Social security payments and possible exemption

Belgian income tax is very high and all staff and employers are liable. However, if the candidate is contracted to work in Belgium for fewer than six months they may apply for an exemption – such an application must be accompanied by proof that the candidate is covered by a private health insurance policy.

However, if a contract is initially for fewer than 6 months, but is then extended beyond six months, the company becomes liable for social security payments from day one.

Social Security Treaty Countries

Workers may also apply for an exemption if they are from a country which has a social security treaty with Belgium. Nationals of these countries must apply for a certificate of coverage from their government. The following countries have social security treaties with Belgium:

  • Algeria

  • Australia

  • Bosnia-Herzegovina

  • Canada

  • Chile

  • Croatia

  • India

  • Israel

  • Japan

  • Kosovo

  • Macedonia

  • Montenegro

  • Morocco

  • Quebec

  • San Marino

  • Serbia

  • South Korea

  • Tunisia

  • Turkey

  • Uruguay

  • The Philippines

  • The USA

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