Rule monitor
LawSocial Security wage base for 2027 set at $192,300 (6.2% each for employee and employer)1 Jan 2027LawTax-free amount of salary rises to RSD 37,369 a month (Official Gazette 80/2026)1 Jan 2027LawNon-taxable minimum rises to €570 a month1 Jan 2027CabinetMinimum monthly wage rises to €1,245 (Government resolution No 509)1 Jan 2027LawThe 5-point SGK discount for manufacturing employers ends on 31 December 2026 unless the President extends it (Law 5510, provisional Art. 108)1 Jan 2027DueIRS 2027 inflation adjustments (brackets, standard deduction)Nov 2026LawNew withholding tax key formula: tax-free amount €11,550 and new child reductions1 Nov 2026DueAutumn Budget — income tax thresholds already frozen to April 203128 Oct 2026Cabinet2027 contribution ceilings: pension €8,850, health €6,375 a month7 Oct 2026BillBudget 2027 — standard rate band +€2,500, personal credits €2,1256 Oct 2026LawContribution ceilings raised: CCSS €10,000, CAR €6,276, CMRC band A €4,067 a month1 Oct 2026Law2027 minimum wage set at 4,950 zł a month (Council of Ministers regulation)15 Sept 2026LawMaximum insurable income rises to €2,300 a month (from €2,111.64)1 Aug 2026LawMinimum wage RON 4,325; tax-free amount on the minimum wage cut to RON 200 for gross pay up to RON 4,6001 Jul 2026LawNew split of the 28% contributions: pension 19.9%, unemployment 0.1% (Official Gazette 148/2026)1 Jul 2026LawIndex tranche +2.5%: social minimum wage €2,771.33, contribution ceiling €13,856.631 Jun 2026LawMinimum wage (SMIC) raised to €12.31 an hour1 Jun 2026Law2026 contribution order published: ceiling €5,101.20 a month, MEI levy 0.90%31 Mar 2026LawCompulsory health contribution rises to €39.36 a month (Official Gazette 16/2026)1 Mar 2026LawNew 2026 IRS withholding tables for the mainland, Azores and Madeira1 Jan 2026LawIRPEF second bracket (€28,000–50,000) cut from 35% to 33%1 Jan 2026LawIGR reform: the SMaC card deduction becomes a tax credit (Law 141/2025)1 Jan 2026LawPension contribution up to 8.5% (employee and employer); CO2 tax credit €216 a year1 Jan 2026Law2026 average wage 48,967 Kč: 23% tax above 146,901 Kč a month, social insurance ceiling 2,350,416 Kč a year1 Jan 2026LawFour income tax bands from 2026 — 19, 25, 30 and 35%; employee health insurance 5%1 Jan 2026LawFamily allowance in 2026: 133,340 Ft a month per dependant with one child, twice the early-2025 amount1 Jan 2026Law2026 withholding tax tariffs for all 26 cantons; BVG thresholds unchanged (entry CHF 22,680, coordination deduction CHF 26,460)1 Jan 2026LawNew 0.2% employee contribution to the family fund for the parental allowance; employee AHV/IV/FAK now 4.90%1 Jan 2026LawBracket reform: middle tax (7.5%), top tax (7.5%) and top-top tax (5%) replace the 15% top tax; employment deduction 12.75%, at most DKK 63,3001 Jan 2026LawLarger job tax credit; state income tax threshold raised to SEK 643,0001 Jan 2026LawSocial security contribution cut to 7.6%; personal allowance NOK 114,540; bracket tax steps 4 and 5 at 16.8% and 17.8%1 Jan 2026LawNew income tax scale with a 37.5% top rate; earned income credit up to €3,430; employee pension contribution 7.30%1 Jan 2026LawNew income tax scale: 20%, 26%, 34% and 39% bands, lower rates for children and people up to 30 (Law 5246/2025)1 Jan 2026LawTax-free band €22,000, new bands and article 14B deductions for children, housing and green spending (Law 244(I)/2025)1 Jan 2026LawWithholding brackets raised to ISK 498,122 and 1,398,450 a month; personal allowance ISK 72,492 a month1 Jan 2026LawHighest monthly contribution base €11,958; average wage for contribution bases €1,993 (NN 150/2025)1 Jan 2026LawMinimum wage ALL 50,000; maximum wage for social insurance contributions ALL 186,4161 Jan 2026LawBasic exemption of €700 a month for everyone, whatever the income; income tax stays at 22%1 Jan 2026LawMinimum wage rises to UAH 8,647 and the tax social benefit to UAH 1,664 (State Budget Law No 4695-IX)1 Jan 2026LawEmployer pension contribution rises to 12% and the SGK earnings ceiling to 9 times the minimum wage; the general Treasury discount falls to 2 points (Law 7566)1 Jan 2026CabinetMinimum wage rises to MDL 6,300 a month (Government Decision 771/2025); personal exemption unchanged at MDL 29,700 a year1 Jan 2026LawFederation of BiH: employer contributions cut from 10.5% to 5% of gross pay (Official Gazette 33/25)1 Jul 2025LawEmployer pension contribution cut to 0%; the employee pays 10% (Official Gazette 94/2024)1 Oct 2024LawNew wage tax bands: 0% up to €250, 8% up to €450, 10% above (Law 08/L-142)23 Aug 2024
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Salary CodexPay & tax intelligence

Methodology · Belgium

How we calculate Belgian net pay

The calculator follows the payroll of a full-time white-collar employee in the private sector, month by month, because the work bonus changes five times in 2026 and withholding tax changes in November. Sources: the key formula, the Annex III rules and the Finance Ministry's simulator, and the social security office's administrative instructions — see data sources.

Social security and the work bonus

13.07% employee social security is withheld from gross pay. Lower wages get the work bonus: part A (up to €127.54 a month) and part B (up to €171.99), each phased out linearly; above €3,403.62 gross it is gone. Limits and amounts depend on the month (January–February, March, April–June, July–August and from September 2026).

Withholding tax

Taxable monthly pay (gross minus social security) × 12, minus 30% flat-rate work expenses (at most €6,070), then the basic scale from 26.75% to 53.50% (including 7% local tax), minus the tax on the tax-free amount — €11,170 until October, €11,550 from November 2026 — and minus reductions for children and other dependants. If the partner has no income, 30% of income (at most €13,790, €11,780 from November) is attributed to them (marital quotient). The annual amount divided by 12, minus the fiscal work bonus (33.14% of part A and 52.54% of part B), is the month's withholding tax.

Special social security contribution

Per quarter, by quarterly pay and household (single, or married with or without the partner's income), from 0 up to €182.82 a quarter, withheld monthly as an advance. Double holiday pay does not count; the year-end bonus does.

Holiday pay and year-end bonus

Double holiday pay is 92% of monthly pay (in May); 13.07% is withheld on 85% of it. The year-end bonus (one month's pay in December) carries normal social security. Both are exceptional payments: withholding tax is a single rate set by annual normal pay (we use annual taxable pay after social security), with an exemption and a reduction for dependent children.

Employer cost

We show the private-sector basic contribution with wage moderation (category 1): 25.00% of gross pay, before the structural reduction. Special contributions, the business closure fund and fringe benefits are not included.

Tests

TestScopeResult
Finance Ministry withholding simulatorExamples for 2025, January 2026 and November 2026 (single with a child, marital quotient)Identical
Social security work-bonus instructionsLimits and amounts for every period of 2025–2026Taken over and tested month by month
Annex III of the income tax decreeExceptional-payment rates, dependent childrenTaken over and tested

Not yet included

  • Blue-collar workers (108%), part-time work, company directors and the public sector.
  • Meal vouchers, company cars, group insurance and other fringe benefits.
  • Personal income tax itself: the actual local tax, deductions and tax credits.

Estimates only. Not tax, legal or financial advice.

Salary Codex