 926.48 | Compliant | UCM (secondary) Minimum contribution of 2026: €926.48 per quarter including the fee |
| doc-cotisations · First-time self-employed (starter): €459.82 per quarter excluding the fee | trim = 459.82 | Compliant | FPS Social Security Contributions note 2026: minimum contribution for starters (income of €8,972.07) |
| doc-cotisations · Secondary occupation, €1,500 of 2023 income: no contribution | trimFrais = 0 | Compliant | FPS Social Security Secondary occupation: no contribution below €1,922.16 of income |
| doc-pecule · €36,000 of gross pay: gross holiday pay of €5,979.74 (15.38% of €38,880) | brut = 5979.74 | Compliant | ONVA/RJV Pay raised to 108%, gross holiday pay of 15.38% |
| doc-pecule · Taxable holiday pay above €1,740: withholding tax of 23.22% | rate = 0.2322 | Compliant | ONVA/RJV ‘for taxable holiday pay > €1,740: at 23.22%’ |
| doc-pecule · ONVA/RJV example: €5,400 of annual pay, net holiday pay of €692.67 | brut = 896.96 ; imposable = 836.16 ; pp = 143.48 ; net = 692.67 | Compliant | ONVA/RJV Base of €5,832, gross holiday pay of €896.96, deductions of €51.83 and €8.97, taxable €836.16, withholding tax of €143.48, net €692.67 |
| doc-pecule · €10,000 of gross pay: withholding tax of 17.16%, net holiday pay of €1,282.73 | rate = 0.1716 ; net = 1282.73 | Compliant | ONVA/RJV €1,661.04 gross − €95.99 (13.07% of 6.8%) − €16.61 (1%) = €1,548.44 taxable, × (1 − 17.16%) |
| droits-oublies · Increased reimbursement (BIM/VT), single parent with 2 children: ceiling of €40,061.68 | bimPlafond = 40061.68 ; bim = probable | Compliant | Droits Quotidiens, ‘Combien dois-je gagner pour recevoir l’intervention majorée ?’ (21 September 2026) (secondary) Amounts indexed on 1 September 2026: €29,236.66 + €5,412.51 per household member; single parent with 2 children: €40,061.68 |
| droits-oublies · Flanders, 2 children, €40,000 income: social supplement (sociale toeslag) of €76.09 per child | afPlafond = 42020.32 ; afMontant = 76.09 | Compliant | Vlaanderen.be, Groeipakket: bedragen en betaaldata (amounts since 1 September 2026) 1 or 2 children, income below €42,020.32: €76.09 per child per month |
| droits-oublies · Wallonia, social supplement: first ceiling of €34,453.81 | afPlafond = 34453.81 ; afMontant = 71.15 | Compliant | Parentia (approved family allowance fund), social supplements in Wallonia Children born since 2020, 2 children or fewer, income below €34,453.81: €71.15 |
| droits-oublies · Study grant, secondary school, 2 dependants: ceiling of €41,969.07 | etudesPlafondSec = 41969.07 ; etudes = probable | Compliant | Wallonia-Brussels Federation, Direction des allocations d’études (2026-2027) 2 dependants: €41,969.07 (2024 income) |
| ecart-salarial · 4 women and 4 men full-time: mean pay gap of 10% (€37,500 against €33,750) | aH = 0.1 ; aA = 0.1 | Compliant | Directive (EU) 2023/970, Article 3 Gap = (men’s average − women’s average) ÷ men’s average; calculated by hand: (37,500 − 33,750) ÷ 37,500 |
| ecart-salarial · Same dataset: median pay gap of 10.67% (medians €37,500 and €33,500) | cH = 0.1067 | Compliant | Directive (EU) 2023/970, Article 3 Median of 4 values = average of the middle 2: (35,000 + 40,000) ÷ 2 and (33,000 + 34,000) ÷ 2; (37,500 − 33,500) ÷ 37,500 |
| ecart-salarial · Same dataset: variable pay, gap of 25% among recipients, 50% across all staff, 50% of women and 75% of men receive it | bBen = 0.25 ; bTous = 0.5 ; dBen = 0.25 ; eF = 0.5 ; eH = 0.75 | Compliant | Directive (EU) 2023/970, Article 9 Recipients: women 1,000 and €2,000 (average 1,500), men 1,000, 3,000 and €2,000 (average 2,000) |
| ecart-salarial · Same dataset: quartiles, 100% women in the first, 100% men in the last | q1F = 1 ; q2F = 0.5 ; q3F = 0.5 ; q4H = 1 | Compliant | Directive (EU) 2023/970, Article 3 Ranked totals: 30,000 W, 33,000 W | 34,000 W, 34,000 M | 35,000 M, 38,000 W | 40,000 M, 41,000 M |
| ecart-salarial · Part-time: annual gap of 27.27%, but only 4.55% per hour (hours per week) | aA = 0.2727 ; aH = 0.0455 ; nCatSignal = 0 | Compliant | Directive (EU) 2023/970, Article 3 Annual: 1 − 32,000 ÷ 44,000; hourly: 1 − (10/11 + 1) ÷ 2 |
| ecart-salarial · Hourly wages, comma separator: one category at 6.25% flagged, overall gap of 2.78%, another entry excluded from the gaps | nCatSignal = 1 ; aH = 0.0278 ; nX = 1 | Compliant | Directive (EU) 2023/970, Articles 3 and 10 Blue-collar workers: (16 − 15) ÷ 16 = 6.25% ≥ 5%; overall: (18 − 17.5) ÷ 18 |
| flexi-job · €14 an hour, 40 hours a month, 12 months: net equals gross, flexi holiday pay of 7.67% included | flexiMois = 602.95 ; flexiAn = 7235.42 ; depassement = 0 | Compliant | Securex (secondary) Flexi holiday pay of 7.67%; no employee contributions or withholding tax |
| flexi-job · €20 an hour, 80 hours a month, 12 months: €2,232.64 above the €18,440 ceiling | flexiAn = 20672.64 ; depassement = 2232.64 | Compliant | Securex (secondary) Ceiling of €18,440 for 2026 income; flexi-wage and flexi holiday pay included (circular 2026/C/4) |
| flexi-job · Pensioner, same flexi-income: no ceiling | depassement = 0 ; flexiAn = 20672.64 | Compliant | Securex (secondary) Pensioners can be paid with no ceiling and without being taxed |
| flexi-job · Cost to the employer: 28% employer contribution | coutMois = 771.78 | Compliant | Securex (secondary) Employer contribution of 28% on the flexi-wage and the flexi holiday pay |
| flexi-job · Combination: single white-collar worker on €3,000 gross and a flexi-job of €602.95 a month | netPrincipal = 2261.33 ; netTotal = 2864.28 | Compliant | Indexo Net of €2,261.33 published on the home page, plus the flexi-job (net equals gross) |
| flexi-job · Main job below four-fifths: no access to flexi-jobs | eligible = false | Compliant | Forum for the Future (Deg & Partners) (secondary) Employment of at least four-fifths of full time in quarter T-3 |
| frais-reels · White-collar worker, €3,000 gross: statutory lump sum capped at €6,070 | forfait = 6070 | Compliant | FPS Finance Lump-sum expenses: 30%, at most €6,070 for 2026 income (also: Wolters Kluwer, tax year 2027) |
| frais-reels · Electric car, 20 km one way, 200 days: 8,000 km at €0.15 = €1,200 | trajet = 1200 | Compliant | FPS Finance, circular 2024/C/50 (as reproduced by Forum for the Future) (secondary) Flat rate of €0.15 per kilometre kept for zero-emission cars |
| frais-reels · Bicycle, 15 km one way, 200 days: 6,000 km at €0.37 = €2,220 | trajet = 2220 | Compliant | Wolters Kluwer (secondary) Bicycle kilometre flat rate (Articles 38 and 66bis of the Income Tax Code 1992): €0.37 for tax year 2027 |
| frais-reels · Combustion-engine car bought in 2026: no more kilometre flat rate | trajet = 0 | Compliant | OECCBB (secondary) ‘Pour les nouveaux véhicules thermiques ou hybrides acquis à partir du 1er janvier 2026, la déduction disparaît totalement’ (for new combustion-engine and hybrid vehicles acquired from that date, the deduction disappears entirely) |
| frais-reels · Public transport reimbursed at €300: the lump sum keeps the exemption, the threshold rises to €6,370 | exo = 300 ; seuil = 6370 | Compliant | Securex (secondary) Public transport: contribution fully exempt, only with the statutory lump sum |
| gagner-plus · White-collar worker on €3,000 gross, 10 net voluntary overtime hours a month: gross = net | netNettes = 182.19 | Compliant | Partena Professional (secondary) No overtime premium, no contributions, no tax; 10 h at the hourly wage of €3,000 × 3 ÷ 13 ÷ 38 |
| gagner-plus · Flexi-job at €14 an hour, 10 hours a month: flexi holiday pay of 7.67% included | netFlexi = 150.74 | Compliant | Forum for the Future (Deg & Partners) (secondary) Flexi holiday pay of 7.67%; no contributions or tax for the worker below the ceiling |
| gagner-plus · Flexi-job at €20 an hour over 12 months: €18,440 ceiling reached at 71.36 h a month | plafondFlexi = 71.36 | Compliant | Wolters Kluwer (secondary) Flexi-job exemption for non-pensioners: €18,440 (2026 income) |
| gagner-plus · Platform work at €20 an hour, 10 hours a month: 20% tax on half, plus 7% municipal tax | netCollab = 178.6 ; plafondCollab = 32.88 | Compliant | Test-Achats (secondary) Miscellaneous income taxed at 20% after 50% of flat-rate expenses; ceiling of €7,890 in 2026 (Wolters Kluwer) |
| gagner-plus · Self-employed on the side, 5 hours at €30 with 10% of expenses: no contributions below €1,922.16 | cotInd = 0 ; plafondInd = 5.93 | Compliant | Wikifin (FSMA) No contribution below €1,922.16 of income (2026) |
| gagner-plus · Half-time: no flexi-job or voluntary overtime without conditions, side activity possible | accesFlexi = false ; accesInd = true | Compliant | Wikifin (FSMA) Self-employed on the side from 50% of full time; flexi-job from four-fifths (Forum for the Future) |
| heures-sup · 10 hours with a 50% overtime premium, hourly wage of €18.825: withholding tax reduction | red = 108.71 | Compliant | Securex (secondary) Example: 10 hours at €18.825, reduction of 57.75%, i.e. €108.71 |
| heures-sup · Same case, overtime premium of 20%: reduction of 66.81% | red = 125.77 | Compliant | Securex (secondary) Reduction of 66.81% of gross pay at 100% for an overtime premium of 20% |
| heures-sup · 10 net voluntary overtime hours at €18.825: gross = net | netNettes = 188.25 | Compliant | Securex (secondary) No overtime premium, no social security, no withholding tax (gross = net) |
| heures-sup · 20 hours a month with an overtime premium over 12 months: reduction limited to 180 hours a year (15 h a month) | redHeures = 15 ; depReduction = 60 | Compliant | Forum for the Future (secondary) 180 overtime hours for all sectors (Act of 15 July 2026, Royal Decree of 24 July 2026) |
| heures-sup · 30 net hours a month over 12 months: 120 hours above the 240 hours, none in hotels and catering | depNettes = 120 | Compliant | Partena Professional (secondary) 240 net voluntary overtime hours a year, 360 in hotels and catering (Act of 18 May 2026) |
| heures-sup · Same case in hotels and catering with a registered cash register system: 360 net hours | depNettes = 0 | Compliant | UCM (secondary) Hotels and catering: 450 voluntary overtime hours a year, of which 360 without an overtime premium |
| impot-menage · Cadastral income of €1,000 on a second home: €3,220 taxable (2026 income) | A.RI = 3220 | Compliant | Wikifin (FSMA) (secondary) ‘1 000 euros × index 2,3 × 1,4 = 3 220 euros’, 2026 income |
| impot-menage · Single pensioner, €20,110 taxable pension: no tax | impot = 0 | Compliant | Wolters Kluwer (secondary) Tax-free pension ceiling: €20,110 for tax year 2027 (€10,160 base amount) |
| impot-menage · Marital quotient capped at €11,780 (2026 income) | qc = 11780 | Compliant | Forum for the Future (secondary) ‘Revenus 2026 (ex. d’imp. 2027) : 11.780 €’ |
| impot-menage · Spouse’s unused tax-free amount transferred: €20,000 of income, spouse with no income | qc = 6000 ; transfert = 5550 ; A.qe = 17100 | Compliant | Forum for the Future (secondary) Quotient of 30% (€6,000); ‘la différence est ajoutée à la quotité du revenu exemptée d’impôt de l’autre conjoint’ (the difference is added to the other spouse’s tax-free amount): €11,550 − €6,000 = €5,550 |
| impot-menage · Dividends of €1,000: €249.90 of recoverable withholding tax on investment income | A.pmRecup = 249.9 | Compliant | Billy (secondary) Exemption of €833: ‘€249.90’ at 30% |
| impot-menage · Pension savings of €1,050: reduction of €315 | A.ep = 315 | Compliant | OECCBB (secondary) Ceiling of €1,050 at 30% |
| impot-menage · Low salary (€2,000 gross, single): fiscal work bonus of €1,577.37, under the ceiling of €2,000 | A.bonusFiscal = 1577.37 | Compliant | Securex ; Wolters Kluwer (secondary) 33.14% of part A (€111.30 a month) and 63% of part B (€150.10) from 2026 income: 12 × €131.45 = €1,577.37; ceiling of €970 before indexation, €2,000 after (Wolters Kluwer, tax year 2027) |
| impot-menage · Single-income couple, €3,000 gross: same balance as the annual withholding tax calculation (regul) | solde = -346.82 | Compliant | Consistency check against the engine (regul); rule: Article 134, § 4, Income Tax Code 1992 (Forum for the Future) (secondary) Consistency check against Indexo’s engine (single-income couple: marital quotient and spouse’s tax-free amount), which shows €380.68 to be recovered |
| indexation-loyer · Flanders, EPC D, lease of 1 November 2019, €600: €692.02 (official example) | loyer = 692.02 ; loyerPlein = 732.02 | Compliant | Vlaanderen.be Worked example (rekenvoorbeeld): 600 × 132.96 / 108.98 = 732.02; × 0.945356473 = 692.02 |
| indexation-loyer · Brussels, PEB F, anniversary date in early October: factor 0.979611041 | facteur = 0.9796 | Compliant | Brussels Housing (be.brussels) Table of correction factors, PEB F or G, anniversary date from 1 to 13 October |
| indexation-loyer · Brussels, PEB E, anniversary date in November: factor 0.945356473 | facteur = 0.9454 | Compliant | Brussels Housing (be.brussels) Table of correction factors, PEB E, anniversary date in November |
| indexation-loyer · Brussels, PEB C, €1,000 since February 2020, indexed in February 2023: €1,166.61 | loyer = 1166.61 | Compliant | Certinergie (secondary) Example: 1,000 × 128.00 / 109.72 = €1,166.61 |
| indexation · JC 200, €5,000 gross, forecast of 4.32%: +€196 gross, cents indexation | brutApres = 5196 | Compliant | La DH (secondary) La DH example (7 October 2026): €5,000 gross, +€196 instead of +€216 |
| indexation · JC 200, €8,000 gross, forecast of 4.32%: +€265.60 gross | brutApres = 8265.6 | Compliant | La DH (secondary) La DH example (7 October 2026): €8,000 gross, +€265.60 instead of +€345.60 |
| indexation · Single white-collar worker, JC 200, €3,000 gross: current net and +€129.60 gross | netAvant = 2261.33 ; brutApres = 3129.6 | Compliant | Indexo Net published on the home page; increase of €129.60: La DH example (7 October 2026) |
| indexation · €10,000 gross, indexation of 2.3%: €80 + €30 in cents | brutApres = 10110 | Compliant | Partena Professional (secondary) Partena Professional example: €4,000 × 2% + €10,000 × 0.3% = €110 |
| indexation · Purchasing power: average health index for 2015 = 101.45 | indiceRef = 101.45 | Compliant | Statbel 2015 annual average of the health index (base 2013), be.STAT |
| indexation · Purchasing power: average health index for 2020 = 110.00 | indiceRef = 110 | Compliant | Statbel 2020 annual average of the health index (base 2013), be.STAT |
| interets-de-retard · Business, €10,000 paid 30 days after 31 July 2025 (10.5%) | interets = 86.3 ; indemnite = 40 | Compliant | FPS Finance (Treasury) Rate for the second half of 2025: 10.5%; 10,000 × 10.5% × 30 / 365; compensation of €40 (FPS Justice) |
| interets-de-retard · Business, delay spanning two half-years (12.5% then 11.5%) | interets = 197.26 ; jours = 60 | Compliant | FPS Finance (Treasury) 2nd half of 2024: 12.5% (30 days); 1st half of 2025: 11.5% (30 days) |
| interets-de-retard · Consumer, €1,000 unpaid: maximum compensation of €90 | indemnite = 90 | Compliant | Forum for the Future (secondary) Art. XIX.4: €65 + 5% of the portion above €500 |
| interets-de-retard · Consumer, €100 unpaid: maximum compensation of €20 | indemnite = 20 | Compliant | Forum for the Future (secondary) Art. XIX.4: at most €20 up to €150 |
| interets-de-retard · Consumer, reminder by email on 10 March 2026: interest from 25 March | jours = 7 | Compliant | Van Bael & Bellis (secondary) Period of 14 calendar days from the day after electronic dispatch (11 to 24 March) |
| job-etudiant · 100 hours at €15: solidarity contribution of 2.71%, no withholding tax | brut = 1500 ; net = 1459.35 ; heuresOrdinaires = 0 | Compliant | Wikifin (FSMA) ‘La cotisation de solidarité équivaut à 2,71 % de votre salaire brut’ (the solidarity contribution, as a share of gross pay); no withholding tax below 650 hours |
| job-etudiant · 700 hours at €14: ordinary contributions from the 651st hour | heuresSolidarite = 650 ; heuresOrdinaires = 50 ; moisDepassement = 8 ; net = 9461.9 | Compliant | Wikifin (FSMA) ‘cotisations sociales normales à partir de la 651e heure […] 13,07 % du salaire brut’ (normal social security contributions from the 651st hour, as a share of gross pay) |
| job-etudiant · 650 hours spread over twelve months: all under the solidarity contribution | heuresSolidarite = 650 ; heuresOrdinaires = 0 ; moisDepassement = 0 ; depasse = false ; net = 8853.39 | Compliant | Wikifin (FSMA) ‘cotisations sociales normales à partir de la 651e heure’ (normal social security contributions from the 651st hour): the 650th hour is still under the solidarity contribution |
| job-etudiant · €23,008.53 gross under a student contract: net resources at the €12,300 ceiling | ressources = 12300 ; aCharge = true | Compliant | Deg & Partners (secondary) 1 example: annual gross pay of €23,008.53 under a student contract, exactly at the €12,300 ceiling (2026 income) |
| job-etudiant · Brussels, 300 hours from April to June: allowances suspended in Q2 | afPerte = T2 ; heuresOrdinaires = 0 | Compliant | Famiris ‘240 heures par trimestre sans perdre votre droit aux allocations familiales’ (that many hours a quarter without losing your family allowances); all hours count |
| job-etudiant · Brussels, 400 hours in July and August, studies resumed: allowances kept | afPerte = ; af = true | Compliant | Famiris ‘cette limite ne s’applique pas en juillet, août et septembre, à condition que vous repreniez vos études’ (the limit does not apply in July, August and September if you resume your studies) |
| job-etudiant · Flanders, 650 hours then 100 hours in December: Groeipakket suspended in December | afPerte = M12 ; heuresOrdinaires = 100 | Compliant | Flemish authorities ‘If the 650 hours a year under a student contract are exceeded, the extra hours count towards the 80-hour limit’ |
| jours-ouvrables · Due date on Sunday 20 April 2025 (followed by Easter Monday): moved to 22 April | date = 2025-04-22 | Compliant | RSM Belgium (secondary) VAT return for March 2025 due on 22 April 2025 |
| jours-ouvrables · 10 working days from 1 May 2026 (Ascension Day on 14 May) | date = 2026-05-18 | Compliant | Forum for the Future (secondary) Public holidays 2026: Ascension Day on Thursday 14 May |
| jours-ouvrables · 1 banking day after Thursday 2 April 2026 (Good Friday, Easter) | date = 2026-04-07 | Compliant | European Central Bank TARGET closed on Good Friday and Easter Monday |
| jours-ouvrables · Working days from 1 January to 31 December 2026 | jours = 253 | Compliant | Forum for the Future (secondary) 260 weekdays from 2 January to 31 December, minus 7 public holidays on weekdays (15 August and 1 November fall at a weekend) |
| louer-ou-acheter · Wallonia, €250,000 property that is not your only own home: €31,250 registration duty | droits = 31250 | Compliant | Fédération du Notariat, infofiche ‘frais d’acte’ Wallonie (2025) Price of €250,000: registration duty of €31,250 (12.5%) |
| louer-ou-acheter · Own home of €300,000: proportional part of the fees (Jbis scale) of €2,064.74 | honProp = 2064.74 | Compliant | Université de Liège (ORBi), ‘Les honoraires des notaires’ (secondary) Jbis scale, €300,000: €2,289.74 with the fixed part of €225 (2023), i.e. €2,064.74 proportional |
| louer-ou-acheter · Property of €300,000 (ordinary J scale): proportional part of €2,293.24 | honProp = 2293.24 | Compliant | Université de Liège (ORBi), ‘Les honoraires des notaires’ (secondary) J scale, €300,000: €2,543.24 with the fixed part of €250 (2023), i.e. €2,293.24 proportional |
| louer-ou-acheter · Property tax (onroerende voorheffing / précompte immobilier) in Anderlecht: indexed cadastral income of €1,500, €926.10 | precompte = 926.06 | Compliant | Bruxelles Fiscalité Mr Jean’s example: Region €18.75, conurbation €185.44, municipality €721.88, i.e. €926.07 (the page shows a total of €926.10) |
| mariage · Spouse with no income, €6,000 gross: marital quotient capped at €11,780 | quotient = 11780 | Compliant | Belgian Official Gazette 2026 income: marital quotient limited to €11,780 (July 2026 reform) |
| mariage · Two salaries of €3,000 gross: no marital quotient | quotient = 0 ; gainAn = 0.01 | Compliant | Belgian Official Gazette The marital quotient only applies if one partner earns less than 30% of the couple’s earned income |
| mariage · Two children: tax-free amount supplement of €5,130 on the higher income | supplEnfants = 5130 | Compliant | Belgian Official Gazette 2026 income: supplement for two dependent children; allocated to the spouse with the higher income (Article 134 of the Income Tax Code 1992, OECCBB) |
| masse-hote · Sample file, T001: single white-collar worker, €3,000 gross, €2,261.33 net | net_T001 = 2261.33 | Compliant | Indexo Reference example published on the home page: single white-collar worker, €3,000 gross |
| masse-hote · Sample file, T001: monthly cost to the employer on €3,000 gross, €3,750 | cout_T001 = 3750 | Compliant | NSSO Basic employer contributions of 25% of gross pay: €3,000 + €750 |
| masse-hote · Sample file, T002: single white-collar worker, €4,000 gross (published rounded to the euro) | net_T002 = 2614.26 | Compliant | Calculateur-de-salaire.be (secondary) Published monthly net: €2,614 (2026 scales) |
| masse-hote · Sample file, T003: single white-collar worker, €5,000 gross (published rounded to the euro) | net_T003 = 3051.72 | Compliant | Calculateur-de-salaire.be (secondary) Published monthly net: €3,052 (2026 scales) |
| masse-hote · Template with the comma separator: columns separated by commas, decimals with a point | modeleT004 = T004,employe,2324.14,2rev,1,100,200,8,oui,A,3 | Compliant | Line T004 of the sample file: €2324.14 is written 2324.14; the eleven columns stay separated by commas |
| mettre-de-cote · Main occupation, €10,000 profit: minimum contribution of €890.42 per quarter | cotisTrim = 890.42 ; provTrim = 890.42 ; regul = 0 | Compliant | FPS Social Security Contributions note 2026: minimum quarterly contribution of €890.42 |
| mettre-de-cote · First-time self-employed (starter), €5,000 profit: reduced minimum contribution of €459.82 | cotisTrim = 459.82 | Compliant | FPS Social Security Contributions note 2026: starters, €459.82 per quarter |
| mettre-de-cote · €50,000 of net taxable income (€60,250 profit), fund fee of 3.05%: €2,640.66 per quarter | trimTotal = 2640.66 | Compliant | Xerius (secondary) Xerius 2026 rates: €2,640.66 per quarter for €50,000, including the 3.05% fee |
| mettre-de-cote · €60,000 invoiced at 21%, €2,100 of VAT on expenses: €10,500 of VAT to pay over | tva = 10500 | Compliant | European Commission, VAT rates in Belgium Standard rate of 21%: €60,000 × 21% = €12,600 invoiced, minus €2,100 recoverable |
| mettre-de-cote · On 8 October 2026, next advance payment on 12 October 2026 | prochainVA = 2026-10-12 | Compliant | Securex, 2026 advance payments (5 March 2026) (secondary) 10 April, 10 July, 12 October and 21 December 2026 |
| mettre-de-cote · Exemption scheme: €27,000 turnover, less than 10% above the threshold | franchise = tolerance ; tva = 0 | Compliant | Forum for the Future, VAT exemption scheme 2026 (secondary) Threshold of €25,000; an excess of less than 10% tolerated until the end of the year |
| minimum-cp · JC 200, scale I, class A, no experience | minimum = 2242.81 ; ok = true | Compliant | CSC/ACV (secondary) Scale I as of 1 January 2026, class A, 0 years: €2,242.81 |
| minimum-cp · JC 200, scale II, class D, 26 years’ experience | minimum = 3722.55 ; ecart = -222.55 | Compliant | CSC/ACV (secondary) Scale II as of 1 January 2026, class D, 26 years: €3,722.55 (top of the scale) |
| minimum-cp · JC 302, categories 1 and 2, no seniority: monthly minimum | minimum = 15.21 ; minMois = 2504.53 | Compliant | Horeca Wallonie (secondary) Scale as of 1 January 2026: €15.2097 an hour, €2,504.53 a month |
| minimum-cp · JC 302, category 9, 45 years’ seniority: monthly minimum | minMois = 4352.15 | Compliant | Horeca Wallonie (secondary) Monthly scale as of 1 January 2026, category 9, 45 years: €4,352.15 |
| minimum-cp · JC 124, category I (labourer), hourly wage | minimum = 18.75 ; ok = true | Compliant | CSC Bâtiment, industrie & énergie (secondary) Hourly wage as of 1 October 2026, category I: €18.747 |
| minimum-cp · Other sector, full-time: guaranteed average minimum monthly income | minimum = 2233.61 ; ecart = -33.61 | Compliant | Securex (secondary) Guaranteed average minimum monthly income (RMMMG/GGMMI) of €2,233.61 since July 2026 |
| minimum-cp · JC 330, IFIC category 14, no seniority | minimum = 3447.52 ; ok = true | Compliant | Synova (formerly CGSLB/ACLVB) (secondary) IFIC scale as of 1 July 2026, category 14, seniority 0: €3,447.52 a month (€20.9364 an hour) |
| minimum-cp · JC 330, IFIC category 6, 20 years’ seniority, half-time | minimum = 3153.59 ; minMois = 1576.8 ; ecart = -76.8 | Compliant | Synova (formerly CGSLB/ACLVB) (secondary) IFIC scale as of 1 July 2026, category 6, seniority 20: €3,153.59 a month full-time |
| minimum-cp · JC 330, IFIC category 17, 35 or more years’ seniority (above €4,000, cents indexation) | minimum = 6633.85 ; ok = true | Compliant | Synova (formerly CGSLB/ACLVB) (secondary) IFIC scale as of 1 July 2026, category 17, seniority 35: €6,633.85 a month |
| minimum-cp · JC 322.01, service vouchers, less than one year’s seniority | minimum = 15.26 ; ok = true | Compliant | CSC/ACV (secondary) Minimum hourly wage as of 1 September 2026, less than one year: €15.26 |
| minimum-cp · JC 322.01, service vouchers, 3 years’ seniority, paid on the March 2026 scale | minimum = 16.16 ; ok = false | Compliant | CSC/ACV (secondary) At least 3 years: €16.16 as of 1 September 2026 (€15.84 as of 1 March 2026 according to Synova) |
| minimum-cp · JC 121, category 1A (ordinary cleaning), hourly wage | minimum = 17.17 ; ok = true ; minMois = 2752.28 | Compliant | Centrale générale FGTB/ABVV (secondary) Minimum wage (minimumloon) as of 1 July 2026, category 1A: €17.1660; monthly equivalent: 17.166 × 160.3333 hours (37 hours a week) |
| minimum-cp · JC 121, category 3C (refuse lorry driver) | minimum = 20.53 ; ok = false | Compliant | Centrale générale FGTB/ABVV (secondary) Minimum wage (minimumloon) as of 1 July 2026, category 3C: €20.5325 |
| minimum-cp · JC 140.03, driving staff, level 1, no seniority | minimum = 14.93 ; ok = true | Compliant | CSC/ACV Transcom (secondary) Scale wage as of 1 January 2026, level 1, 38 hours: €14.9255 |
| minimum-cp · JC 140.03, driving staff, level 4, 10 years with the company | base = 15.81 ; complement = 0.3575 ; minimum = 16.17 | Compliant | CSC/ACV Transcom (secondary) Level 4, 38 hours: €15.8075; seniority supplement after 10 years: €0.3575 an hour |
| minimum-cp · JC 140.03, logistics, class 1 (warehouse worker type 1) | minimum = 15.65 ; ok = true | Compliant | CSC/ACV Transcom (secondary) Non-driving staff as of 1 January 2026, class 1, 38 hours: €15.6465 |
| minimum-cp · JC 226, class 1, no seniority | minimum = 2574.27 ; ok = true | Compliant | CSC/ACV (LBC-NVK) (secondary) 2026 pay scales, class 1, 0 years: €2,574.27 |
| minimum-cp · JC 226, class 5, 10 years (9-year step) | minimum = 3571.26 ; ecart = -71.26 | Compliant | CSC/ACV (LBC-NVK) (secondary) 2026 pay scales, class 5, 9 years: €3,571.26 |
| naissance · Flanders: €190.66 a month and a Start Grant (startbedrag) of €1,310.75 | afMoisEnfant = 190.66 ; prime = 1310.75 | Compliant | Flemish authorities Amounts in force since 1 September 2026: basic amount (basisbedrag) and Start Grant (startbedrag) |
| naissance · Brussels, second child: birth allowance of €646.80 | prime = 646.8 ; afMoisEnfant = 186.42 | Compliant | Parentia (Brussels, amounts since March 2026) ‘646,80 € à partir de votre deuxième enfant’ (from your second child); two children: 2 × €190.23 instead of €194.04 for a single child |
| naissance · Wallonia, first child: €200.51 a month and €1,422.96 at birth | afMoisEnfant = 200.51 ; prime = 1422.96 | Compliant | Parentia (Wallonia, amounts since March 2026) ‘0-17 ans : 200,51 €/mois par enfant’ (per month and per child); ‘1.422,96 € par enfant - prime unique’ (one-off payment per child) |
| naissance · Childcare, €2,000 over 100 days: reduction of €778.50 | gardeRedBrut = 778.5 | Compliant | Wikifin (FSMA) (secondary) 45% of 100 × €17.30 (2026 income) |
| net-a-change · Single white-collar worker: €3,000 then €4,000 gross, the difference in net comes entirely from the gross | ecartNet = 352.93 ; effetBrut = 352.93 ; reste = 0 ; causeBrut = hausse | Compliant | Indexo |
| net-a-change · Sandrine’s CSC/ACV payslip, €3,017.85 gross: two children declared, €138 less withholding tax | effetSituation = 138 ; effetBrut = 0 ; reste = 0 | Compliant | FPS Finance Annex III: monthly reduction of €138 for two dependent children; starting net: Sandrine’s 2026 CSC/ACV payslip (provisional net pay €2,261.49) |
| net-a-change · Indexation of 2.21% on 1 January 2026 (JC 200): recognised as indexation | causeBrut = indexation ; hausseBrut = 0.0221 | Compliant | Securex (secondary) JC 200 indexation on 1 January 2026: 2.21% |
| numero-entreprise · 0878.065.378: valid | ok = true ; tva = BE0878065378 | Compliant | LookupTax (secondary) Number given as an example; 97 − (08780653 mod 97) = 78 |
| numero-entreprise · VAT number BE 0787.277.635: valid | ok = true ; affiche = 0787.277.635 | Compliant | LookupTax (secondary) Number given as an example; check 35 |
| numero-entreprise · Old 9-digit number 437.910.359: padded with a 0, valid | ok = true ; affiche = 0437.910.359 | Compliant | LookupTax (secondary) Number given as an example; check 59 |
| numero-entreprise · National Bank of Belgium, 0203.201.340: valid | ok = true ; tva = BE0203201340 | Compliant | GLEIF (LEI register), via Bloomberg Registration number 0203.201.340 (authority RA000025, Crossroads Bank for Enterprises); 97 − (02032013 mod 97) = 40 |
| numero-entreprise · 0203.201.341 (NBB number with the last digit changed): rejected | ok = false | Compliant | GLEIF (LEI register), via Bloomberg The last two digits must be 40 |
| numero-entreprise · 0878.065.379 (last digit changed): rejected | ok = false | Compliant | LookupTax (secondary) 97 − (first 8 digits mod 97) = last 2 digits |
| passer-a-4-5e · Single white-collar worker, €3,000 gross full-time: reference net | netPlein = 2261.33 | Compliant | Indexo |
| passer-a-4-5e · Parental leave on a one-fifth reduction: €179.60 gross a month on 1 March 2026 | allocMars = 179.6 ; precTaux = 0.1715 | Compliant | Aureus Social (NEO scale as of 1 March 2026) (secondary) ‘20 mois max — 179,60 €/mois brut’ (maximum number of months, gross a month); withholding tax of 17.15%: official NEO scale at the 2024 index (€172.64 gross, €143.04 net) |
| passer-a-4-5e · Half-time parental leave: €529.42 gross a month on 1 March 2026 | allocMars = 529.42 | Compliant | Aureus Social (NEO scale as of 1 March 2026) (secondary) ‘8 mois max — 529,42 €/mois brut’ (maximum number of months, gross a month) |
| passer-a-4-5e · End-of-career time credit on a one-fifth reduction, cohabitant: €299.47 gross, withholding tax of 35% | allocMars = 299.47 ; precTaux = 0.35 | Compliant | Mutualité chrétienne (NEO amounts as of 1 March 2026) (secondary) ‘Crédit-temps 1/5e - travailleur cohabitant : 299,47 €’ (time credit 1/5, cohabiting worker); ‘précompte professionnel de 35 % ou de 17,15 % selon la situation familiale’ (withholding tax depending on family situation) |
| passer-a-4-5e · Half-time end-of-career time credit: €644.72 gross | allocMars = 644.72 ; precTaux = 0.1715 | Compliant | Mutualité chrétienne (NEO amounts as of 1 March 2026) (secondary) ‘Crédit-temps à mi-temps (montant au départ d’un emploi à temps plein) : 644,72 €’ (half-time time credit, amount when starting from a full-time job) |
| passer-a-4-5e · End-of-career time credit on a one-fifth reduction, single: €361.39 gross | allocMars = 361.39 | Compliant | Mutualité chrétienne (NEO amounts as of 1 March 2026) (secondary) ‘Crédit-temps 1/5e - travailleur isolé (avec ou sans enfant à charge) : 361,39 €’ (time credit 1/5, single worker, with or without a dependent child) |
| pension-nette · Single, gross pension of €2,100: no health and disability insurance (AMI/ZIV) contribution (below €2,120.08) | ami = 0 ; sol = 0 | Compliant | Federal Pension Service ‘Du brut au net’, amounts from 1 September 2026: single, no deduction below €2,120.08 |
| pension-nette · Single, gross pension of €2,150: AMI/ZIV of €29.92 (transition zone) | ami = 29.92 | Compliant | Federal Pension Service Between €2,120.08 and €2,198.09: deduction equal to the indexed gross minus €2,120.08 |
| pension-nette · Single, gross pension of €3,600: AMI/ZIV of €127.80 and solidarity contribution of €54 (1.5%) | ami = 127.8 ; sol = 54 | Compliant | Federal Pension Service AMI/ZIV: 3.55% above €2,198.09; solidarity, single: gross × 0.015 from €3,459.96 to €3,717.23 |
| pension-nette · With dependants, gross pension of €4,500: AMI/ZIV of €159.75 and solidarity contribution of €90 (2%) | ami = 159.75 ; sol = 90 | Compliant | Federal Pension Service With dependants: AMI/ZIV of 3.55% above €2,605.04; solidarity contribution of 2% from €4,296.75 |
| pension-nette · Single, gross pension of €2,000: withholding tax of €189.01 a month | pp = 189.01 ; net = 1810.99 | Compliant | FPS Finance, Annex III to the Royal Decree implementing the Income Tax Code 1992 (2026, text published by Securex) (secondary) Nos 31, 32 and 86 to 89: scale on €24,000 (€7,590.05), minus €2,987.98 of tax-free amount and €2,334 of tax reduction for pensions: €2,268.07 a year, i.e. €189.01 a month |
| pension-nette · Taxable pension of €36,000 a year: special withholding tax reduction of €1,989.86 | imposable = 3000 ; ppReduction = 1989.86 | Compliant | FPS Finance, Annex III to the Royal Decree implementing the Income Tax Code 1992 (2026, text published by Securex) (secondary) No. 87: between €29,480 and €58,960, (1/3 × 2,334) + (2/3 × 2,334 × (58,960 − annual pension) / 29,480); gross pension of €3,110.42, minus €110.42 AMI/ZIV: €3,000 taxable a month, €36,000 a year |
| pension-nette · Single, €20,110 of taxable pension a year: no tax | impot = 0 | Compliant | Wolters Kluwer (secondary) Tax-free pension ceiling: €20,110 for tax year 2027 (€10,160 base amount) |
| pension-nette · Malus: pension of €1,800 gross, born in 1975, leaving 4 years before the statutory age: €1,440 gross | scen.brut = 1440 ; scen.pct = -0.2 | Compliant | Federal Pension Service ‘Jean’ example: born in 1975, 5% × 4 = 20%, pension of €1,440 gross |
| pension-nette · Bonus: born in October 1961, 3 years’ deferral meeting the conditions: 6% | scen.pct = 0.06 | Compliant | Federal Pension Service ‘Chantal’ example: born in October 1961, 3 years of deferral at 2%: bonus of 6% |
| pension-nette · Bonus counted from 1 January 2026: born on 10 March 1959, 4-year deferral: 4.5% | scen.pct = 0.045 ; scen.moisBonus = 27 | Compliant | Federal Pension Service Bonus from 1 January 2026, 2% per year of deferral (born in 1962 or earlier): statutory age of 65 on 1 April 2024, pension on 1 April 2028, 27 months counted (January 2026 to March 2028) × 2% ÷ 12 |
| pension-nette · Bonus counted from 1 January 2026: born on 10 March 1959, 3-year deferral: 2.5% | scen.pct = 0.025 ; scen.moisBonus = 15 | Compliant | Federal Pension Service Pension on 1 April 2027: 15 months counted since 1 January 2026 × 2% ÷ 12 |
| pension-nette · Capital of €400,000 due after 1 July 2027: €13,000 of solidarity contribution | capSol = 13000 | Compliant | Partena Professional (secondary) Example: 1st band of €8,000 (2%) and 2nd of €5,000, i.e. (400,000 − 150,000) × 2% |
| pension-nette · Capital of €100,000 at the statutory age, still working: NIHDI contribution €3,550, withholding tax of 10.09% on €94,450 | capInami = 3550 ; capPre = 9530.01 | Compliant | FSMA NIHDI 3.55%, solidarity 2%, tax of 10% (withholding tax 10.09%) on the gross after contributions: €94,450 × 10.09% |
| plan-cafeteria · Supplementary pension, €1,000 budget (€1 = €1): cost to the employer | coutPension = 1132.6 | Compliant | Belfius (secondary) Tax of 4.4% and social security contributions of 8.86% on employer premiums |
| plan-cafeteria · Laptop and smartphone: annual benefit in kind | atnIt = 108 | Compliant | RSM Belgium (secondary) Annual flat rates of €72 (computer) and €36 (smartphone) |
| plan-cafeteria · Single white-collar worker, €3,500 gross, bonus of €2,000: non-recurring withholding tax rate | tauxPrime = 0.4644 | Compliant | FPS Finance Annex III, non-recurring payments: 46.44% for annual pay from €34,640 to €45,860 |
| plan-cafeteria · Leased bicycle at equal cost: €2,000 of gross budget | valeur = 2500 | Compliant | NSSO Basic employer contributions of 25% not paid on the tax-free benefit |
| plci · Ordinary PLCI (VAPZ), high reference income: absolute ceiling 2026 | plafond = 4086.34 | Compliant | FPS Finance, circular 2026/C/53 (secondary) 2026 ceiling without the solidarity scheme: €4,086.34 |
| plci · Social PLCI, high reference income: absolute ceiling 2026 | plafond = 4701.54 | Compliant | FPS Finance, circular 2026/C/53 (secondary) 2026 ceiling with the solidarity scheme: €4,701.54 |
| plci · Ordinary PLCI, €30,000 of income in 2023: 8.17% of revalued income | plafond = 2628.36 | Compliant | FPS Finance, circular 2026/C/53 (secondary) 8.17% × €30,000 × 676.50 / 630.85 |
| plci · Profit of €50,000, premium of €3,000: lower contributions at the 20.5% rate | ecoCot = 510.37 | Compliant | FPS Social Security Rate of 20.5% (contributions note 2026) applied to income reduced by 3,000 / €1.205 |
| preavis · Securex example: white-collar worker hired in 2013, 7 years since 2014, annual pay of €25,380.49 (part 1: 3 months) | mois1 = 3 ; semaines = 24 ; partie1 = 6345.12 ; partie2 = 11714.16 | Compliant | Securex (secondary) 2,115.04 × 3 = €6,345.12; 488.09 × 24 = €11,714.16 (variable pay €4,700, holiday pay on variable pay €736.49, car €3,000, group insurance €240 counted as other elements, ‘autres éléments’) |
| preavis · Dismissal after 10 years (2015 contract): 33 weeks | semaines = 33 | Compliant | Securex (secondary) Notice period table: 10 years, 33 weeks |
| preavis · Contract started on 22 June 2026, dismissal on 3 August 2043: ceiling of 52 weeks | semaines = 52 | Compliant | Partena Professional (secondary) Partena example: contract starting on 22 June 2026, dismissal on 3 August 2043, notice period of 52 weeks (54 under the old scale) |
| preavis · Contract started on 1 September 2026, dismissal after 4 months: one week | semaines = 1 | Compliant | Forum for the Future (secondary) Act of 3 June 2026: one week during the first six months, contracts performed since 1 August 2026 (3 weeks under the old scale) |
| preavis · Same seniority, contract started on 1 July 2026: old scale, 4 weeks | semaines = 4 | Compliant | Securex (secondary) 4 to less than 5 months: 4 weeks; the August 2026 rule only covers contracts performed since 1 August 2026 |
| preavis · Resignation after 10 years: 13 weeks (ceiling) | semaines = 13 | Compliant | Lexgo (secondary) Resignation capped at 13 weeks |
| preavis · Resignation after 3 years: 6 weeks | semaines = 6 | Compliant | Securex (secondary) Resignation, 2 to less than 4 years: 6 weeks |
| preavis · Contract from before 2014, resignation: full seniority, 13 weeks at most | semaines = 13 ; mois1 = 0 | Compliant | Lexgo (secondary) Since 28 October 2023, the ‘double snapshot’ (double photo) no longer applies to resignation |
| preavis · Counter-notice after 2 years: 4 weeks | contre = 4 | Compliant | Securex (secondary) Counter-notice: 1 year or more, 4 weeks |
| preavis · Registered letter sent on Monday 5 October 2026: effective on Thursday 8, notice from Monday 12 October | effet = 2026-10-08 ; debutPreavis = 2026-10-12 | Compliant | Securex (secondary) Deemed received on the third working day after sending; the notice period starts on the following Monday |
| preavis · Withholding tax on the payment: reference pay of €41,760 (€3,000 gross, 13th month, double holiday pay), rate of 29.93% | reference = 41760 ; tauxPP = 0.2993 | Compliant | Securex (secondary) 2026 scale: from €34,790.01 to €42,695.00, 29.93% |
| preavis · Social security contributions of 13.07% on the payment to a white-collar worker dismissed after 6 years (21 weeks × €803.08) | semaines = 21 ; hebdo = 803.08 ; indemniteBrute = 16864.68 ; onss = 2204.21 | Compliant | Securex (secondary) Securex example: employee contributions of 13.07% on the payment (€970.32 on €7,424). Here: 6 years at the start of the notice period, 21 weeks (Securex table); €41,760 ÷ 12 × 3 ÷ 13 = €803.08 a week; 13.07% of €16,864.68 = €2,204.21 |
| preavis · Maximum unemployment benefit for months 1 to 3, single: €106.65 a day on 1 March 2026, indexed by 2% | chomage = 2828.36 | Compliant | Infor Jeunes Bruxelles (secondary) Single, months 1 to 3: at most €106.65 a day, i.e. €2,772.90 a month on 1 March 2026, then + 2% on 1 September 2026 (same case as the ‘Back to work’ tool) |
| preavis · Withholding tax at a bracket limit: €34,790 of reference pay, rate of 24.92% | reference = 34790 ; tauxPP = 0.2492 | Compliant | Securex (secondary) 2026 scale: from €26,885.01 to €34,790.00, 24.92% (12 × €2,500 + €2,300 double holiday pay + €2,490 other elements = €34,790) |
| premier-emploi · Single white-collar worker, €3,000 gross: net pay on the first salary | net = 2261.33 ; mois = 4 | Compliant | Indexo Net published on the home page for €3,000 gross |
| premier-emploi · White-collar worker on €3,000, starting on 1 September: following year’s double holiday pay over 4 months | peculeBrut = 920 | Compliant | CSC/ACV (secondary) ‘par mois presté et/ou assimilé […] 1/12ème de 92 % du salaire du mois’ (for each month worked or treated as worked, 1/12 of that percentage of the month’s salary): 3,000 × 92% × 4/12 |
| premier-emploi · Blue-collar worker on €2,500, starting on 1 September: holiday fund pay over 4 months | peculeBrut = 1661.04 | Compliant | ONVA/RJV 15.38% of the year’s gross pay raised to 108%: 10,000 × 108% × 15.38% |
| premier-emploi · Youth holiday: maximum daily allowance (gross pay above the ceiling) | vjJour = 70.95 | Compliant | NEO ‘65 % de la rémunération brute […] plafonnée à 2.837,89 euros par mois. Le montant maximum est donc égal à 70,95 euros’ (a share of gross pay, capped at €2,837.89 a month, and the resulting maximum amount) |
| premier-emploi · Youth holiday: no entitlement at 25 | vjJours = 0 | Compliant | NEO ‘ne pas avoir atteint l’âge de 25 ans au 31 décembre de l’exercice de vacances’ (not have reached that age on that date of the holiday service year) |
| premier-travailleur · Flexi-job, €1,300 a month: flexi holiday pay of 7.67% and contribution of 28% | coutFlexi = 1791.63 ; netFlexi = 1399.71 | Compliant | Securex and Partena Professional (secondary) Special employer contribution of 28% (Securex, 28 January 2026); flexi holiday pay of 7.67% (Partena, 8 September 2026) |
| premier-travailleur · Student, €1,300 a month: 5.42% for the employer, 2.71% for the student | coutEtu = 1370.46 ; netEtu = 1264.77 | Compliant | Infor Jeunes (secondary) Solidarity contribution: 5.42% employer, 2.71% student, within the 650 hours |
| premier-travailleur · First full-time white-collar employee, €3,000 gross: reduction capped at €2,000 per quarter | red = 666.67 | Compliant | Le Forem First employee: exemption capped at €2,000 per quarter since 1 July 2026 |
| premier-travailleur · Same case: the worker’s net pay | netEmp = 2261.33 | Compliant | Indexo Single white-collar worker, €3,000 gross: €2,261.33 net |
| primes · Blue-collar worker, €5,400 annual pay: holiday fund pay | brut = 896.96 ; pp = 143.48 ; net = 692.67 | Compliant | ONVA/RJV ONVA/RJV worked example: €896.96 gross, €143.48 withholding tax (17.16%), €692.67 net |
| primes · White-collar worker hired on 1 April, €2,300 gross: pro rata double holiday pay (9 months) | brut = 1587 | Compliant | Securex (secondary) Securex: €2,300 × 92% × 9/12 = €1,587 |
| primes · Single white-collar worker, €3,500 gross: withholding tax rate on a year-end bonus | taux = 0.4644 | Compliant | FPS Finance Annex III 2026: annual pay from 34,640.01 to €45,860, non-recurring payments 46.44% (cross-checked with Securex) |
| primes · Single white-collar worker, €3,500 gross: withholding tax rate on double holiday pay | taux = 0.4239 | Compliant | FPS Finance Annex III 2026: same bracket, holiday pay 42.39% |
| primes · Federal civil servant, holiday pay of €1,567.92 gross, withholding tax of 42.39% | net = 785.22 | Compliant | FPS BOSA FPS BOSA, 2023 holiday pay calculation: deduction of 13.07%, taxable €1,363, withholding tax €577.78, net €785.22 |
| primes · Single white-collar worker, €3,000 gross: net double holiday pay, identical to the calculator’s annual view | net = 1471.31 | Compliant | NSSO Regression check: same result as the engine’s annualView() |
| primes · Single white-collar worker, €3,000 gross: bonus of €1,000 paid separately | net = 491.94 | Compliant | FPS Finance Regression check: example from the old ‘bonus’ tool (43.41% withholding tax) |
| reformes · 2026 income: tax-free amount of €11,550 after the reform | q2026 = 11550 | Compliant | Wolters Kluwer (secondary) Tax year 2027: €4,945 base, €11,550 indexed (also Attentia, 28 August 2026) |
| reformes · 2027 and 2029 income: tax-free amount with non-indexed parameters (€4,990 and €5,840 × 2.3356) | q2027 = 11650 ; q2029 = 13640 | Compliant | Chamber of Representatives Doc 56 1243/009, Article 2; coefficient 2.3356 for tax year 2027 (Wolters Kluwer, 23 December 2025) |
| reformes · 2028 income: marital quotient ceiling of €8,420 | qc2028 = 8420 | Compliant | Forum for the Future (secondary) ‘revenus 2028 : 8 420 €’ |
| reformes · 2027 income: supplement for two children of €5,150 (indexation frozen) | k2_2027 = 5150 | Compliant | Claeys & Engels (secondary) €2,260 base for tax year 2028 (Doc 56 1243/009, Art. 6), indexation frozen at the coefficient 2.2793 of tax year 2026 (Forum for the Future, 10 July 2026): €5,150, an amount also cited by Claeys & Engels for tax year 2028 |
| reformes · Separate scale for the tax-free amount (Art. 134): applied to 2028 income, removed from 2029 income | ech2028 = 1 ; ech2029 = 0 | Compliant | Chamber of Representatives Doc 56 1243/009, Art. 10, b) (subparagraph 2 of § 2 of Article 134 repealed) and Art. 13 (applicable from tax year 2030); also Forum for the Future, 10 July 2026 |
| reformes · 2026 rules: same monthly net as the calculator (single white-collar worker, €3,000) | net2026 = 2261.33 | Compliant | Indexo Example published on the home page |
| remboursement · Single parent, 2 children, €2,250 gross: same balance as the table on the page (engine, regul) | diff = -823.5 | Compliant | Indexo Consistency check: the engine’s regul() for the same profile (white-collar, single, 2 children, single parent, 7% municipal tax) |
| remboursement · Tax-free amount: €380 more taxed at 0% instead of 25%, municipal tax of 7% | effetQuotite = 84.71 | Compliant | Belgian Official Gazette Tax-free amount of €11,550 in the tax on 2026 income against €11,170 in withholding tax until 31 October 2026: €380 × 25% × 1.07 × 10/12 |
| remboursement · Pension savings of €1,050: reduction of €315 | reductions.epBrut = 315 | Compliant | OECCBB (secondary) Ceiling of €1,050 at 30%: €315 at most |
| remboursement · Pension savings of €1,350: reduction of €337.50 | reductions.epBrut = 337.5 | Compliant | OECCBB (secondary) Ceiling of €1,350 at 25%: €337.50 at most |
| remboursement · Service vouchers in Wallonia, 150 vouchers: €135 | reductions.tsBrut = 135 | Compliant | Wallonia, service vouchers ‘si vous achetez 150 titres-services au cours d’une même année, vous bénéficierez d’une réduction d’impôt maximale de 135 €’ (maximum tax reduction for buying that many service vouchers in one year) |
| remboursement · Flanders, 2019 loan, not the only home: €608 | credit.reduction = 608 | Compliant | Flemish authorities Integrated housing bonus (geïntegreerde woonbonus): €1,520 × 40% = €608 |
| remboursement · Flanders, 2018 loan, only home: €912 | credit.reduction = 912 | Compliant | Flemish authorities (€1,520 + €760) × 40% = €912 |
| remboursement · Flanders, 2017 loan, only home, three children: €944 | credit.reduction = 944 | Compliant | Flemish authorities (€1,520 + €760 + €80) × 40% = €944 |
| remboursement · Flanders, 2021 loan: no benefit | credit.reduction = 0 ; credit.regime = aucun | Compliant | Flemish authorities The integrated housing bonus (geïntegreerde woonbonus) ends for loans signed from 1 January 2020 |
| remboursement · Brussels, 2015 loan: €3,090 at 45% = €1,390.50 | credit.reduction = 1390.5 | Compliant | Wikifin (FSMA) (secondary) Brussels, 2015-2016 loans: basic amount €3,090 (2027), rate of 45% |
| remboursement · Brussels, 2010 loan, income in the 50% bracket: €1,545 | credit.reduction = 1545 | Compliant | Wikifin (FSMA) (secondary) 2005-2014 loans: €3,090 at the marginal rate (50% above €51,070) |
| remboursement · Brussels, 2017 loan: no benefit | credit.reduction = 0 ; credit.regime = aucun | Compliant | Bruxelles Fiscalité Housing bonus (woonbonus / bonus logement) limited to loans taken out before 1 January 2017 |
| remboursement · Wallonia, chèque habitat (Walloon housing tax credit) 2018, modest income, two children: €1,770 | credit.reduction = 1770 | Compliant | Wallonia Maximum amount of €1,520 below the income threshold (€28,024 for 2026, Wolters Kluwer) and €125 per child |
| remboursement · Wallonia, chèque habitat 2016 (11th year), one child, for a couple: €791.25 | credit.reduction = 791.25 | Compliant | Wallonia (€1,520 + €125 split between the two parents) reduced by 50% from the 11th year |
| remboursement · Wallonia, chèque habitat, income above the upper threshold: €0 | credit.reduction = 0 | Compliant | Wallonia No chèque habitat above the upper threshold (€108,093 for 2026 income, Wolters Kluwer) |
| remboursement · Wallonia, housing bonus on a 2015 loan: €2,290 at 40% = €916 | credit.reduction = 916 | Compliant | Wikifin (FSMA) (secondary) Wallonia, 2015 loan: basic amount €2,290, rate of 40% |
| remboursement · Wallonia, 2025 loan refinancing a 2019 loan: chèque habitat kept | credit.reduction = 1520 ; credit.regime = cheque-habitat | Compliant | Wallonia Refinancing a contract concluded from 1 January 2016 stays within the chèque habitat |
| remboursement · Wallonia, new 2025 loan: no benefit | credit.reduction = 0 ; credit.regime = aucun | Compliant | Wallonia End of the chèque habitat on 1 January 2025 |
| remuneration-dirigeant · Profit of €150,000, remuneration of €50,000: corporate income tax at 20% | isoc = 20000 ; cond = true ; div = 65600 | Compliant | Deg & Partners (secondary) Minimum remuneration of €50,000, reduced rate of 20% on €100,000, VVPR-bis of 18% |
| remuneration-dirigeant · Remuneration of €40,000 for €70,000 of taxable profit: full rate of 25% | isoc = 17500 ; cond = false | Compliant | Lexgo (secondary) Without a minimum remuneration (or one at least equal to the profit), the 25% rate applies |
| remuneration-dirigeant · €35,000 in cash and €15,000 in benefits in kind: condition not met | cond = false ; isoc = 25000 | Compliant | OECCBB (secondary) Example from the article: €35,000 + €15,000 of benefits in kind (30%) no longer meet the condition |
| remuneration-dirigeant · Liquidation reserve of €80,000 of profit after tax: 18% in total after 3 years | liqNet = 65600 | Compliant | Forum for the Future (secondary) Contribution of 10% then withholding tax of 9.8%: total burden of about 18% |
| reprendre-travail · Maximum benefit for months 1 to 3: €2,772.90 a month on 1 March 2026, indexed by 2% | allocBrutMois1 = 2828.36 ; allocNetMois1 = 2828.36 | Compliant | Infor Jeunes Bruxelles (secondary) Single, months 1 to 3: €106.65 a day, i.e. €2,772.90 a month on 1 March 2026, then indexation of 2% on 1 September 2026; no withholding tax for a single person |
| reprendre-travail · Second period, single: flat rate of €56.40 a day (€1,466.40 a month on 1 March 2026), indexed by 2% | allocBrutMois1 = 1495.73 | Compliant | Infor Jeunes Bruxelles (secondary) Flat rate for the second period (months 13 to 24) for a single person |
| reprendre-travail · Cohabitant, month 1: withholding tax of 10.09% on the benefit | allocNetMois1 = 2542.98 | Compliant | NEO Net benefit: withholding tax of 10.09% for cohabitants during the first 12 months |
| reprendre-travail · Tremplin-indépendants: benefit reduced by the part of daily income above €18.44 | tremplinReductionMois = 350.44 | Compliant | NEO Net taxable income (€12,000 minus 20.5% of secondary-occupation contributions, i.e. €9,958.51) ÷ 312, minus €18.44 (index as of 1 September 2026), × 26 days |
| reprendre-travail · Income guarantee allowance (AGR/IGU): hourly supplement of €3.87 for 13 hours above one-third time (68 − 55 hours) | supplementAgr = 50.31 | Compliant | NEO NEO example: 68 hours worked, 55 hours of one-third time, 13 hours × €3.87 |
| reprendre-travail · Full-time job at €3,000 gross: net pay for the single white-collar worker | netEmploi = 2261.33 | Compliant | Indexo Net of €2,261.33 published on the home page for €3,000 gross |
| reprendre-travail · Flexi-job: one daily benefit lost per day worked (4 days out of 26) | allocFlexiMois1 = 2393.23 ; flexiMois = 361.77 | Compliant | NEO ‘Vous perdrez une allocation pour chaque jour d’activité’ (you lose one daily benefit for each day of activity); flexi holiday pay of 7.67% (Securex) |
| saisie-salaire · €2,000 net, 3 dependent children: €28.20 garnishable, €1,971.80 remains | retenueAvant = 292.2 ; saisissable = 28.2 ; reste = 1971.8 | Compliant | Securex, ‘Comment calculer la réduction pour enfants à charge ?’ (25 February 2026) (secondary) ‘292,20 euros - 264 euros (3 x 88 euros) = 28,20 euros’ |
| saisie-salaire · Salary of €1,839 net: €1,707.80 remains (maximum deduction of €131.20) | reste = 1707.8 | Compliant | UCM, 2026 garnishable portion amounts (secondary) Bands of at most €21, €47.40 and €62.80; at €1,839 or more, the worker keeps €1,707.80 |
| saisie-salaire · Benefit of €1,839 net: deduction of €147 (€21 and €126) | saisissable = 147 | Compliant | UCM, 2026 amounts (income from other activities) (secondary) 20% of the band, max. €21; 40% from 1,524.01 to €1,839, max. €126 |
| saisie-salaire · Income of €1,400 net: nothing can be garnished | saisissable = 0 | Compliant | Partena Professional, ‘Saisies et cessions – Montants 2026’ (secondary) Up to €1,419: 0% |
| saisie-salaire · Unpaid maintenance: no limit | saisissable = 2000 | Compliant | Partena Professional, ‘Saisies et cessions – Montants 2026’ (secondary) ‘Il n’existe aucune limitation lorsque la saisie ou la cession résulte d’une action en paiement d’une pension alimentaire’ (no limit when the garnishment or assignment is for the payment of maintenance) |
| salaire-minimum-net · Guaranteed average minimum monthly income, 18 and over, full-time | brut = 2233.61 | Compliant | Securex (secondary) National guaranteed minimum monthly income: €2,233.61 since July 2026 |
| salaire-minimum-net · Hourly minimum wage, 38 hours a week | horaire = 13.56 | Compliant | Infor Jeunes (secondary) €2,233.61 a month for 38 hours a week, i.e. €13.56 an hour |
| salaire-minimum-net · Student aged 18: 79% of the RMMMG/GGMMI | brut = 1764.55 | Compliant | Securex (secondary) Student aged 18, student contract (79%): €1,764.55 |
| salaire-minimum-net · Student aged 20: 90% of the RMMMG/GGMMI | brut = 2010.25 | Compliant | Infor Jeunes (secondary) Student aged 20: €2,010.25 a month |
| salaire-minimum-net · Student aged 16 or under: 67% of the RMMMG/GGMMI | brut = 1496.52 | Compliant | Securex (secondary) Under 17 (67%): €1,496.52 |
| salaire-necessaire · Single white-collar worker, target net of €2,261.33, without holiday pay or bonus: €3,000 gross | brut12 = 3000 | Compliant | Indexo Single white-collar worker, €3,000 gross: €2,261.33 net |
| salaire-necessaire · Married white-collar worker, two incomes, target net of €2,261.49: €3,017.85 gross | brut12 = 3017.82 | Compliant | CSC/ACV (secondary) CSC/ACV, 2026 payslip: €3,017.85 gross, €2,261.49 net |
| salaire-necessaire · Single white-collar worker, target net of €2,614.26: €4,000 gross | brut12 = 3999.99 | Compliant | Indexo Single white-collar worker, €4,000 gross: €2,614.26 net |
| salaire-necessaire · Self-employed, low income: the minimum contribution of €890.42 per quarter applies | cotAn = 3561.69 | Compliant | hub.brussels (secondary) 2026 minimum contribution for a self-employed person as a main occupation: €890.42 per quarter |
| salaire-necessaire · Loan repayments of €900 on €2,700 net: a third of income | dispo = 1800 ; part = 0.33 | Compliant | Wikifin (FSMA) The monthly repayment on a mortgage loan does not exceed about 1/3 of the household’s monthly income |
| salarie-independant-srl · Budget of €3,750: employee on €3,000 gross, €2,261.33 net | sal = 2261.33 | Compliant | Indexo €3,000 gross × 1.25 = €3,750 in cost; net published on the home page |
| salarie-independant-srl · Budget of €10,000 in an SRL/BV: corporate income tax at 20% and VVPR-bis dividends at 18% | srlRem = 50000 ; srlIsoc = 14000 ; srlDivNet = 45920 | Compliant | Deg & Partners (secondary) Remuneration of €50,000; €70,000 profit at 20%; €56,000 distributed at 18% |
| salarie-independant-srl · Self-employed, €17,374.08 profit: minimum contribution over the year | indCotis = 3561.69 | Compliant | FPS Social Security Contributions note 2026: 4 × €890.42 |
| situer-salaire · First decile: €2,443 gross (October 2022) = 10% | pct = 10 | Compliant | Statbel 10% of full-time employees earn less than €2,443 a month (October 2022) |
| situer-salaire · Median: €3,728 gross (October 2022) = 50% | pct = 50 | Compliant | Statbel Median salary of €3,728 (October 2022) |
| situer-salaire · Last decile: €6,305 gross (October 2022) = 90% | pct = 90 | Compliant | Statbel 10% of employees earn at least €6,305 a month (October 2022) |
| situer-salaire · Average in Wallonia, 2022 | moyRegion = 3794 | Compliant | Statbel (be.STAT) Average gross monthly salary of full-time employees, Walloon Region, 2022: €3,794 |
| situer-salaire · Half-time on €1,864: converted to full-time, the median | brutTempsPlein = 3728 ; pct = 50 | Compliant | Statbel Median of €3,728; €1,864 half-time = €3,728 full-time |
| statuts-smart · €2,500 invoiced: €162.50 contribution, €1,508.06 gross (coefficient of 1.55) | contribution = 162.5 ; budget = 2337.5 ; brut = 1508.06 | Compliant | Smart Fixed contribution of 6.5% of turnover excluding VAT; employment budget = gross salary × 1.55 for a white-collar contract |
| statuts-smart · €2,500 invoiced for artistic services: €1,488.85 gross (coefficient of 1.57) | brut = 1488.85 | Compliant | Smart Coefficient of 1.57 for white-collar contracts for artistic services |
| statuts-smart · €4,973.26 invoiced: €3,000 gross, i.e. €2,261.33 net for a single white-collar worker | brut = 3000 ; net = 2261.33 | Compliant | Smart 4,973.26 × 93.5% ÷ 1.55 = €3,000 gross; net of €2,261.33 published on Indexo’s home page for €3,000 gross |
| tarif · Low target net: the minimum contribution applies (4 × €890.42) | cotis = 3561.69 | Compliant | FPS Social Security Contributions note 2026: minimum of €890.42 per quarter |
| tarif · High target net: the maximum contribution applies (4 × €5,103.05) | cotis = 20412.19 | Compliant | FPS Social Security Contributions note 2026: maximum of €5,103.05 per quarter |
| tarif · VAT-registered: VAT of 21% added to the rate | tauxTva = 0.21 | Compliant | European Commission Standard VAT rate in Belgium: 21% |
| tarif · Exemption scheme: turnover below €25,000 excluding VAT | seuilFranchise = 25000 ; franchiseOk = true | Compliant | Securex (secondary) Small business exemption scheme: annual turnover below €25,000 excluding VAT |
| taxe-communale · Knokke-Heist, the only municipality without municipal tax in 2026: 0% | taux = 0 ; taxe = 0 | Compliant | Hilde Crevits, Flemish Minister for Home Affairs ‘Knokke-Heist’ the only municipality at 0% for tax year 2026 (5 February 2026) |
| taxe-communale · City of Brussels, tax year 2026: 4.9% | taux = 4.9 | Compliant | City of Brussels ‘Le taux de l’impôt est fixé pour tous les contribuables à 4,9 %’ (the same rate for all taxpayers) for tax year 2026 (meeting of 15 December 2025) |
| taxe-communale · Mesen, highest rate in 2026: 9% | taux = 9 | Compliant | NUMB3RS, based on the FPS Finance list (secondary) FPS Finance list for tax year 2026: from 0% (Knokke-Heist) to 9.0% (Mesen) |
| taxe-communale · Anderlecht (7%), single white-collar worker on €3,000 gross: the municipal tax is 7% of the tax owed to the State | ratio = 0.07 | Compliant | Municipality of Anderlecht ‘Perception d’une taxe communale additionnelle de 7 % à l’impôt des personnes physiques. Exercice 2026’; Articles 465 and 466 of the Income Tax Code 1992: percentage of the tax owed to the State |
| taxe-communale · From Mesen (9%) to Knokke-Heist (0%): the gap is 9 percentage points of the tax owed to the State | ecartPts = 9 ; gainRatio = 0.09 | Compliant | NUMB3RS, based on the FPS Finance list (secondary) Tax year 2026 rates: Mesen 9.0%, Knokke-Heist 0% |
| taxe-communale · Uccle (5.6%) and Woluwe-Saint-Pierre (5.7%): 0.1 percentage point difference | taux = 5.6 ; taux2 = 5.7 ; ecartPts = -0.1 | Compliant | Municipalities of Uccle and Woluwe-Saint-Pierre Uccle: ‘dont le taux est établi à 5,6 %’ (the rate of which is set) for tax year 2026; Woluwe-Saint-Pierre: 5.7% for tax year 2026 (meeting of 18 November 2025) |
| ticket-de-caisse · Single white-collar worker, €3,000 gross, without employer contributions: gross minus net | total = 738.67 ; net = 2261.33 | Compliant | Indexo €3,000 − €2,261.33 (net published on the home page) |
| ticket-de-caisse · Share of health care in Belgian public spending in 2024 | pctSante = 0.148 ; sante = 109.32 | Compliant | Eurostat gov_10a_exp, Belgium, S13, health (GF07): 14.8% of total spending in 2024; €738.67 × 14.8% |
| ticket-de-caisse · The parts of the receipt add up to the total | net = 2261.49 ; sommeOk = 1 | Compliant | CSC/ACV (secondary) CSC/ACV, 2026 payslip (Sandrine’s example) |
| ticket-de-caisse · Pensions (old age and survivors): 21.4% of the total | pensions = 158.08 | Compliant | Eurostat Old age (GF1002) 18.8% and survivors (GF1003) 2.6% in 2024; €738.67 × 21.4% |
| verifier-facture · Official OpenPeppol example (base-example.xml): calculations correct, €1,656.25 including VAT | koCalculs = 0 ; ttc = 1656.25 ; tvaTotal = 331.25 ; tvaAttendue = 331.25 | Compliant | OpenPeppol, Peppol BIS Billing 3.0 Official example: €1,325 excluding VAT, €331.25 of VAT at 25%, €1,656.25 to pay (rules BR-CO-10 to BR-CO-17) |
| verifier-facture · Fictitious invoice: VAT at 21% on €1,450 charged as €305.50 instead of €304.50 | koCalculs = 1 ; tvaAttendue = 317.7 | Compliant | OpenPeppol, rule BR-CO-17 BR-CO-17: VAT for a category = base × rate, rounded to the cent; 21% of €1,450 = €304.50 and 6% of €220 = €13.20 |
| verifier-facture · IBAN BE68 5390 0754 7034 and structured reference +++010/8068/17183+++: valid | ibanOk = true ; communicationOk = true | Compliant | SWIFT, IBAN registry (Belgian example); Febelfin, OGM-VCS standard IBAN registry: Belgian example BE68539007547034; Febelfin AOS1: 0108068171 modulo 97 = 83 |
| verifier-facture · IBAN with a typo (last digit changed): anomaly | ibanOk = false | Compliant | SWIFT, IBAN registry ISO/IEC 7064 MOD 97-10: the remainder of division by 97 must be 1 |
| verifier-facture · Real VAT number of the National Bank of Belgium (BE0203201340): valid | tvaFournisseurOk = true | Compliant | GLEIF (LEI register), via Bloomberg Enterprise number 0203.201.340 (authority RA000025, CBE); 97 − (02032013 mod 97) = 40 |
| verifier-facture · Same number with the last digit changed (BE0203201341): anomaly | tvaFournisseurOk = false | Compliant | OpenPeppol, rule PEPPOL-COMMON-R043 Belgian enterprise number: 10 digits, modulo 97 check |
| verifier-facture · Reverse charge without the ‘Reverse charge’ mention: anomaly | ko = 1 ; mentionAutoliq = ko | Compliant | European Union, Directive 2010/45/EU (Article 226, point 11a, of the VAT Directive) ‘lorsque l’acquéreur ou le preneur est redevable de la TVA, la mention “Autoliquidation”’ (where the customer is liable for the VAT, the mention ‘reverse charge’) |
| verifier-fiche · Same payslip as Sandrine’s, paid from 1 November 2026: expected withholding tax lower by €101.65 ÷ 12 (tax-free amount of €11,550 instead of €11,170) | ppAttendu = 435.57 | Compliant | FPS Finance €444.04 − €8.47 (Royal Decree of 27 September 2026, Belgian Official Gazette of 2 October 2026) |
| verifier-fiche · CSC/ACV payslip for December 2026: Sandrine, white-collar worker, €3,017.85 gross, compliant | ecarts = 0 ; ppAttendu = 444.04 ; csssAttendu = 23.54 ; netAttendu = 2292.29 | Compliant | CSC/ACV, Fiche de salaire à la loupe 2026 (secondary) Sandrine’s payslip: withholding tax €479.05, fiscal work bonus €35.01, special contribution €23.54, net €2,292.29 |
| verifier-fiche · CSC/ACV payslip for December 2026: Cédric, blue-collar worker, two children, overtime, compliant | ecarts = 0 ; onssAttendu = 425.99 ; bonusAttendu = 114.1 ; netAttendu = 2436.9 | Compliant | CSC/ACV, Fiche de salaire à la loupe 2026 (secondary) Cédric’s payslip: social security €425.99, work bonus €114.10, withholding tax €331.16, reductions €37.81 and €19.69, net €2,436.90 |
| verifier-fiche · Cédric’s CSC/ACV payslip without his declared children: the ‘two dependent children’ explanation is found | ppPiste = 2rev/2/0 | Compliant | CSC/ACV, Fiche de salaire à la loupe 2026 (secondary) Cédric has two dependent children: monthly reduction of €138 (Annex III) |
| verifier-fiche · Cédric’s CSC/ACV payslip entered as white-collar: the ‘blue-collar’ explanation (108%) is found | statutPiste = ouvrier | Compliant | CSC/ACV, Fiche de salaire à la loupe 2026 (secondary) Social security contribution: 13.07% on €3,017.85 × 108% = €425.99 |
| verifier-fiche · Single white-collar worker, €3,000 gross, net of €2,261.33: compliant | ecarts = 0 ; netAttendu = 2261.33 | Compliant | Indexo |
| verifier-iban · Belgian sample IBAN from the SWIFT registry: valid | ok = true ; longueur = 16 | Compliant | SWIFT, IBAN Registry Example BE68539007547034 |
| verifier-iban · French sample IBAN (27 characters, letters): valid | ok = true ; longueur = 27 | Compliant | SWIFT, IBAN Registry Example FR1420041010050500013M02606 |
| verifier-iban · Dutch sample IBAN: valid | ok = true ; pays = NL | Compliant | SWIFT, IBAN Registry Example NL91ABNA0417164300 |
| verifier-iban · Belgian IBAN with the last digit changed: rejected | ok = false | Compliant | SWIFT, IBAN Registry ISO 7064 modulo 97-10 check |
| verifier-iban · Real FPS Finance IBAN (advance payments) BE61 6792 0022 9117: valid | ok = true ; pays = BE ; longueur = 16 | Compliant | Forum for the Future (FPS Finance account for advance payments) (secondary) Only valid account for advance payments: BE61 6792 0022 9117 |
| verifier-iban · Luxembourg IBAN too short: rejected | ok = false ; longueur = 19 | Compliant | SWIFT, IBAN Registry Luxembourg: 20 characters |
| voiture-societe · New electric car of €60,000: benefit in kind of €2,057 a year | atnAn = 2057.14 | Compliant | Next Mobility (secondary) ‘Worked examples’ table: €60,000 → €2,057 |
| voiture-societe · New electric car of €30,000: statutory minimum of €1,690 | atnAn = 1690 | Compliant | Next Mobility (secondary) ‘En dessous de 49 292 € […] toutes les électriques neuves donnent exactement le même ATN’ (below that price, all new electric cars give exactly the same benefit in kind): €1,690 |
| voiture-societe · Petrol 1.5 TSI, 135 g, €46,545: benefit in kind of €4,787 | atnAn = 4787.49 | Compliant | Next Mobility (secondary) Skoda Kodiaq 1.5 TSI: 12%, €4,787 a year |
| voiture-societe · Diesel 2.0 TDI, 138 g, €49,545: benefit in kind of €5,733 | atnAn = 5733.06 | Compliant | Next Mobility (secondary) Skoda Kodiaq 2.0 TDI: 13.5%, €5,733 a year |
Regression checks
These checks prove nothing on their own: they make sure that an update does not accidentally change a result already published.
| Case | Expected | Indexo | Difference | Result |
|---|---|---|---|---|
| Home page, €2,000 gross: published net | 1,962.14 | 1,962.14 | 0.00 | Compliant |
| Home page, €2,500 gross: published net | 2,175.62 | 2,175.62 | 0.00 | Compliant |
| Home page, €3,000 gross: published net | 2,261.33 | 2,261.33 | 0.00 | Compliant |
| Home page, €4,000 gross: published net | 2,614.26 | 2,614.26 | 0.00 | Compliant |
| Home page, €5,000 gross: published net | 3,051.72 | 3,051.72 | 0.00 | Compliant |
| Comparison tool, €3,000 gross single white-collar worker: monthly net | 2,261.33 | 2,261.33 | 0.00 | Compliant |
| Expert mode, same case: the last step gives the published net | 2,261.33 | 2,261.33 | 0.00 | Compliant |
| Payslip, single white-collar worker on €3,000: expected net | 2,261.33 | 2,261.33 | 0.00 | Compliant |
The payslip reader is also checked on 27 fictitious payslips, built to cover the formats of the main social secretariats: 27 out of 27 are read correctly.
How we check
- To the cent. A case matches if the difference does not exceed the tolerance given by the source: €0.01 for a payslip line, €1 for an annual benefit rounded to the euro.
- The same engine everywhere. The calculator, the example pages and the tools use the same calculation engine: a case checked here holds for every page.
- Rerun at every update. The site is not published if a check fails.
- The limits are published. What the calculation does not cover is listed on Method and sources.
Check history
| Date | Cases checked | Compliant |
|---|---|---|
| 16 October 2026 | 527 | 527 |
| 16 October 2026 | 527 | 525 |
| 16 October 2026 | 527 | 527 |
| 16 October 2026 | 526 | 526 |
| 16 October 2026 | 526 | 524 |
| 16 October 2026 | 526 | 523 |
| 16 October 2026 | 526 | 526 |
| 16 October 2026 | 525 | 525 |
| 16 October 2026 | 525 | 524 |
| 9 October 2026 | 523 | 523 |
| 9 October 2026 | 522 | 522 |
| 9 October 2026 | 521 | 521 |
| 8 October 2026 | 515 | 515 |
| 8 October 2026 | 515 | 511 |
| 8 October 2026 | 515 | 515 |
| 8 October 2026 | 466 | 466 |
| 8 October 2026 | 465 | 465 |
| 8 October 2026 | 464 | 464 |
| 8 October 2026 | 464 | 463 |
| 8 October 2026 | 464 | 464 |
| 8 October 2026 | 450 | 450 |
| 8 October 2026 | 450 | 446 |
| 8 October 2026 | 292 | 292 |
| 8 October 2026 | 287 | 286 |
| 7 October 2026 | 275 | 275 |
| 7 October 2026 | 275 | 275 |
| 7 October 2026 | 275 | 275 |
| 7 October 2026 | 196 | 196 |
| 7 October 2026 | 196 | 196 |
| 7 October 2026 | 179 | 179 |
| 7 October 2026 | 100 | 100 |
| 7 October 2026 | 179 | 179 |
| 7 October 2026 | 179 | 179 |
| 7 October 2026 | 179 | 179 |
| 7 October 2026 | 175 | 175 |
| 7 October 2026 | 72 | 72 |
| 7 October 2026 | 169 | 169 |
| 7 October 2026 | 89 | 89 |
| 7 October 2026 | 72 | 72 |
| 7 October 2026 | 75 | 75 |
| 7 October 2026 | 72 | 72 |
Spotted a difference?
Your payslip doesn’t match the calculation? The button below prepares an email with only the useful amounts. You choose whether to send it; nothing leaves without you.
Frequently asked questions
Why does Indexo give a different figure from another simulator?
Because they do not all follow the same path: some leave out the work bonus, the special social security contribution or the fiscal work bonus, others use parameters from another period. The cases on this page show that Indexo matches the amounts on real payslips to the cent.
My payslip differs by a few euros: is that an error?
Not necessarily. The difference often comes from information your employer has and the calculator does not: dependent children declared, your spouse’s situation, overtime, benefits in kind, working pattern. Check line by line with Check my payslip.
What happens to the amounts I report?
The site stores nothing. The ‘Report a difference’ button opens your email with a text to complete; if you send it, the email is used only to correct the calculation, and a confirmed case is added to the checks, without any personal data.
What next?
- Method and sourcesThe official parameters and the limits of the calculation.
- Open dataThe parameters in JSON, dated and sourced.
- Check my payslipCompare your payslip with the calculation, line by line.
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.
- Fiche de salaire à la loupe 2026, CSC/ACV (secondary source).
- Calcul du pécule de vacances des ouvriers, ONVA/RJV.
- Annexe III : précompte sur le pécule de vacances et les allocations exceptionnelles 2026, FPS Finance. Cross-checked with: Securex.
- 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%.
- Calcul du précompte professionnel : annexe III de l’AR/CIR 92 et formule-clé 2026, FPS Finance.