Leave Policy in Belgium: A Complete Guide for International Employers

Key Takeaways at a Glance:

• Belgium calculates annual leave on the prior year's work record, so new hires receive a reduced entitlement in year one and employers must also budget a separate vacation pay lump sum of approximately 92% of one month's gross salary.
• Maternity leave benefits are paid by the health insurance fund, but employers pay 100% of salary for the first three days of co-parent leave before the fund takes over, making the payment split a direct cost employers must plan for.
• Parental leave offers four formats (full-time, half-time, one-fifth, or one-tenth) and requires 12 months of service, giving employers planning runway but also creating scheduling complexity that must be managed proactively.
• Belgium's 2026 care leave reform expanded employee flexibility, so any employer whose leave policy was last reviewed before 2026 faces a live compliance risk that requires an immediate audit.
• Foreign companies hiring in Belgium without a local entity must track at least seven distinct leave types, each with its own eligibility rules, payer, and documentation requirements.

Why Belgium's Leave Rules Demand Attention from Foreign Employers

Belgium does not operate a simple leave accrual model. Entitlements are calculated on the prior year's work record, family leave costs are split between the employer and a health insurance fund, and each leave category is governed by its own eligibility rules and documentation requirements. A company that treats Belgian leave as a straightforward day-count will almost certainly miscalculate its employment costs and expose itself to compliance risk.

For a foreign employer without a Belgian entity, the stakes are higher. Miscalculating vacation pay, misclassifying a leave type, or missing a 2026 legislative update can create financial and legal exposure that is difficult to unwind from outside the country. There is no margin for error when the company has no local legal presence to absorb or correct mistakes.

This guide covers each leave type in sequence, with exact entitlements, who pays, and what the employer must do. It ends with practical compliance steps for companies operating in Belgium without a local entity.

Plan your next hiring step

Talk through your hiring questions with the Gloroots team.

Book a demo

Belgium Leave Policy at a Glance

The table below covers the major leave categories under Belgian law. It is an orientation tool. Each leave type is covered in depth in the sections that follow.

Two features make Belgium distinctive for foreign employers. First, the vacation year system means annual leave entitlement is based on the prior calendar year's work record, not a rolling accrual. Second, the dual-payer structure for family leave means the employer and the health insurance fund share benefit costs according to rules that differ by leave type.

The Legal Framework Governing Leave in Belgium

Belgian leave entitlements are set by federal statute. Sector-level collective bargaining agreements (CBAs) can improve on statutory minimums but cannot reduce them. Employment contracts and company policy can also exceed the statutory floor, but they cannot fall below it. That floor is the baseline every employer must audit against before operating in Belgium.

Two federal bodies govern the system in practice. The FPS Employment, Labour and Social Dialogue (FOD WASO) sets and enforces employment law, including leave entitlements. The National Employment Office (ONEM/RVA) administers parental leave allowances and the time credit system, which allows employees to reduce or suspend their working hours for a defined period subject to employer agreement and ONEM/RVA conditions.

The main leave categories covered by statute include:

• Annual leave (minimum 20 days on a 5-day week, calculated on the prior year's work record)
• Public holidays (10 statutory days per year)
• Maternity, co-parent, and parental leave
• Sick leave and guaranteed salary obligations
• Bereavement and adoption leave
• Time credit and care leave

Parental leave entitles each parent to 4 months per child and can be taken in four formats: full-time, half-time, one-fifth time, or one-tenth time. Each format is subject to ONEM/RVA approval and conditions. Employers who rely solely on their employment contracts without checking the applicable CBA for their sector risk operating below the legal minimum.

Get clear hiring costs

Explore pricing for your international hiring plan.

View pricing

Core Leave Entitlements in Belgium

This section is the primary compliance reference for employers drafting or auditing a Belgian leave policy. Each leave type below includes exact entitlements, who pays, and what the employer is required to do.

Two mechanics catch foreign employers off guard most often. The vacation year system means annual leave entitlement is calculated on the prior calendar year's work record, not on a rolling basis from the hire date. The dual-payer structure means that for family leave, the employer and the health insurance fund share costs according to rules that differ by leave type. Both are covered in detail in the subsections below.

Annual Leave and Vacation Pay

Employees in Belgium are entitled to a minimum of 20 days of paid annual leave per year, based on a 5-day working week. That number is straightforward. The calculation method is not.

Belgium uses a vacation year system: the leave entitlement an employee can take in the current calendar year is based on their work record in the prior calendar year. A new hire who joins partway through the year will receive a proportionally reduced entitlement in their first year. The full 20-day entitlement applies from the second year onward, assuming a full year of work in the reference year.

Employers must also budget for vacation pay (vakantiegeld in Dutch, pécule de vacances in French). This is a mandatory lump sum paid separately from regular salary, typically amounting to approximately 92% of one month's gross salary. It is paid once a year, usually in May or June for white-collar workers. It is not the salary paid during leave days. It is an additional cost on top of regular pay during leave, and it must be factored into total employment cost from day one.

• Day entitlement: 20 days minimum per year, calculated on the prior year's work record. New hires receive a reduced entitlement in year one.
• Vacation pay obligation: Approximately 92% of one month's gross salary, paid as a mandatory annual lump sum separate from regular salary during leave.

Public Holidays in Belgium

Belgium observes 10 statutory public holidays per year. All 10 are paid. When a public holiday falls on a Sunday or a rest day, the employee is entitled to a replacement day off, to be agreed between the employer and employee or determined by the applicable collective bargaining agreement.

The 10 public holidays are:

• New Year's Day (1 January)
• Easter Monday
• Labour Day (1 May)
• Ascension Day
• Whit Monday
• Belgian National Day (21 July)
• Assumption of Mary (15 August)
• All Saints' Day (1 November)
• Armistice Day (11 November)
• Christmas Day (25 December)

Maternity Leave in Belgium

Maternity leave in Belgium totals 15 weeks: 6 weeks of prenatal leave before the expected birth date and 9 weeks of postnatal leave after. At least 5 of the prenatal weeks can be transferred to the postnatal period if the employee chooses to work closer to the birth date, subject to medical clearance.

The benefit is paid by the health insurance fund (mutuality), not the employer. The fund pays 82% of the employee's uncapped salary for the first 30 days of maternity leave, then 75% of salary capped at a legally set ceiling for the remainder. The employer does not pay the maternity benefit directly but is responsible for managing the administrative process, including ensuring the employee is enrolled with a health fund and meets the required contribution conditions to receive the benefit.

• Duration: 15 weeks total (6 prenatal + 9 postnatal)
• Benefit rate: 82% of uncapped salary (first 30 days), then 75% capped
• Payer: Health insurance fund (mutuality)
• Employer obligation: Process management and ensuring fund enrollment; no direct benefit payment

Co-Parent and Paternity Leave

Co-parent leave (also referred to as paternity leave) in Belgium is 20 days, to be taken within 4 months of the child's birth. The days can be taken consecutively or spread across the 4-month window.

The payment split is direct and must be budgeted explicitly. The employer pays 100% of the employee's salary for days 1 through 3. From day 4 onward, the health insurance fund pays 82% of salary, capped at a legally set ceiling. The employer bears no benefit cost for days 4 through 20, but the administrative process for claiming the fund benefit must be managed correctly.

• Duration: 20 days within 4 months of birth
• Days 1-3: Employer pays 100% of salary
• Days 4-20: Health insurance fund pays 82% of salary (capped)

Sick Leave and Guaranteed Salary

When an employee in Belgium is unable to work due to illness, they must notify the employer on the first day of absence. A medical certificate must be submitted within 2 days, or within the timeframe specified in the applicable collective bargaining agreement or employment contract.

For the first 30 days of sick leave, the employer is required to pay the employee's guaranteed salary (gewaarborgd loon in Dutch). After 30 days, the health insurance fund takes over and pays a sickness benefit. The guaranteed salary obligation is a direct employer cost and must be reflected in workforce cost planning from the point of hire.

• Notification: Employee must notify employer on day 1 of illness
• Medical certificate: Required within 2 days (or per CBA/contract terms)
• Employer obligation: Full guaranteed salary for the first 30 days
• After 30 days: Health insurance fund pays the sickness benefit

Bereavement Leave

Belgian law entitles employees to 10 days of paid bereavement leave for the death of a spouse, cohabiting partner, child, or parent. The 10 days are not all required to be taken at once. Three days must be taken around the time of the death. The remaining 7 days can be taken at any point within 12 months of the death, giving the employee flexibility to use them when needed rather than immediately.

Bereavement leave entitlements vary depending on the relationship to the deceased. The 10-day entitlement applies to close family members. Shorter entitlements apply for more distant relatives. Employers should confirm the applicable entitlement for each relationship category under the relevant CBA for their sector.

Additional Leave Types: Parental, Adoption, Time Credit, and Care Leave

Beyond the core leave categories, Belgian law provides four additional leave types that foreign employers must track: parental leave, adoption leave, time credit, and care leave. Each has its own eligibility conditions, payer, and administrative process. The 2026 care leave reform added a further compliance obligation for employers whose policies have not been updated since that change took effect.

Parental Leave

Each parent in Belgium is entitled to 4 months of parental leave per child. To be eligible, the employee must have worked for the same employer for at least 12 months. The 12-month service requirement gives employers a planning window, but the scheduling complexity that follows requires proactive management.

Parental leave can be taken in four formats:

• Full-time: Complete suspension of work for up to 4 months
• Half-time: Reduction of working hours by 50%
• One-fifth time: Reduction of working hours by 20%
• One-tenth time: Reduction of working hours by 10%

The leave can also be split into blocks, subject to ONEM/RVA approval and conditions. The benefit during parental leave is paid by ONEM/RVA, not the employer. Employers should verify the applicable splitting rules and notification requirements with FPS Employment or ONEM before approving a parental leave request.

Adoption Leave and Time Credit

Adoption leave in Belgium mirrors the structure of maternity and co-parent leave. The primary adopting parent is entitled to 6 weeks of adoption leave. The co-adopting parent is entitled to 20 days. Both entitlements are paid through the health insurance fund, subject to the employee meeting the required contribution conditions.

Time credit (tijdskrediet in Dutch, crédit-temps in French) is a separate system that allows employees to reduce or fully suspend their working hours for a defined period. It is not a leave entitlement in the conventional sense. It requires employer agreement and is subject to ONEM/RVA conditions, including sector-level CBA provisions that may restrict or expand access. Employers should treat time credit requests as a formal process requiring advance planning and ONEM/RVA coordination.

2026 Care Leave Reform

Belgium introduced changes to its care leave regime in 2026 that expanded flexibility for employees. The reform affects how and when employees can take care leave, and it creates a direct compliance obligation for any employer whose leave policy has not been reviewed since the changes took effect.

The precise new rules and thresholds should be verified against official FPS Employment or ONEM sources, as the reform details are subject to ongoing implementation guidance. Any employer operating in Belgium with a leave policy that predates 2026 should treat this as a live compliance gap requiring an immediate review. Relying on pre-2026 policy documentation is not a defensible position.

Vacation Pay, Carry-Forward, and Leave Balance Management

Belgium's vacation year system creates a specific balance management challenge that does not exist in accrual-based systems. Because annual leave entitlement is calculated on the prior calendar year's work record, the leave balance an employee holds at any point in the year is fixed at the start of that year. It does not grow month by month.

For new hires, this means the first year of employment produces a reduced leave entitlement. The full 20-day entitlement applies from the second year onward, assuming a complete reference year of work. Employers must communicate this clearly at onboarding to avoid disputes over expected versus actual leave balances.

Vacation pay (vakantiegeld) adds a second layer of complexity. The mandatory lump sum of approximately 92% of one month's gross salary is a separate cost from the salary paid during leave days. It is typically paid in May or June for white-collar workers and must be budgeted as a distinct annual employment cost. Employers who model Belgian employment costs without accounting for vacation pay will consistently underestimate their total payroll obligations.

Put your hiring plan into action

Create an account to take your next compliant hiring step.

Sign up

Managing Belgian Leave Compliance in Practice

Running Belgian leave compliance from outside the country requires more than a policy document. Employers must track notification deadlines, manage health fund coordination for family leave, pay guaranteed salary during the first 30 days of sick leave, and keep pace with legislative updates such as the 2026 care leave reform. Each of these obligations has a different trigger, a different payer, and a different documentation requirement.

For companies without a Belgian entity, the practical steps are:

• Audit the current leave policy against the statutory minimums and the applicable sector CBA before the first hire.
• Build vacation pay (approximately 92% of one month's gross salary) into the total employment cost model from day one, not as an afterthought.
• Establish a process for managing health fund enrollment and benefit claims for maternity, co-parent, and adoption leave before those situations arise.
• Set a calendar reminder to review the leave policy against any FPS Employment or ONEM updates at least annually, given the 2026 care leave reform and the likelihood of further changes.
• Confirm the guaranteed salary obligation for sick leave is reflected in payroll from the point of hire, covering the first 30 days of any absence.

Companies that want to employ Belgian workers without establishing a local entity can do so through entity-free employment in Belgium through an EOR. This structure places the statutory employer obligations, including leave administration, health fund coordination, and guaranteed salary payments, with a local entity that already operates within the Belgian system. For companies evaluating the cost of this approach, Gloroots publishes predictable country-specific pricing for Belgian employment so the total cost is visible before a hiring decision is made.

How Gloroots Supports Belgian Leave Compliance

Gloroots operates as a Global Employer of Record (EOR) for companies employing workers in Belgium without a local entity. Under this model, Gloroots is the legal employer of record in Belgium. It manages employment contracts, payroll, statutory filings, and leave administration under Belgian law, while the client company directs the day-to-day work of the employee.

For Belgian employment specifically, Gloroots handles the obligations that create the most compliance risk for foreign employers: vacation pay calculation and disbursement, health fund coordination for maternity and co-parent leave, guaranteed salary payments during sick leave, and policy updates in response to legislative changes such as the 2026 care leave reform.

The model is built around local execution and centralized governance. Clients get a single employment operating layer across all their international headcount, with country-specific compliance managed locally and reported centrally. There are no hidden costs. Pricing is country-specific and published in advance, so the total cost of a Belgian hire is known before the offer is made.

Plan your next hiring step

Talk through your hiring questions with the Gloroots team.

Book a demo

Frequently Asked Questions: Leave Policy in Belgium

How is annual leave calculated for a new employee in Belgium in their first year?

Belgium uses a vacation year system. The leave entitlement an employee can take in the current calendar year is based on their work record in the prior calendar year. A new hire who joins partway through the year will receive a proportionally reduced entitlement in their first year. The full 20-day entitlement applies from the second year onward, assuming a complete year of work in the reference year. Employers should communicate this at onboarding to avoid disputes over expected leave balances.

Does the employer or the health fund pay during maternity and paternity leave in Belgium?

For maternity leave, the health insurance fund (mutuality) pays the benefit: 82% of uncapped salary for the first 30 days, then 75% of salary capped at a legally set ceiling. The employer does not pay the maternity benefit but manages the administrative process. For co-parent leave, the split is different. The employer pays 100% of salary for days 1 through 3. From day 4 onward, the health fund pays 82% of salary, capped. The employer's direct cost on days 1 through 3 of co-parent leave must be budgeted explicitly.

Can parental leave in Belgium be taken part-time or in blocks?

Yes. Parental leave can be taken full-time, half-time, one-fifth time, or one-tenth time. The 4-month entitlement per parent per child can also be split into blocks, subject to ONEM/RVA approval and conditions. The employee must have worked for the same employer for at least 12 months to be eligible. Employers should verify the applicable splitting rules and notification requirements directly with FPS Employment or ONEM before approving a request.

What are the exact public holidays in Belgium and are they paid?

Belgium has 10 statutory public holidays, all paid: New Year's Day (1 January), Easter Monday, Labour Day (1 May), Ascension Day, Whit Monday, Belgian National Day (21 July), Assumption of Mary (15 August), All Saints' Day (1 November), Armistice Day (11 November), and Christmas Day (25 December). If a holiday falls on a Sunday or rest day, the employee is entitled to a replacement day, to be agreed between the employer and employee or determined by the applicable CBA.

How does Belgian vacation pay (vakantiegeld) work and when is it paid?

Vacation pay is a mandatory lump sum of approximately 92% of one month's gross salary. It is paid separately from regular salary, typically in May or June for white-collar workers. It is not the same as the salary paid during leave days. It is an additional cost that employers must budget for as a distinct annual employment obligation. Employers who model Belgian payroll costs without accounting for vacation pay will consistently underestimate their total obligations.

What changed in Belgium's care leave rules in 2026?

Belgium introduced changes to its care leave regime in 2026 that expanded flexibility for employees, as reported by DLA Piper. The precise new rules and thresholds should be verified against official FPS Employment or ONEM sources. Any employer whose leave policy predates 2026 should treat this as a live compliance gap and conduct an immediate review. Relying on pre-2026 documentation is not a defensible compliance position.

How can an EOR help a foreign company manage Belgian leave compliance?

A Global Employer of Record employs Belgian workers on behalf of the foreign company, taking on statutory employer obligations including leave administration, health fund coordination, guaranteed salary payments, and policy compliance. The foreign company directs the employee's work while the EOR manages the legal and administrative obligations under Belgian law. This structure removes the need to establish a local entity and gives the foreign company a single point of accountability for Belgian employment compliance.