Payroll for a nanny in Belgium: how does it work? 2026

The four steps to becoming an employer

Registration runs in four steps, usually within a week through a payroll secretariat:

1. Affiliate with a payroll secretariat (Liantis, SD Worx, Acerta, Group S, …). The secretariat handles administration and assigns you an employer number.
2. Register with the NSSO as employer. The secretariat does this for you via the Dimona application.
3. Affiliate with a workplace-accident insurer (Vivium, AG Insurance, Ethias, …). Legally mandatory for every employee.
4. Draw up an employment contract — for a nanny, usually a white-collar contract with a clear task description, hours, salary, and probation.

The secretariat coordinates these steps. At Nanny's, we help families pick the right secretariat and provide contract templates so the first working day runs smoothly.

How does monthly wage calculation work?

Wage calculation follows the same monthly pattern, starting from gross:

1. Gross salary = hourly rate × hours worked in the month.
2. − NSSO employee (13.07%) withheld from gross.
3. − Social employment bonus (if applicable): reduces the NSSO contribution for salaries below thresholds.
4. = Taxable gross.
5. − Withholding tax per Annex III: an annualised calculation with progressive scales, expense allowance, tax-free amount, and possible reductions for dependent children or a partner without professional income.
6. − Fiscal employment bonus (if applicable): an additional reduction on top of the social bonus.
7. = Net salary that you pay the nanny as employer.

On top, the employer pays NSSO employer contributions of about 25% of gross. Total employer cost is therefore roughly gross × 1.25 + annual commitments (year-end bonus, double holiday pay, insurance).

Our [salary simulator](/loonsimulatie) runs this live for any scenario.

Annual commitments: holiday pay and year-end bonus

On top of monthly salary, two major annual commitments apply for a white-collar PC 318 employee:

Double holiday pay (dubbel vakantiegeld) is a one-off top-up, typically paid in May or June alongside the monthly wage. For white-collar employees it amounts to roughly 92% of one monthly salary, accrued based on the previous calendar year (the *vakantiedienstjaar*).

Important to remember: white-collar employees do not receive separate single holiday pay. The single holiday pay is built into the regular monthly salary, which simply continues during leave. This differs from blue-collar status, where both single and double holiday pay are paid out via a separate body (the RJV).

Year-end bonus (eindejaarspremie), in practice often called the 13th month, is agreed sectorally in the joint committee's CLA. For PC 318 it is usually equal to the December gross salary, paid in December.

Beyond these two, optional employer benefits exist: a mileage allowance, meal vouchers, a group insurance or eco-vouchers. These are not included in our [salary simulator](/loonsimulatie) and must be budgeted separately.

Frequently Asked Questions