If you employ staff in Belgium, annual leave will be one of the first parts of the payroll setup that catches you off guard. Belgium does not run leave on the calendar year, leave is earned in one year and taken the next, and the holiday-pay system pays an extra premium worth roughly an extra month’s salary. White-collar and blue-collar workers also follow different payment mechanisms, which is unusual in modern European labour law.

This guide explains how annual leave works in Belgium under the Annual Leave Act of 1971 (Wet op de Jaarlijkse Arbeidsvakantie / Loi sur les vacances annuelles): the four-week statutory entitlement, the qualifying-year-versus-holiday-year split, double holiday pay, and the obligations every employer needs to meet. Every fact below comes from the Annual Leave Act itself or from Belgium’s federal employment service (SPF Emploi).

Key Takeaways

The statutory entitlement is four weeks of paid annual leave per year — 20 working days on a five-day week or 24 working days on a six-day week.
Leave is earned in the qualifying year (the previous calendar year) and taken in the holiday year that runs 1 May to 30 April.
Employees receive a holiday premium (vacantieregeld / pécule de vacances) of approximately 15.38% of annual remuneration on top of normal holiday pay.
For white-collar workers, the employer pays the holiday premium directly; for blue-collar workers, it is paid through the annual leave fund (vakantiefonds / fonds de vacances).
New employees with no qualifying year receive pro-rated leave in their first year, paid by the employer at a reduced rate.

The Statutory Entitlement Under the Annual Leave Act

The Annual Leave Act of 28 June 1971 and the implementing Royal Decree of 30 March 1971 set Belgium’s statutory floor at four weeks of paid annual leave per year. The Act expresses this in working days, and the count depends on how many days a week the employee normally works:

Five-day week: 20 working days per year.
Six-day week: 24 working days per year.

Both figures equal four full weeks. Foreign employers used to a single headline number sometimes assume “20 days” without realising it is built from a weekly multiplier — meaning a part-time employee working three days a week is entitled to 12 working days, not 20.

Most Belgian employers stop at the statutory four weeks for the first slice of leave, but it is common to see additional days layered on top through sectoral collective agreements (CCT/CAO) or seniority schemes. Anything above the four-week floor sits outside the Annual Leave Act and is contractual leave.

The Qualifying Year and the Holiday Year

This is the part of Belgian leave law that surprises every new entrant. Annual leave is not earned and taken in the same year. Belgium operates a two-year cycle:

The qualifying year (vakantiedienstjaar / exercice de vacances) is the previous calendar year, January to December, in which the work that generates the entitlement is performed.
The holiday year (vakantiejaar / année de vacances) is the following 1 May to 30 April window, during which that earned leave is actually taken.

So leave earned across calendar 2025 becomes available to take between 1 May 2026 and 30 April 2027. Holiday pay is calculated against the qualifying year’s earnings, which is why a recent pay rise does not necessarily increase this year’s holiday premium.

If you are configuring Belgian payroll on software designed around a January-to-December leave year, you will need either a custom holiday-year configuration or an explicit mapping between the qualifying year (where accrual happens) and the holiday year (where consumption happens).

Eligibility: Who Accrues, and How New Employees Are Treated

All employees with a Belgian employment contract accrue annual leave under the Act — full-time, part-time, fixed-term, and indefinite alike. Eligibility is not gated by seniority or contract type.

The qualifying-year mechanic does, however, create one structural gap: a brand-new employee with no Belgian work in the previous calendar year has no qualifying year, and so no fully funded entitlement for the current holiday year. Belgian law fills that gap with a pro-rata mechanism — sometimes called “economic leave” or, in more recent practice, the new-employee top-up scheme — under which the employer grants pro-rated leave in the first year, paid at a reduced rate rather than at full holiday-pay rates.

In effect:

Year 1 (no qualifying year worked in Belgium): pro-rated days are available, paid by the employer at the reduced rate set by the Act.
Year 2 onward: the standard qualifying-year-to-holiday-year cycle applies, paid at full holiday-pay rates.

This is a frequent source of confusion when employees move from another EU country mid-career. Communicate early what they will earn in their first holiday year so they are not surprised by the lower payout.

White-Collar vs Blue-Collar: Two Payment Mechanisms

Belgium is one of the few EU countries that still runs distinct payroll mechanics for white-collar (employés / bedienden) and blue-collar (ouvriers / arbeiders) workers when it comes to holiday pay.

White-collar workers: the employer pays both the normal holiday remuneration and the holiday premium directly through payroll, typically in May or June at the start of the holiday year.
Blue-collar workers: holiday pay is paid through the annual leave fund (vakantiefonds / fonds de vacances), the sectoral fund that collects employer contributions during the qualifying year and pays the worker directly during the holiday year.

For employers, the practical implication is that blue-collar holiday pay is not paid through your normal payroll run. You contribute to the fund during the qualifying year; the fund then pays the worker. White-collar holiday pay, by contrast, runs through your books like any other salary line.

If your workforce is mixed — common in hospitality, construction, and manufacturing — your payroll configuration needs to reflect the difference, and your employees need to understand why two colleagues sitting next to each other receive their holiday pay from different sources.

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Double Holiday Pay: The 15.38% Premium

The headline number every employer needs to know in Belgium is 15.38%. On top of the employee’s normal holiday remuneration (their salary while on leave), the Act requires payment of a holiday premium — also known as double holiday pay (dubbel vakantiegeld / double pécule de vacances) — equivalent to approximately 15.38% of annual remuneration.

Mechanically:

The employee receives their normal salary during the period they are on leave (this is the “single” holiday pay).
They additionally receive a holiday premium of roughly 15.38% of qualifying-year remuneration as a separate, lump-sum payout — the “double” element.

Combined, the structure functions a bit like a thirteenth-month payment dedicated to holidays. The premium is paid by the employer for white-collar workers and through the annual leave fund for blue-collar workers. Timing is typically May or June, although the exact date depends on the employer or the relevant fund.

The premium is subject to income tax and social security contributions, so the gross-to-net spread is meaningful. Communicating both the gross premium and the expected net figure to employees ahead of payment avoids predictable May–June support tickets.

Employer Obligations Under the Annual Leave Act

Belgian leave law places several non-negotiable duties on the employer. Treat these as a checklist when setting up a Belgian entity.

1. Grant Four Weeks of Paid Leave

You must allow every employee to take 20 days (five-day week) or 24 days (six-day week) of paid annual leave per year, derived from the previous qualifying year.

2. Pay Normal Remuneration Plus the Holiday Premium

Holiday pay is the employee’s normal remuneration during leave plus a holiday premium of approximately 15.38% of annual remuneration. The premium cannot be waived or netted off against base salary.

3. Use the Correct Payment Mechanism

For white-collar workers, pay both elements directly through payroll. For blue-collar workers, contribute to the annual leave fund during the qualifying year so that the fund can pay the worker directly during the holiday year.

4. Allow Leave to Be Taken Within the Holiday Year

Employees must be allowed to take their full entitlement during the 1 May to 30 April holiday year. Carry-over is restricted (see the FAQ below).

5. Pay Out Untaken Leave on Termination

If the employee leaves with accrued but untaken leave, the untaken portion must be paid out on termination. This is a statutory right under the Act.

Common Pitfalls for International Employers

If your team has only ever run payroll in the UK, US, or Australia, expect Belgium to bend a few familiar rules. Watch for these.

Pitfall 1: Confusing the Qualifying Year and the Holiday Year

The single most common error is treating Belgian leave as a same-year accrual-and-take system. Leave entitlement is earned in one calendar year and taken in the next holiday year (1 May to 30 April). Configure your HRIS to reflect the offset, or your entitlement balances and holiday-pay calculations will both be wrong.

Pitfall 2: Treating White-Collar and Blue-Collar Workers Identically

The holiday-pay payment mechanism is different for the two groups. White-collar holiday pay flows through your payroll; blue-collar holiday pay flows through the annual leave fund. Misclassifying a worker, or running both groups through the same payroll line, will produce either underpayment or duplicate payment.

Pitfall 3: Forgetting the Holiday Premium

The 15.38% premium is mandatory, not a discretionary bonus. Some foreign employers pay only normal holiday remuneration (single pay) and discover the premium liability at year-end audit. The premium is a statutory entitlement under the Annual Leave Act.

Pitfall 4: Misunderstanding First-Year Entitlement

A new hire with no Belgian qualifying year is not entitled to a fully funded four-week holiday in their first year. They receive pro-rated leave at a reduced rate, paid by the employer. Communicate this in the offer letter to avoid first-summer disputes.

Pitfall 5: Assuming Leave Can Be Banked Indefinitely

Belgian annual leave is, in principle, expected to be taken within the holiday year (1 May to 30 April). Carry-over is allowed only in specific circumstances such as illness preventing the employee from taking their leave. Unused leave that is not lawfully carried over may need to be paid out rather than banked.

For a wider European comparison, see our guides to annual leave entitlement in Germany and annual leave entitlement in France, and our overview of annual leave laws across Germany, France, and the Netherlands.

Frequently Asked Questions

How many days of annual leave per year in Belgium?

The statutory entitlement is four weeks — 20 working days on a five-day week or 24 working days on a six-day week. Many sectoral collective agreements add extra days on top of this floor.

When is the holiday premium paid?

The holiday premium (vacantieregeld / pécule de vacances) is typically paid in May or June, at the start of the holiday year, although the exact timing depends on the employer or, for blue-collar workers, the annual leave fund.

Can unused annual leave be carried over?

Unused annual leave can be carried over into the next holiday year only in specific circumstances, such as illness preventing the employee from taking their leave. Otherwise, it must be taken within the holiday year.

Is the holiday premium taxed?

Yes. The holiday premium is subject to income tax and social security contributions, like other employment income.

Why do white-collar and blue-collar workers receive holiday pay differently?

It is a long-standing structural feature of Belgian labour law. White-collar workers are paid the holiday premium directly by the employer through payroll. Blue-collar workers are paid through the annual leave fund (vakantiefonds / fonds de vacances), a sectoral fund financed by employer contributions during the qualifying year.

What happens if I hire someone who has not worked in Belgium before?

A new employee with no qualifying year receives pro-rated leave in their first year, paid by the employer at a reduced rate. From the second year onward, the standard qualifying-year-to-holiday-year cycle applies at full rates.

Practical Compliance Checklist

If you operate in Belgium, your leave management setup needs to handle the following at minimum:

Configure a holiday year that runs 1 May to 30 April, separate from the qualifying calendar year.
Calculate entitlement on a four-week basis and convert correctly to each employee’s actual schedule (five-day week → 20 days; six-day week → 24 days).
Compute the 15.38% holiday premium against qualifying-year remuneration and pay it in May/June.
Route holiday pay through payroll for white-collar workers and through the annual leave fund for blue-collar workers.
Apply the first-year pro-rata rule for employees without a Belgian qualifying year, paid at the reduced rate.
Pay out untaken leave automatically on termination.

How Leave Balance Helps Belgian Employers Stay Compliant

Tracking a four-week entitlement on a 1 May holiday year, mapping it back to a separate qualifying year, and remembering to layer a 15.38% premium on top is exactly the kind of compliance work that breaks generic spreadsheets — especially for cross-border teams running Belgium alongside the UK, France, the Netherlands, or Germany.

Leave Balance is built for this:

Country-specific rules for Belgium, including the qualifying-year vs holiday-year split and the four-week base.
Custom holiday years so a 1 May to 30 April cycle works alongside a UK April-to-April or French June-to-May year.
Automatic carry-over and termination payouts consistent with the Annual Leave Act.
Multi-country support for teams that span Belgium and the rest of Europe — all on a single dashboard.

At $10 per month for unlimited employees and unlimited policies, Leave Balance gives you the country-specific rule engine you need without the cost of an enterprise HRIS. Start your 14-day free trial — no credit card required.