Calculating holiday pay: single and double explained

Your employee asks when the holiday pay is coming. Or worse: exactly how much it will be. You open the calculator, start Googling, and five tabs later you're no closer to an answer. Sound familiar?

The honest truth? The Belgian holiday pay system is complex. Two types of holiday pay, different rules for white-collar and blue-collar workers, a 92% rule that actually breaks down into several parts, and we haven't even mentioned departure holiday pay yet.

In this article, we explain step by step how to calculate holiday pay. No legal jargon, just concrete formulas and examples. After more than 15 years in Belgian payroll, we know exactly where employers trip up, and how you can avoid those pitfalls.

What is holiday pay, exactly?

Holiday pay is the pay employees receive during their holiday days. Simple enough in theory, but in practice it comes down to two separate components: single and double holiday pay.

Single holiday pay is your normal salary that keeps running when you take leave. You don't work, but you still get paid. For white-collar workers, this simply appears on the payslip for the month in which they take their holiday.

Double holiday pay is an extra supplement on top of that normal salary. You typically receive it in May or June, regardless of when you actually take your holiday. It's meant to cover the additional costs of going on holiday.

This is where it gets a bit technical. Double holiday pay actually consists of two parts:

• 85/92 is subject to NSSO employee contributions (13.07%)
• 7/92 is fully exempt from social contributions

Why this split? It goes back to historical arrangements on how holiday rights are financed. In practice you don't need to work this out yourself, but it does explain why your net amount comes out lower than you might expect.

The big divide: white-collar vs blue-collar

White-collar and blue-collar workers get their holiday pay through two completely different systems. That's the single biggest source of confusion.

White-collar workers

As the employer, you pay holiday pay directly to your white-collar staff. Single holiday pay simply continues during their holiday days. Double holiday pay is usually paid in May or June, together with the normal monthly salary.

The calculation for double holiday pay for white-collar workers: 92% of the gross monthly salary.

Has your employee not worked the full year? Then you calculate it pro rata: 1/12 for each month worked.

Blue-collar workers

Blue-collar workers don't get their holiday pay from you as the employer. They receive it through the National Annual Holidays Office (RJV) or a sectoral holiday fund.

As the employer, you pay social contributions to the RJV. It then calculates the holiday pay based on the wages you declared in the previous year.

Holiday pay for blue-collar workers: 15.38% of the gross salary at 108% (the increased gross salary used as the basis for NSSO contributions).

Blue-collar workers receive their single and double holiday pay in one payment, somewhere between 2 May and 30 June.

Holiday pay for white-collar: the 92% rule

For a white-collar worker, double holiday pay comes to 92% of the gross monthly salary. Here's how that works in practice.

Situation: Sarah is a white-collar worker with a gross monthly salary of 3,000 euros. She worked the whole of 2025 for the same employer.

Double holiday pay calculation:

• 3,000 euros x 92% = 2,760 euros gross

That's the full double holiday pay. But watch out: social contributions are still deducted from it.

The NSSO deduction on the double holiday pay:

• On 85/92 of the amount: 13.07% employee contribution
• On 7/92 of the amount: exempt

In Sarah's case:

• 85/92 of 2,760 euros = 2,550 euros, on which 13.07% = 333.29 euros NSSO
• 7/92 of 2,760 euros = 210 euros, exempt

Net double holiday pay (before tax): 2,760 - 333.29 = 2,426.71 euros

For a partial year of service

Situation: Tom started on 1 July 2025. So he worked 6 months for his new employer. Gross monthly salary: 2,500 euros.

Calculation:

• 2,500 euros x 92% x 6/12 = 1,150 euros gross double holiday pay

For every month worked, you build up 1/12 of your holiday rights.

For variable pay

White-collar workers with commissions, bonuses or other variable pay components have a separate calculation. You take the daily average of the variable pay over the 12 months preceding the main holiday month.

• Single holiday pay on variable pay: 8%
• Double holiday pay on variable pay: 7.67%

In our experience with thousands of employees, this calculation often goes wrong. The variable pay gets forgotten, or the wrong reference year is used. At Recruit, we calculate this automatically from the salary data entered, so you don't have to puzzle over it manually.

Holiday pay for blue-collar workers

For blue-collar workers, the system works fundamentally differently: you as the employer calculate nothing, because the RJV or the sectoral holiday fund does it for you.

The formula they use: 15.38% of the gross salary at 108%.

That 108% sounds odd. It means they calculate on the increased gross salary that serves as the basis for NSSO contributions. This is a technical detail that goes back to how social security was historically structured.

Example: Karel worked the whole of 2025 as a blue-collar worker. His total gross salary (at 100%) was 32,000 euros.

Calculation:

• Gross salary at 108%: 32,000 x 1.08 = 34,560 euros
• Holiday pay: 34,560 x 15.38% = 5,315.33 euros

Karel receives this amount somewhere between 2 May and 30 June 2026, directly from the RJV or his holiday fund.

Which holiday fund?

It depends on the sector your company operates in. Usually this matches the Joint Committee. Want to know more about how Joint Committees work? Read our article on Joint Committees in Belgium.

When is holiday pay paid out?

The timing depends on the worker's status.

White-collar workers:

• Single holiday pay: at the moment you take your holiday (it shows on that payslip)
• Double holiday pay: usually in May or June, regardless of when your holiday falls

Blue-collar workers:

• A single payment of both single and double: between 2 May and 30 June

Many employers choose to pay the double holiday pay for all white-collar staff at the same time, in May or June. This simplifies the administration. You decide the exact date yourself, as long as it happens before or at the start of the main holiday.

Departure holiday pay: on leaving a job

When an employee leaves, you as the employer must calculate and pay out their departure holiday pay correctly. This is one of the trickiest parts.

Departure holiday pay consists of two parts:

1. Holiday pay balance: holiday days that had not yet been taken
2. Advance holiday pay: rights accrued for the following year

Calculating departure pay for white-collar

The formula: 15.34% of the gross annual salary.

This breaks down into:

• 7.67% single departure holiday pay
• 7.67% double departure holiday pay

Example: Lisa resigns on 30 September 2026. Her gross monthly salary is 2,800 euros.

Gross annual salary January to September: 2,800 x 9 = 25,200 euros

Departure holiday pay: 25,200 x 15.34% = 3,865.68 euros

This amount must be paid out in the final settlement.

Social contributions on departure holiday pay

• On the single departure holiday pay (7.67%): full NSSO contributions (employer and employee)
• On the double departure holiday pay: employee contribution only on 6.8/7.67, exempt on 0.87/7.67

The exact calculation is technical and error-prone. Many of the employers we support find that departure holiday pay is the moment when mistakes in the payroll come to light. Recruit calculates this automatically and makes sure all documents are drawn up correctly when someone leaves.

Settlement with a new employer

When your employee starts with a new employer, the departure holiday pay is settled. The new employer does pay holiday pay, but may deduct the departure holiday pay already paid out.

Since 2024, new rules apply to this settlement. The system has been simplified, but it still requires accurate documentation.

Holiday pay for part-time work

Part-time employees build up holiday rights in proportion to their employment. The calculation principles stay the same, but the amounts are pro rata.

Example: Marc works 4/5 (80%) with a gross monthly salary of 2,400 euros (full-time this would be 3,000 euros).

Double holiday pay: 2,400 x 92% = 2,208 euros

His holiday days are also 80%: not 20 days, but 16 days per year.

When the working regime changes

This is where it gets complex. Say your employee worked full-time in 2025 and switches to half-time in 2026. The holiday rights were built up on full-time performance, but have to be taken in a half-time regime.

The result: your employee gets more holiday days (expressed in half-days), but the total holiday pay stays the same.

The difference is paid out as a limited departure holiday pay. This is one of those situations where manual calculations often go wrong.

Common holiday pay mistakes

After thousands of payroll calculations, we see the same mistakes come up again and again. Here are the five most common.

1. Forgetting variable pay

Commissions, bonuses and other variable components count towards holiday pay. Forget them, and your employee gets too little.

2. The wrong reference period

Holiday pay for 2026 is based on performance in 2025. Accidentally use 2024 figures, and the calculation is off.

3. Pro rata errors in a partial year

1/12 per month worked seems simple, but what if someone started halfway through the month? Full months count; partial months need an extra calculation.

4. Applying NSSO deductions wrongly

The 85/92 and 7/92 split is confusing. Apply the NSSO deduction to the full double holiday pay, and you withhold too much.

5. Overlooking assimilated periods

Illness, maternity leave and certain forms of time credit count as worked periods for holiday rights. Overlook this, and your employee comes up short.

Want to know more about how labour costs are calculated, including holiday pay? Check out our guide on calculating labour cost.

Frequently asked questions

How much holiday pay do I get if I've just started working? In your first year of work, you build up holiday rights for the following year. So you only receive holiday pay next year, calculated on the months you worked this year. In some cases, though, you can apply for supplementary holiday pay or European holiday pay.

Is holiday pay taxable? Yes, holiday pay is taxable income. You pay professional withholding tax on it, just like on your regular salary.

Do I get holiday pay during my notice period? Yes. During your notice period you keep building holiday rights and receive single holiday pay for any holiday days you take. When your contract ends, you also receive departure holiday pay.

What if my employer doesn't pay the holiday pay? Contact the social inspectorate or a trade union. Holiday pay is a legal right, not a favour.

Does sick leave count towards holiday pay? Guaranteed salary during illness counts. Long-term illness with benefits from your health insurance fund is treated as an assimilated period for a set time, depending on the situation.

In short

Calculating holiday pay in Belgium takes attention to detail. The key points:

• White-collar workers get 92% of their gross monthly salary as double holiday pay, directly from the employer
• Blue-collar workers receive 15.38% of their gross salary at 108%, through the RJV or a holiday fund
• On departure, the departure holiday pay comes to 15.34% of the gross annual salary
• Part-time employees build up rights pro rata to their employment
• Variable pay, assimilated periods and changes of regime make the calculation more complex

The system isn't simple. We won't pretend otherwise. But with the right knowledge and tools, you'll get a long way.

---

How Recruit helps you here

Don't feel like wrestling with NSSO percentages and holiday pay yourself? We get it.

With Recruit:

• Contracts in under 60 seconds: create trial and temp contracts with no hassle
• Automatic payroll calculation: correct pay in line with current legislation and your Joint Committee
• Dimona and social documents: we handle all the declarations, you focus on your business
• 24/7 personal support: always a dedicated contact who knows your business
• No fixed monthly costs: pay only for what you use

Try Recruit or get in touch with our HR experts for tailored advice.

---

The information in this article is provided for general guidance only and does not replace professional legal or accounting advice. Labour legislation changes regularly. Always check the current legislation or contact an HR expert for advice tailored to your situation. Amounts and percentages are indicative for 2026 and may change. The rules can differ by Joint Committee and sector.