The Flemish, Brussels, and Walloon Regions have communicated the new minimum salary requirements for individuals working in the respective region, applicable as from 1 January 2023. In order to obtain the appropriate permit allowing employment of non-European Economic Area (EEA) nationals in Belgium, minimum salary requirements must be met. (For our coverage of last year’s setting of minimum salary criteria, see GMS Flash Alert 2021-261, 19 October 2021.)
WHY THIS MATTERS
Acquiring a permit that allows the employment of non-EEA nationals in Belgium entails meeting the respective minimum salary requirements.
Employers need to monitor whether salary requirements are met and need to budget for increases in order to help ensure the continued legal employment in Belgium of their workforce.
Non-compliance with these minimum salary requirements may lead to a finding by the authorities of illegal employment by the employer and consequently can lead to the imposition of administrative and/or penal sanctions on the employer1:
- Employing a non-EEA national without a legal right to work in Belgium can result in a penalty between €400.00 and €8,000.00 per infraction.
- Employing a non-EEA national without a legal right to work nor a legal right to reside in Belgium can result in a penalty between €2,400.00 and €48,000.00 per infraction. In addition to the fines, in theory, a sentence of imprisonment of six months to three years may be imposed.
New Minimum Salary ThresholdsNew Minimum Salary Thresholds
The Flemish, Brussels, and Walloon authorities have communicated the increased amounts for 2023.
Amounts for 2023 |
Brussels Region2 |
Walloon Region3 |
Flemish Region4 |
Highly-skilled employees |
€47,174 |
€47,175** |
€45,984* |
Management personnel |
€78,704 |
€78,704** |
€73,574 |
Intra-Corporate Transferee (specialist) |
€48,798 |
€48,799** |
€45,984 |
Intra-Corporate Transferee (trainee) |
€30,499 |
€30,499** |
€45,984 |
Intra-Corporate Transferee (Management) |
€60,998 |
€60,998** |
€73,574 |
EU Blue Card |
€60,998 |
€60,998 |
€55,181 |
Trainee |
Min. salary (sector) |
Min. salary (sector) |
Sufficient means of existence |
Medium-skilled employees in bottleneck professions |
N/A |
N/A |
Min. salary (sector) |
* For employees with a local Belgian contract working in the Flemish Region and under 30 years of age, the amount is €36,787.20. The higher amount needs to be met as soon as the employee turns 30.
** Will be confirmed by Decree.
KPMG NOTE
Prior to employing non-EEA nationals in Belgium, companies must obtain a Belgian work permit, or a Single Permit for these employees. The conditions to obtain such a permit are very strict. Except for specific categories of employees above, a labour market investigation is required. Such investigations can be time consuming and can lead to a refusal to grant the permit by Belgium’s immigration authorities.
FOOTNOTES
1 Article 175 of the Belgian Social Penal Code, “Sociaal Strafwetboek/ Code pénal social”: https://www.ejustice.just.fgov.be/cgi_loi/change_lg.pl?language=nl&la=N&cn=2010060607&table_name=wet .
Federal Public Service Employment, Labour and Social Dialogue, Belgian Immigration Office, “Poursuites pénales” at: https://emploi.belgique.be/fr/propos-du-spf/infractions/cheminement-dun-proces-verbal/poursuites-penales .
2 Minimum salary thresholds for the Brussels Region: dedicated Single Permit page of the official website of the Brussels government.
3 Minimum salary thresholds for the Walloon Region: dedicated Single Permit page of the official website of the Flemish government.
4 Minimum salary thresholds for the Flemish Region: dedicated Single Permit page of the official website of the Flemish government.
* Please note that KPMG LLP (U.S.) does not offer immigration services or labour law services. However, KPMG Law LLP in Canada can assist clients with U.S. immigration matters.
The information contained in this newsletter was submitted by the KPMG International member firm in Belgium.
CONTACTS
Connect with us
- Find office locations kpmg.findOfficeLocations
- kpmg.emailUs
- Social media @ KPMG kpmg.socialMedia
Stay up to date with what matters to you
Gain access to personalized content based on your interests by signing up today
GMS Flash Alert is a Global Mobility Services publication of the KPMG LLP Washington National Tax practice. The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.
© 2024 KPMG Central Services, a Belgian general partnership ("VOF/SNC") and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.
For more detail about the structure of the KPMG global organization please visit https://kpmg.com/governance.