Work permits – Wages and allowances

• Benefits in kind are included as salary. These benefits in kind can be found on the payslips and on tax statement 281.10.
  
  A benefit in kind is a benefit granted by an employer or company to an employee or a managerial staff member: a company car, a residence that the employee can use, a loan at an advantageous rate, etc.
  
  Benefits in kind are considered to be occupational income. An employee or managerial staff member who receives such a benefit is therefore required to pay tax on the amount that corresponds to the value of the benefit in kind.
  
• The Cost of Living Allowance (COLA) is not considered to be part of the wages. A temporary employee can receive a COLA. This is a tax-free reimbursement of additional living expenses that the temporary employment in Belgium entails.

Categories with a specific wage criterion (the highly skilled, managerial staff, professional athletes, artists and holders of a European Blue Card categories) have their own minimum wages.

For all other categories, the minimum wage is set by the relevant joint committee. You’ll find the minimum wage for each joint committee ((opens in new window)) on the website of the FPS Employment, Labour and Social Dialogue.

In the absence of a minimum wage that is set by a joint committee, the wage may never be lower than the ‘guaranteed average minimum monthly income’ (GAMMI). You’ll find the current GAMMI (in Dutch) (PDF file opens in new window) on the website of the National Labour Council (CNT-NAR).
This was updated on 1 March 2020:

• at least 1,625.72 euro gross per month
• if 21 ½ years + 6 months of service: 1,668.86 euro gross
• if 22 years + 12 months of service: 1,688.03 euro gross.