Understand · The calculation
Your payslip explained, line by line
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A Belgian payslip starts from gross pay, deducts social security contributions (13.07%), gives the work bonus back to modest earners, deducts withholding tax (bedrijfsvoorheffing / précompte professionnel) and the special contribution, then adds or deducts the other lines: meal vouchers, commuting, expenses. Example: the December 2026 payslip published by the CSC/ACV, which Indexo’s engine matches to the cent: €3,017.85 gross becomes €2,292.29 net. Tap a line to read its explanation; its Dutch label is shown underneath.
The payslip, line by line
Payslip for December 2026 · example
Full-time white-collar employee, married, dual income; her children are dependants of her spouse.
Gross monthly salaryBrutoloon€3,017.85
The agreed salary for a full month, before any deductions: this is the starting point. Bonuses, overtime and paid public holidays are added to it. A blue-collar worker paid by the hour first sees the hours worked, then their total.
Social security contribution (13.07%)RSZ-bijdrage− €394.43
Your share of social security: 13.07% of gross pay, of which 7.50% for pensions, 4.70% for health and disability insurance and 0.87% for unemployment. For a blue-collar worker it is calculated on 108% of gross pay. A statutory civil servant pays 7.5% for the survivor’s pension and 3.55% for health care instead. Your employer also pays its own share, which is not included in this calculation.
Social work bonusWerkbonus+ €105.65
A reduction in contributions for modest earners, in two parts. Full-time, it is worth up to €299.53 a month and disappears above €3,403.62 gross (white-collar workers, amounts as of 1 September 2026). For part-time work, it is calculated on pay converted to full-time.
TaxableBelastbaar€2,729.07
Gross pay minus your contributions, after the bonus. It is the withholding tax base and, added up over the year, the amount in code 250 of your tax form 281.10 (fiche 281.10). A benefit in kind (car, phone) is added without being paid out.
Withholding taxBedrijfsvoorheffing− €479.05
An advance on your income tax, deducted every month and paid to FPS Finance. The 2026 scale multiplies taxable pay by 12, deducts 30% in lump-sum expenses (up to €6,070), applies rates from 26.75% to 53.5% and the tax-free amount of €11,170, then divides by 12. Dependent children reduce it. The following year, the tax return settles the exact amount.
Fiscal work bonusFiscale werkbonus+ €35.01
A withholding tax reduction linked to the work bonus: 33.14% of part A and 63% of part B, the latter since 1 August 2026. Some payslips deduct it directly from withholding tax, others show it separately, as here.
Special social security contributionBijzondere bijdrage sociale zekerheid− €23.54
An extra contribution that depends on pay and household income (single, single-income or dual-income couple). It is deducted every month, then recalculated in your income tax using the household’s actual income.
Provisional net payVoorlopig netto€2,261.49
What remains after contributions and withholding tax. Then come the lines that are not taxed: meal vouchers, commuting, expenses.
Employee share of meal vouchersPersoonlijke bijdrage maaltijdcheques− €23.98
Your share of the meal vouchers: at least €1.09 per day worked, here 22 days. The vouchers themselves, worth up to €10 each, arrive on your card, with no contributions or tax.
Commuting allowanceVergoeding woon-werk+ €54.78
Your employer’s contribution to your commuting. By train, it is tax-free; in joint committee 200, the season ticket has been reimbursed at 100% since 1 January 2026. By car, it is tax-free up to €500 a year. On tax form 281.10, it appears in code 254.
Net payNetto€2,292.29
What arrives in your account: 76% of gross pay here. Single holiday pay, double holiday pay and the year-end bonus come on top, on other payslips or in other months.
The colours
- Gross salary
- Social security
- Tax
- Other deductions
- Added to net pay
- Subtotals and net pay
Indexo’s engine matches the published payslip to the cent: withholding tax €479.05, fiscal bonus €35.01, special contribution €23.54. Employee share of meal vouchers: 22 days at €1.09.
A Dutch-language payslip: the labels on a ‘loonbrief’
Is your employer or its social secretariat (payroll provider) in Flanders? The same payslip is then called ‘loonbrief’ or ‘loonfiche’. Here are the labels on the payslips published by the CSC and the ACV, line by line.
| In French | In Dutch |
|---|---|
| Heures prestées | Gewerkte uren |
| Jour férié | Feestdag |
| Prime d’équipe | Ploegenpremie |
| Heures supplémentaires | Overuren |
| Salaire brut | Bruto loon |
| Cotisation ONSS | RSZ-bijdrage |
| Bonus social à l’emploi | Werkbonus |
| Imposable | Belastbaar |
| Précompte professionnel | Voorheffing (bedrijfsvoorheffing) |
| Bonus fiscal à l’emploi | Fiscale werkbonus |
| Réduction précompte heures supplémentaires | Vermindering voorheffing overuren |
| Cotisation spéciale de sécurité sociale | Bijzondere bijdrage sociale zekerheid |
| Net provisoire | Voorlopig netto |
| Quote-part chèques-repas | Persoonlijke bijdrage maaltijdcheques |
| Indemnité domicile-travail | Vergoeding woon-werk |
| Net | Netto |
White-collar, blue-collar or civil servant: same gross pay, three payslips
The rules depend on status, not occupation. For the same gross pay of €3,017.85 and the same situation, the payslip changes:
| Line | White-collar worker | Blue-collar worker | Statutory civil servant |
|---|---|---|---|
| Contributions or deductions | − €394.43 | − €425.99 | − €333.47 |
| Work bonus | + €105.65 | + €114.10 | — |
| Taxable | €2,729.07 | €2,705.96 | €2,684.38 |
| Withholding tax, after reductions | − €444.04 | − €431.35 | − €459.92 |
| Special contribution | − €23.54 | − €26.20 | − €23.54 |
| Net | €2,261.49 | €2,248.41 | €2,200.92 |
A blue-collar worker keeps slightly less each month: their contributions are calculated on 108% of gross pay, in return for their holiday pay, paid separately by the holiday fund. A statutory civil servant pays no unemployment contribution and has no work bonus. Details of public-sector statuses are on the Civil service page and the Teacher page.
Other lines you may come across
- Single and double holiday pay Vakantiegeld, dubbel vakantiegeld
- Double holiday pay (92% of a month’s pay for a white-collar worker) is paid in May or June, with a specific withholding tax. Blue-collar workers receive it from the holiday fund.
- Year-end bonus (13th month) Eindejaarspremie
- Subject to contributions and to a non-recurring withholding tax, higher than the one on salary.
- Overtime Overuren
- Paid with an overtime premium; up to 180 hours a year, they give a withholding tax reduction.
- Public holiday, short leave Feestdag, klein verlet
- Days of absence paid as working days.
- Guaranteed wage Gewaarborgd loon
- Pay for the first days of illness, paid by the employer before the health insurance fund (mutualité / ziekenfonds) takes over.
- Benefit in kind Voordeel van alle aard
- Company car, phone or computer: added to taxable pay without being paid out.
- Telework allowance Thuiswerkvergoeding
- Office costs reimbursed, with no contributions or tax up to €164.21 a month.
- Eco vouchers Ecocheques
- Up to €250 a year, with no contributions or tax, credited separately.
- Survivor’s pension deduction Overlevingspensioen
- Statutory civil servants: 7.5% of salary, instead of social security contributions.
- Household or residence allowance Haardtoelage, standplaatstoelage
- Public sector: a supplement for modest salaries, added to gross pay.
- Wage garnishment or assignment Loonbeslag, loonoverdracht
- A deduction to pay a debt: wage garnishment is imposed (court decision, bailiff), while a wage assignment is accepted in writing by the worker, often in a credit agreement; part of the pay is always protected.
A line on your payslip isn’t listed here? Drop your PDF into Check my payslip: the reader recognises more than fifty labels and tells you which ones it does not know yet.
Frequently asked questions
What is the difference between gross, taxable and net pay?
Gross pay is pay before any deductions. Taxable pay is gross pay minus your social security contributions: it is the tax base. Net pay is what arrives in your account, after withholding tax, the special contribution and the other lines. In the example: €3,017.85 gross, €2,729.07 taxable, €2,292.29 net.
Is withholding tax my income tax?
It is an advance. Your employer deducts it every month using a fixed scale. The following year, your tax return calculates the actual tax, with all household income and municipal tax: you get back what was overpaid or pay the rest.
What is a payslip called in Dutch?
‘Loonbrief’ or ‘loonfiche’; for a civil servant or teacher, ‘salarisbrief’. Gross salary is ‘brutoloon’, withholding tax ‘bedrijfsvoorheffing’, the work bonus ‘werkbonus’ and net pay ‘nettoloon’.
Why does a blue-collar worker pay more contributions than a white-collar worker?
Their contributions are calculated on 108% of gross pay. The extra 8% funds holiday pay, which the holiday fund pays to the blue-collar worker, whereas a white-collar worker receives it directly from the employer.
What next?
- Check my payslipYour payslip recalculated, line by line.
- From gross to netThe full calculation, step by step.
- Payroll glossaryEvery term on the payslip, defined.
- Why has my net pay changed?Two payslips compared, the difference explained.
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 (December 2026 payslips of Cédric, a blue-collar worker, and Sandrine, a white-collar worker), CSC/ACV (secondary source).
- Loonbrief onder de loep 2026 (Dutch version of the same payslip), CSC/ACV (secondary source).
- Instructions administratives : les cotisations de sécurité sociale, NSSO. Cross-checked with: UCM, Securex and the FEB (via the Walloon Public Service) for the basic employer rate in the private sector: 19.88% basic contribution and 5.12% wage moderation contribution, making 25%.
- Instructions administratives : le bonus à l’emploi, NSSO.
- Calcul du précompte professionnel : annexe III de l’AR/CIR 92 et formule-clé 2026, FPS Finance.
- La cotisation spéciale pour la sécurité sociale, NSSO.
- Agents statutaires du secteur public, NSSO.
- Modification de l’annexe III de l’AR/CIR 92 : nouvelles règles pour le précompte professionnel (3 August 2026), Partena Professional (secondary source). Cross-checked with: Forum for the Future, Avis aux débiteurs du précompte professionnel (3 August 2026).
- Meal vouchers: Royal Decree of 10 November 2025, maximum value of €10, Belgian Official Gazette. Cross-checked with: the CSC/ACV and Partena Professional.
- JC 200 sector agreement: train reimbursed at 100% from 1 January 2026, bicycle allowance of €0.32 per km from 1 October 2026, Partena Professional (secondary source). Cross-checked with: the ACCG (ceiling of €36,688 for private transport in 2026) and the CGSLB/ACLVB.
- Tax amounts 2026: €500 a year tax-free for home-to-work travel costs, Partena Professional (secondary source). Cross-checked with: BDO and Droits quotidiens (€490 for 2025 income).
- L’indemnité de télétravail portée à 164,21 euros à partir du 1er septembre 2026, Securex (secondary source).
- Pécule de vacances : base de la cotisation sur le double pécule, NSSO.