Social secretariat, HR & first hire
How much does it really cost to hire a first employee in Belgium?
The total cost of an employee exceeds the gross salary amount stated in the contract. It consists of three main elements:
Gross salary: The minimum salary is determined according to the scales of the joint committee (CP) of your sector of activity.
Employer social security contributions: Basic contributions theoretically amount to approximately 25% of gross salary, before the application of any reductions or exemptions from charges.
Additional costs and obligations:
Mandatory enrollment in workers' compensation insurance .
Membership in an External Service for Prevention and Protection at Work (SEPPT) .
Legal coverage of part of the employee's transport costs.
Payroll management fees (if you entrust the administration to a social secretariat).
End-of-year bonus, meal vouchers, etc.
Workplace accident insurance: what is this legal obligation and what risks does an uninsured employer face?
From the first service provided by an employee (including for a student or a flexi-jobber), the employer has a legal obligation to take out occupational accident insurance with an approved insurer.
The coverage: It covers the repair of damages resulting from accidents occurring at the workplace or on the commute between home and work.
Penalties for failure to have insurance:
Automatic affiliation by Fedris: In the absence of an insurance contract on the first day of work, the Federal Agency for Occupational Risks (Fedris) makes a finding and collects particularly heavy automatic regularization contributions .
Personal financial responsibility: In the event of an accident without insurance, Fedris directly compensates the victim and then seeks reimbursement from the employer for all sums incurred (medical expenses, disability benefits and annuities), exposing the assets of the company and the manager.
Social security exemption for the first employee: how does the reduction work and what are its conditions?
To support employment, the National Social Security Office (ONSS) offers the targeted group reduction "First Hires" :
Principle for the first employee: The employer benefits from an exemption from basic employer social security contributions. This reduction is capped at €2,000 per quarter .
Intervention for administrative costs: The NSSO also grants a quarterly lump sum (€36.45) to contribute to payroll administration costs.
Discounts for the following commitments: Degressive flat-rate discounts apply for hiring the following workers (from the 2nd to the 5th employee).
Social secretariat: how does it work to set it up and what formalities does it handle?
Although an employer can theoretically manage their payroll themselves, using a payroll service simplifies administrative management and ensures legal compliance:
Implementation: The employer signs a mandate agreement. The payroll service provider creates the employer account with the National Social Security Office (ONSS), submits the declaration of commencement of service ( Dimona ) and configures the salary scale.
The tasks undertaken:
Monthly calculation of gross/net salaries, preparation of payslips and sending of tax forms (281.10).
The preparation and transmission of quarterly declarations to the NSSO (DmfA) as well as the calculation of withholding tax.
Administrative monitoring of staff arrivals/departures and application of sector-specific provisions.
Student@work, flexi-jobs, extras: what are the flexible hiring formulas?
Several statuses allow you to adjust your staffing levels according to the workload:
Student@work (Student contract): Students can work under the reduced solidarity contribution scheme (2.71% payable by the student and 5.43% payable by the employer), within the limit of the legal annual quota of hours.
Flexi-jobs: Available under certain conditions to employees already working at least four-fifths time with another employer and to retirees. The flexi-job system extends to almost all private and public sectors. The flexi-wage is tax-free for the worker and subject to a special employer contribution of 28%.
Occasional work (Extras): A regulated system allowing short-term hiring (particularly in the hospitality and agriculture sectors) based on reduced contribution packages.
