🧮 🇧🇪 Gross to Net Payroll — Belgium (PYBE)

Module: PYBE | Molga: 18 | Currency: EUR | Group: Europe

Includes: ONSS/RSZ | Précompte professionnel (PP) | Double vacation pay | 13th month | 3 case studies

🧭 The Gross-to-Net Pipeline

Bruto (/101) → ONSS/RSZ EE → Précompte Professionnel → Net (/560)

Belgium: highest combined employer + employee tax burden in OECD. Mandatory double holiday pay (pécule de vacances double). Sector CCT agreements govern many terms.

📌 Belgium Payroll Anchors

ONSS/RSZ (social security): 13.07% EE + ~25% ER

Précompte professionnel (PP): progressive 25%–50% income tax withholding

Double vacation pay (Pécule double): ~92% of 1 month gross in May/June

13th month: end-of-year premium (sector-dependent)

Bonus: CLA 90 (non-recurring results bonus): tax-advantaged up to EUR 4,020/year (2024)

👥 Case Studies

ㅤ	Case A: Engineer	Case B: Part-time	Case C: Manager
Monthly Gross	EUR 3,500	EUR 1,800	EUR 9,000
ONSS EE (13.07%)	EUR 458	EUR 235	EUR 1,176
PP (approx.)	EUR 680	EUR 245	EUR 2,800
Net Pay (approx.)	EUR 2,362	EUR 1,320	EUR 5,024

🏗️ Step 1 — Salary Structure (EUR)

Component	WT	Monthly	Notes
Loon/Salaire	BE01	3,500	All subject to ONSS + PP
13e maand provision	BE20	292	1/12 monthly provision
GROSS /101	ㅤ	3,500	ㅤ

🔢 Net Pay (Case A)

ㅤ	EUR 3,500
ONSS EE	−458
PP	−680
Net /560	~2,362

🏷️ Key Wage Types

WT	Description	Payslip?
BE01	Bruto	✅
/3O1	ONSS EE	✅
/3T1	Précompte PP	✅
/560	Net	✅