From gross to net: where your salary goes, and how to compare it
ikzoek editorial team · 4 min read · 4 October 2026
"What do you earn?" In Belgium, that is a question with at least three answers: gross, net and total salary cost. Anyone comparing a job vacancy or negotiating a salary needs to understand all three. Below, we explain the path from gross to net, with figures for 2026.
The four steps
- Gross salary. The amount stated in your contract. For a full-time white-collar employee in Belgium, the median salary is around 3,800 euros per month; half earn less, half earn more.
- Minus the social security contribution (RSZ): 13.07%. This is your contribution towards pensions, health insurance, unemployment benefits and child benefits. For low wages, there is a work bonus (werkbonus) that reduces this contribution or even brings it down to zero. What remains is your taxable salary.
- Minus the payroll withholding tax (bedrijfsvoorheffing). An advance payment on your personal income tax, calculated using progressive brackets (25% to 50%) and depending on your family situation: married or single, dependent children, partner with or without income. This is the biggest chunk.
- Minus the special social security contribution, a small amount of a few tens of euros per month, depending on household income.
What remains is your net salary, the amount paid into your account. In the annual tax return, the withholding tax is reconciled with the tax actually owed; most employees get something back.
Three examples (single, no children, 2026)
| Gross per month | RSZ (13.07%) | Payroll withholding tax (approx.) | Net (approx.) | Net percentage |
|---|---|---|---|---|
| 2,500 euros | 327 euros, largely offset by the work bonus | 400 euros | 2,000 euros | 80% |
| 3,500 euros | 457 euros | 900 euros | 2,150 euros | 61% |
| 5,000 euros | 654 euros | 1,600 euros | 2,750 euros | 55% |
The amounts are rounded and depend on your personal situation; for a precise calculation, use the gross-to-net calculator from your payroll office (sociaal secretariaat). The jobs with a stated salary on ikzoek.jobs show what the market offers today. What the table shows is the progressivity. For every euro of pay rise above 3,500 euros gross, you keep around 45 cents. That explains why employers and employees in Belgium are so fond of fringe benefits.
What it costs your employer
On top of your gross salary, your employer pays employer contributions of around 25% (less for low wages thanks to reductions, more in certain sectors). A gross salary of 3,500 euros therefore costs the employer around 4,400 euros per month, plus holiday pay, a year-end bonus, insurance and any luncheon vouchers. That total salary cost is the figure an employer thinks about when you start talking about a pay rise. Know it, and negotiate the package.
The thirteenth and fourteenth month's pay
The monthly salary doesn't tell the whole story. In most sectors, white-collar employees receive a year-end bonus (a thirteenth month) and double holiday pay (92% of a gross monthly salary, paid out in May or June). Both are taxed more heavily than the regular salary, but together they are worth almost two extra months' gross pay per year. Compare annual packages, not monthly salaries: 3,400 euros with a thirteenth month is more than 3,550 euros without.
Benefits that are worth more net than gross
Because the tax burden on salaries is high, benefits with a favourable tax regime are relatively valuable:
- Luncheon vouchers (maaltijdcheques): up to 8 euros per day worked, of which you contribute 1.09 euros. Worth around 150 euros net per month, which would cost 300 euros gross.
- Eco vouchers (ecocheques): up to 250 euros per year, net.
- Group insurance (groepsverzekering): a pension scheme on which your employer pays lower contributions and you are taxed favourably later on.
- Hospitalisation insurance: worth a few hundred euros per year for a family.
- Company car or mobility budget: see our article on the company car in 2026.
- Homeworking allowance: up to around 160 euros per month tax-free for those who work from home structurally.
In our article on fringe benefits, we calculate what each benefit represents in gross salary.
How to compare two job offers
- Convert both into an annual gross package: monthly salary × 13.92 (thirteenth month and double holiday pay) if applicable.
- Add up the benefits at their gross equivalent, not their net value.
- Deduct the costs the job brings with it: commuting costs that are not reimbursed, a car you wouldn't otherwise have.
- Convert the result into net using a salary calculator.
- Only then look at the difference, and weigh it against the content of the job, growth opportunities and travel time.
More and more job vacancies on ikzoek.jobs state a salary range; you can filter by "only with stated salary". An employer who shows their salary usually has nothing to hide. An employer who only mentions it in the third interview wants to know what you're asking for first. So make sure you know that too, in gross per year.