In Belgium, employees are entitled to four weeks (20 days for a five-day worker) of paid annual leave per year under the Annual Leave Act (Wet op de Jaarlijkse Arbeidsvakantie / Loi sur les vacances annuelles). Belgium has a unique double holiday pay system: employees receive their normal salary plus an additional holiday premium paid by the employer or the RVA/ONEM.

Statutory entitlement

4 weeks (20 working days for a five-day worker) of paid annual leave per year. Holiday pay: normal remuneration plus a holiday premium (vacantieregeld / pécule de vacances) of approximately 15.38% of annual remuneration.

Eligibility

All employees are entitled to annual leave. The entitlement is based on the previous calendar year's work (the 'holiday year' system). New employees receive pro-rated leave in their first year.

Employer obligations

  • Grant four weeks of paid annual leave per year.
  • Pay the employee's normal remuneration plus the holiday premium.
  • For white-collar workers, the employer pays the holiday premium directly.
  • For blue-collar workers, the holiday premium is paid through the annual leave fund (vakantiefonds / fonds de vacances).
  • Allow the employee to take annual leave during the holiday year (May 1 to April 30 of the following year).

Employee rights

  • Right to four weeks of paid annual leave.
  • Right to holiday premium (approximately 15.38% of annual remuneration).
  • Right to take annual leave during the holiday year.
  • Right to paid leave payout on termination if leave has not been taken.

Common pitfalls

  • Confusing the holiday year system — in Belgium, leave entitlement is earned in one calendar year and taken in the following holiday year (May to April).
  • Not distinguishing between white-collar and blue-collar workers — the holiday premium payment mechanism differs.
  • Not paying the holiday premium — this is a mandatory entitlement in addition to normal holiday pay.

The holiday year system

Belgium operates a 'holiday year' system: leave is earned during a calendar year (January to December) and taken during the following holiday year (May 1 to April 30). For example, leave earned in 2025 is taken between May 2026 and April 2027.

Holiday premium (vacantieregeld)

In addition to normal holiday pay, employees receive a holiday premium of approximately 15.38% of their annual remuneration. This is paid by the employer for white-collar workers and through the annual leave fund for blue-collar workers.

New employee leave

New employees receive pro-rated leave in their first year based on the months worked. This is called 'economic leave' and is paid by the employer at a reduced rate.

Frequently asked questions

When is the holiday premium paid?

The holiday premium is typically paid in May or June, at the start of the holiday year, though the exact timing depends on the employer.

Can unused annual leave be carried over?

Unused annual leave can be carried over into the next holiday year only in specific circumstances (e.g. illness). Otherwise, leave 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.

Sources

This page is provided for general guidance and does not constitute legal advice. Always check the cited primary source for current law before making employment decisions.