General:
From 1 January 2015, the applicable annual remuneration thresholds for various employment law purposes are:
- €33,203 (legal base amount: €16,100; 2014 amount: €32,886) - non-competition and training clauses
- €66,406 (legal base amount: €32,200; 2014 amount: €65,771) - non-competition, arbitration clauses, type B work permit for managerial staff
These amounts also apply to existing employment contract clauses. If salary conditions are not complied with, the clause will be null and void, i.e. non-enforceable by the employer.
Amounts of annual salary for immigration purposes - highly skilled and managerial positions:
From 1 January 2015, companies submitting new and renewal type B work permit applications must confirm that non-EEA and Croatian national workers will be paid at least the equivalent of the following annual salary:
- Highly skilled foreign workers must earn a minimum annual gross salary of €39,802.
- Managerial and executive-level positions must earn a minimum annual gross salary of €66,406
To apply for a blue card, employees have to earn a minimum annual gross salary of €51,466.
Definition of annual salary:
The definition of annual salary used by the regional authorities depends on the international mobility scenario. For instance, it differs depending on whether the employee has a local contract (signed between the employee and an employer established in Belgium) or an assignment contract (seconded by a foreign entity as employer to an entity established in Belgium). The following definitions of 'annual salary' apply in these two scenarios:
- For a local contract with an entity established in Belgium for an employee working in Belgium: annual gross salary, social security and taxes included
- For an assignment/secondment: annual gross salary subject to taxes (i.e. taxable annual gross salary)
If the thresholds are not complied with, the work permit may be withdrawn by the authorities or the employer will have to rectify the salary situation. In practice, renewal of a work permit will be refused if the salary thresholds have not been complied with for the prior period.
