FAQ — Belgian Gross/Net calculation
How does one go from gross to net in Belgium?
The monthly gross is first reduced by the employee social security contribution (13.07%) to obtain the taxable salary. The professional withholding tax is then computed on this base, depending on family situation, dependent children and any recognized disabilities. The monthly net is the taxable salary minus the withholding tax.
Is the employee social security rate always 13.07%?
Yes. The employee social security contribution is set at 13.07% of gross salary since 1998. It applies to both blue- and white-collar workers, with no cap.
Why four different family situations?
The professional withholding tax schedule published by SPF Finances distinguishes four situations: single, married/legal cohabitant with one income (the other partner with no professional income), married/legal cohabitant with two incomes, and assimilated legal cohabitant. Each situation has its own column.
How do dependent children reduce the withholding?
SPF Finances publishes yearly a schedule of monthly lump-sum reductions, progressive with the number of children. A dependent child recognized as disabled counts double for this schedule. Other dependents (ascendants, etc.) entitle the worker to an additional reduction.
Does the result include double holiday pay or the 13th month?
No. This calculator shows the net of the ordinary monthly salary. Exceptional premiums (double holiday pay, 13th month, CCT 90 bonus) are taxed separately at an exceptional withholding rate.
Are taxable benefits (car, mobile, meal vouchers) included?
No, this calculator handles only the monthly gross cash salary. Taxable benefits in kind (company car, private use of a professional mobile phone, meal vouchers exceeding the exempt lump sum) add to the taxable base and increase both the social security contribution and the withholding tax.
Does the calculator's result have legal value?
No. The result is purely indicative and is not a substitute for an official payroll calculation by a social secretariat. For full payroll management, contact Paycore.