How much does an employee cost your company?
Enter the gross salary you have in mind. The simulator estimates the monthly and yearly employer cost, including NSSO (ONSS) contributions, holiday pay, the year-end bonus and the first-hire reduction. Instant result, no email.
- 2026 rates, dated and sourced
- Free, no email needed
- Indicative estimate
An expert can explain this result and optimise your situation
Receive the calculation detail by email and, if you wish, a call back from a Viseeon accountant.
How is the cost of an employee calculated?
Employer contributions. For a private for-profit employer, the basic employer contribution to the NSSO (ONSS, the national social security office) is 25% of gross salary. This rate already includes most of the structural reduction. For blue-collar workers (ouvriers), contributions are calculated on gross salary plus 8%. Their holiday pay is not paid by the employer but by the National Office for Annual Holidays (ONVA) or a holiday fund.
The first-hire reduction. If you hire your first employee, the target-group reduction reaches at most €2,000 per quarter for a full-time worker since 1 July 2026 (€3,100 before), with no time limit as long as an eligible employee stays in service.
Provisions. The simulator spreads holiday pay and, if your joint committee provides for it, the year-end bonus over 12 months.
The employee's net pay. It is estimated after the personal social security contribution (13.07% of gross salary) and the withholding tax calculated with the 2026 scale, for a single person without children.
What is the employer contribution rate in Belgium?
For a private for-profit employer, the basic employer contribution is 25% of gross salary, according to Social Security. Special contributions and reductions may be added or deducted.
Is the first-hire reduction automatic?
No, it must be claimed in the quarterly declaration to the NSSO (ONSS), usually by your social secretariat. The conditions must be met.
Why does the cost vary by joint committee?
The joint committee sets minimum wages, bonuses and some benefits. Two different sectors can have different costs for the same gross pay.
Does the simulator replace a social secretariat?
No. It gives an order of magnitude to help you decide. Actual payroll is calculated by your social secretariat or accountant.
Are my entries saved?
No, the calculation runs in your browser. Your entries are sent only if you submit the form.