Belgium's new salary thresholds have been released and are required not only to obtain new permits for employment in Belgium as of 2023 but also for the continuation of current employment in Belgium. The salary must meet the new thresholds as of January 2023.
The following new gross salary amounts (EUR) will be applicable as of January 1, 2023:
The gross salary includes all payments to the employee in consideration of work. The amounts must be known with certainty to the employer, employee, and the Belgian authorities prior to the start of employment in Belgium and exclude discretionary bonuses.
Additionally, in Wallonia, contributions paid for professional supplementary pension schemes are not taken into consideration. In the event of an assignment, allowances, directly linked/specific to the work, are considered part of the salary, given that they are not paid in reimbursement of expenditure incurred on account of the assignment, such as expenditure on travel, lodging, and board, thus are not considered salary. Moreover, employers are required to guarantee the salary in EUR regardless of payroll location and/or exchange rate fluctuations.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.