How Does Belgian Holiday Pay Work in 2026, Single vs Double Pay, 92% Formula, Who Pays and When

Understanding how Belgian holiday pay works is essential for every employee and payroll officer operating in Belgium, especially during the 2026 payroll season when indexed wage increases have pushed holiday pay amounts higher than in previous years. Belgian law entitles full-time private-sector employees to four weeks of paid annual leave, but the payment itself is split into two distinct components, single holiday pay (continued salary during leave) and double holiday pay (a supplementary bonus). Who actually pays these amounts, and when, depends on whether the worker is classified as white-collar or blue-collar, with the National Office for Annual Holidays (RJV/ONVA) playing a central role for many manual workers and temporary staff.

Single vs Double Holiday Pay, Quick Summary

Belgian holiday pay consists of two separate entitlements that serve different purposes. Every employee and employer operating in Belgium needs to understand the distinction before diving into the Belgium holiday pay calculation details.

Single holiday pay (enkel vakantiegeld) is the continued payment of normal salary during annual leave days. When an employee takes a holiday, the employer keeps paying the regular monthly wage as if the employee were still working. For white-collar employees, this means their payslip looks the same during holiday weeks. For blue-collar workers, single holiday pay is typically included in the holiday cheque distributed by the RJV/ONVA or a sectoral holiday fund.

Double holiday pay (dubbel vakantiegeld / pécule de vacances) is an additional lump-sum payment designed to help cover holiday-related expenses. For white-collar employees, it is calculated as 92% of the gross monthly salary and is usually paid in May or June. For blue-collar workers, both single and double holiday pay are bundled into the holiday cheque, with the RJV/ONVA disbursing these amounts between May 2 and June 30 each year.

Who Is Covered, Worker Categories and Payment Channels

Not every worker in Belgium receives holiday money through the same channel. The payment route depends on the employee’s status, and getting this wrong can cause significant payroll compliance problems.

• White-collar employees (bedienden). The employer pays both single and double holiday pay directly through regular payroll. The single pay is included in monthly wages; the double pay is typically released as a separate line item on the May or June payslip.
• Blue-collar workers (arbeiders). The employer pays social contributions to the RJV/ONVA, which redistributes those contributions among the various holiday funds in Belgium. The holiday fund then pays both single and double holiday pay to the worker in the form of a holiday cheque.
• Temporary agency workers. The interim agency pays contributions to the RJV on behalf of the worker. The RJV then disburses vacation pay directly to the worker, following the same window as blue-collar workers.
• Non-self-employed artists. Holiday pay is paid annually by the RJV/ONVA, similar to the blue-collar process.
• Public-sector employees. Holiday pay rules can vary by level of government and specific statutes, though the principle of single and double pay generally applies.

How Does Belgian Holiday Pay Work, Single Pay Calculation Steps

Single holiday pay in Belgium is straightforward for white-collar employees: the employer simply continues paying the normal gross monthly salary during leave days. There is no separate calculation required because the payslip remains unchanged when the employee is on annual leave.

Pro-rata for part-time employees

Part-time workers receive single holiday pay proportional to their working regime. An employee working 60% of a full-time schedule earns 60% of the full-time leave entitlement and receives 60% of the full-time salary during those leave days.

Accrual principle, the “holiday year” vs the “vacation year”

Belgium operates on a split-year system. The holiday year (or reference year) is the calendar year during which the employee accrues rights, typically the previous year. The vacation year is the current year during which those accrued days are taken. An employee who worked full-time throughout 2025 accrues the right to four weeks of paid leave in 2026. Days of service, periods of illness (up to statutory limits), maternity leave and certain other absences count as equivalent working days for accrual purposes.

Example, full-time white-collar employee

An employee earning a gross monthly salary of €3,500 who worked full-time for the entire reference year is entitled to 20 working days (in a five-day week) of leave. During each week of annual leave, the employer pays the normal €3,500 monthly gross (pro-rated per week). No additional calculation is needed for the single pay component.

Double Holiday Pay in Belgium, The 92% Rule, Components and Tax Treatment

Double holiday pay is where the Belgium holiday pay calculation becomes more complex. For white-collar employees, double holiday pay equals 92% of the gross monthly salary at the time of calculation. This percentage is applied proportionally to the accrued holiday entitlement, up to a maximum of four weeks.

The 92% formula explained

The core formula is:

Double holiday pay = 92% × gross monthly salary

The gross monthly salary used in this formula includes the employee’s base wage plus any fixed bonuses for work performed and fixed amounts for benefits in kind. Variable bonuses, overtime premiums and irregular benefits are generally excluded unless a sector-specific collective labour agreement (CLA) states otherwise. Employers and employees should always verify the applicable sectoral CLA, as some sectors apply slightly different calculation bases.

White-collar example with calculation

Consider a full-time white-collar employee with a gross monthly salary of €3,500 who worked the entire reference year:

• Step 1: Identify gross monthly salary = €3,500
• Step 2: Apply 92% = €3,500 × 0.92 = €3,220
• Step 3: Full-year accrual means 100% entitlement, no pro-rata adjustment needed
• Result: Double holiday pay = €3,220 (gross, before withholdings)

Pro-rata and capped cases

If the employee did not work the entire reference year, for example, starting mid-year, the double holiday pay is proportionally reduced. An employee who worked six months of the twelve-month reference year would receive approximately 50% of the full double holiday pay amount, subject to the exact number of accrued days calculated by the employer or holiday fund.

Employer withholdings and social security

Double holiday pay is subject to a special social security contribution and withholding tax. The employer must withhold a social security contribution on the double holiday pay. Additionally, professional withholding tax applies at a flat rate that differs from the standard progressive tax rates applied to regular salary. Employees should note that the net amount received will be significantly lower than the gross 92% figure.

Belgium Holiday Pay Calculation, Three Worked Examples

Below are three practical scenarios illustrating how Belgian holiday pay works across different employment situations. These examples can be adapted into a holiday pay Belgium calculator spreadsheet.

Example A, Full-time white-collar, €3,500 gross monthly salary

Example B, Part-time white-collar (60% regime), €2,100 gross monthly salary

Example C, Departure / termination mid-year (white-collar, €3,500 gross, leaves after 5 months in vacation year)

When an employee leaves during the vacation year, the employer must settle all outstanding holiday pay, including any double holiday pay for leave days not yet taken. This is commonly referred to as departure holiday pay (vertrekvakantiegeld).

Departure holiday pay must be settled on the employee’s last payslip. The 15.34% rate (covering both single and double pay for the following year) applies to the gross earnings in the current service year. This ensures the departing employee is not disadvantaged when starting with a new employer.

Who Pays Belgian Holiday Pay and When, Timing, Employer vs RJV/ONVA

One of the most common questions about holiday money in Belgium is who actually handles the payment. The answer depends entirely on the worker’s status.

For white-collar employees, the employer bears full responsibility for timely payment. Single holiday pay is paid on the normal salary date during leave periods. Double holiday pay is typically released once annually, most commonly in May or June, though the exact date varies by employer payroll calendar.

For blue-collar workers, the employer does not pay holiday pay directly. Instead, the employer pays social contributions to the National Office for Annual Holidays (RJV/ONVA), which then distributes the accumulated funds through the appropriate sectoral holiday fund. Workers receive their holiday cheque, covering both single and double holiday pay, during the May 2 to June 30 payment window. The exact date within that window depends on the worker’s sector and holiday fund.

Temporary agency workers follow a similar path: the interim agency pays contributions to the RJV, and the worker receives the holiday cheque directly from the RJV. Workers can track their entitlements via the MyVakantierekening portal on the ONVA website.

Special Cases and Edge Rules, How Does Belgian Holiday Pay Work in Unusual Situations

Belgium annual leave in the first year of employment

New employees face a particular challenge under the accrual system. Because holiday entitlement is based on work performed during the previous reference year, an employee starting their first job in Belgium has no accrued leave for the first vacation year. To mitigate this, Belgian law provides for European vacation (Europees verlof) and supplementary vacation (aanvullend verlof), allowing new workers to take additional leave days in their first year. However, holiday pay for these supplementary days is an advance against future entitlements, it will be deducted from the double holiday pay received the following year.

Departure and final settlement

When employment ends, whether through resignation, dismissal or mutual agreement, the employer must calculate and pay departure holiday pay on the final payslip. This includes any untaken leave for the current vacation year plus the holiday pay rights accrued during the current year for the following vacation year (calculated at 15.34% of total gross remuneration). Failure to include departure holiday pay in the final settlement exposes the employer to potential claims and penalties.

Indexed wages and the 2026 increase

Belgium’s automatic wage indexation mechanism means that salaries, and by extension holiday pay, adjust with inflation. In 2026, the wage and salary index published by Statbel showed continued upward movement, which directly increases the gross monthly salary base used for both single and double holiday pay calculations. Industry observers expect this indexation effect to result in noticeably higher holiday pay amounts across most sectors compared to 2025.

Public-sector employees

Public-sector holiday pay rules vary depending on the level of government (federal, regional, local) and the specific statute governing the employee’s position. While the general principle of single and double pay applies, the calculation methods, percentages and payment timing may differ from private-sector rules. Public-sector employees should consult their HR department or the relevant administrative guidance for their specific entitlements.

Payroll and Employer Obligations

Employers bear significant legal responsibilities around holiday pay administration. Getting the process wrong can result in enforcement actions by labour inspectors and claims from employees.

• Timely payment. Single holiday pay must be paid at the normal salary date during leave periods. Double holiday pay must be released before or during the main holiday period (typically May–June for white-collar employees). Late payment can trigger complaints to the FPS Employment labour inspectorate.
• Correct withholdings. Employers must apply the correct social security contributions and professional withholding tax on double holiday pay. The withholding rate on double holiday pay differs from the rates applicable to ordinary monthly salary.
• DMFA declarations. Holiday pay data must be accurately reported in the employer’s quarterly DMFA (multifunctional declaration) submitted to the RSZ/ONSS. Incorrect reporting can lead to penalties and reconciliation problems.
• Contribution payments for blue-collar workers. Employers of blue-collar staff must pay holiday contributions to the RJV/ONVA or the relevant sectoral holiday fund. These contributions fund the holiday cheque that the worker will receive. The employer uses Form L76 and related ONVA transfer procedures for this process.
• Record-keeping. Employers must maintain accurate records of leave taken, leave accrued and holiday pay disbursed. These records may be audited by the social inspectorate.
• Departure settlements. When an employee leaves, the employer must calculate and pay departure holiday pay on the last payslip, covering both consumed and unconsumed leave.

Practical Tools, Checking Your Holiday Pay

Employees can verify their holiday pay entitlements using several official and practical channels:

• Payslip review. White-collar employees should check their May or June payslip for a line item labelled dubbel vakantiegeld or pécule de vacances double. The gross amount should approximate 92% of the gross monthly salary, reduced by withholdings.
• MyVakantierekening / MyHolidayAccount. Blue-collar workers and temporary agency workers can log in to the MyVakantierekening portal on the ONVA/RJV website to view their holiday cheque amount, payment date and fund details.
• Employer HR / payroll department. For any discrepancy, the first step is to raise the issue directly with the employer’s payroll department, requesting a breakdown of the holiday pay calculation.

How to Check, Dispute and Take Next Steps

If you believe your holiday pay is incorrect or has not been paid, follow these steps:

1. Contact your employer’s payroll department and request a detailed calculation breakdown showing the gross salary base, the percentage applied, and all withholdings.
2. Check the MyVakantierekening portal (for blue-collar and temporary workers) on the RJV/ONVA website to verify what the holiday fund has recorded.
3. Contact the FPS Employment labour inspectorate if the employer cannot or will not resolve the issue. The inspectorate can investigate employer compliance.
4. Seek legal advice. For persistent disputes or significant amounts, consult a Belgian labour lawyer who can assess your claim and, if necessary, initiate legal proceedings before the labour courts.

Sources

1. Federal Public Service Employment, Labour and Social Dialogue, Public Holidays
2. RJV/ONVA, National Office for Annual Holidays
3. ONVA, Pécule de vacances (workers / vacation cheque)
4. Statbel, Gross wages and salaries indices
5. FPS Social Security (RSZ/ONSS)