Setting up and running your business in Belgium

Social legislation is complex in Belgium in terms of hiring staff, managing staff, managing your payroll and firing staff. This is particularly so for those of us who did not have the good fortune to grow up in Belgium, and who find the complexity of the system somewhat bewildering. To respond to this complexity, there are many service providers in payroll management and Human Resources as well as an extensive collection of government resources in French and Dutch, much of which also exists in summary form in English.

One of the first things you need to do as a new business owner, regardless of whether you employ staff or not, is to affiliate to a social insurance fund. Both the company and you yourself need to affiliate.  The business will pay an annual lump sum contribution to the fund and you will pay substantial amounts per trimester according to your income. It is possible to pay a notional amount when you first start up but if you do this you can end up owing thousands of euros when the state works out three years later what you should have paid. If you pay more in advance it works out cheaper in the long run.

If you employ staff, you will subject to the full force of Belgian social legislation. It is both voluminous and incredibly detailed. This chapter covers your legal requirements in forensic detail. It will be an invaluable reference and help ensure that you have a good idea of your responsibilities.