How is Annual Leave structured in Belgium?



Modified on: Wed, 4 Feb, 2026 at 2:24 PM

Annual leave in Belgium involves specific rules and benefits, including both single and double vacation allowances. Here’s an overview of how vacation days are earned, how vacation allowance is paid, and what happens when employees change employers.


Legal vs Extra-Legal Leave

Legal Leave (Statutory)

  • Employees earn legal vacation based on work completed in the previous calendar year (the “reference year”).

  • With a standard 5-day work week, this equals up to 20 legal days per year.

  • You must use legal days between January 1 and December 31 of the holiday year.

  • Belgian law does not allow carryover of unused legal days to the next year.

If you do not take your legal days within the year, you generally lose them.


Extra-Legal Leave (Company Benefit)

Many companies offer additional days on top of the legal 20 (for example, 25 or 30 days total).

These extra days:

  • Are governed by your employment contract or company policy

  • May allow limited carryover into the following year (typically until Q1)


What Is the Difference Between Single and Double Vacation Allowance?

Belgium offers two types of vacation allowances for employees:

Single Vacation Allowance

  • This is the regular salary employees receive while on vacation.
  • The single vacation allowance covers standard vacation days and is the same as the employee’s regular pay.


Payment of Vacation Allowance:

  • This is an additional payment, equal to 92% of the employee’s monthly gross salary.
  • The amount is prorated based on months worked in the previous year if the employee only worked part of that year.
  • This additional allowance gives employees a financial boost for vacation expenses.

Find out more about double pécule de vacances works in Belgium here: What is Double Pécule de Vacances in Belgium? : Horizons Help Center 


How Is Vacation Earned, and When Is It Paid?

Earning Vacation Days and Allowances:

  • Employees accrue vacation days based on the number of days worked in the previous calendar year, known as the “reference year.”
  • Employees working a standard 5-day week can earn up to 20 legal vacation days per year.

Payment of Vacation Allowance:

  • Vacation allowance is based on both monthly and variable pay (such as bonuses and commissions) over the past 12 months.
  • Single and double allowances for variable pay are paid together. If employment was partial, the single vacation allowance is prorated.
  • Only single vacation allowance is subject to social security contributions.

Timing of Vacation Payments:

  • Double vacation allowance is typically paid once a year, often in the spring.
  • Single vacation allowance is paid at the time the employee takes their vacation days.


What Happens if an Employee Changes Employers?

When employees move to a new employer, their vacation rights transfer smoothly:

  • Vacation Certificate: The departing employer provides a vacation certificate documenting the employee’s accrued vacation days and allowances. Check What is a Vacation Certifictae in Belgium?
  • No Repayment Required by New Employer: Since the previous employer pays out any accrued vacation allowance upon departure, the new employer does not have to pay this again. Instead, the new employer adjusts the employee’s vacation allowance by any amount already paid by the former employer.

This approach ensures that employees keep their earned vacation rights when transitioning to a new role.


Adjustment to Single Vacation Allowance

  • Deduction Process: Authorities now deduct 90% of the single vacation allowance for each vacation day taken. This leaves employees with 10% of their gross daily pay for each vacation day.
  • Final Settlement: At the end of the year, a final settlement adjusts any over- or under-deductions to ensure accurate withholdings, varying by the month’s total working days.

This adjustment aims to streamline vacation payments and ensure compliance with updated withholding standards.



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