From gross to net: the payslip in six steps

The example, line by line

1. Social security contributions: 13.07% of gross pay

The first deduction funds social security: pensions, health care, unemployment, family allowances. For a white-collar worker, it is 13.07% of gross pay, i.e. €326.75 on €2,500.00. Your employer also pays its own contributions, which do not show up in your net pay.

2. The work bonus: lower contributions for low wages

For low wages, the State reduces contributions: this is the work bonus. At €2,500.00 gross, it is worth €245.72, and only €81.03 of contributions remain. At €4,000.00 gross, there is no bonus left: contributions are paid in full, €522.80.

3. Taxable pay

Gross pay minus the contributions actually deducted gives taxable pay: €2,418.97 in the example. Tax is calculated on this amount.

4. Withholding tax: an advance on your income tax

Every month, the employer deducts an advance on your income tax and pays it to FPS Finance. The scale takes into account your family situation and lump-sum professional expenses. In the example: €346.33, reduced by €116.72 by the fiscal work bonus, i.e. €229.61. The following year, the tax assessment notice (aanslagbiljet / avertissement-extrait de rôle) compares these advances with your actual tax.

5. The special social security contribution

A small extra deduction, which depends on household income: €13.74 a month in the example, €36.24 at €4,000.00 gross.

6. The net amount paid

That leaves €2,175.62, paid into your account. Other lines may appear on the payslip: meal vouchers (your share is deducted), commuting reimbursements, allowances. To understand them, see the payslip explained.

Frequently asked questions

What next?

• Gross to netThe calculation for your own situation.
• For teachersThe worksheet and its answer key, to print.
• The payslip explainedEvery line of a payslip, with an example.