Paying temporary workers: the complete guide

You're hiring a temp worker. Great. But how much should they actually earn? The same as your permanent staff? A bit more? A bit less? And what about holiday pay, the end-of-year bonus and meal vouchers?

The short answer: a temp worker is entitled to the same pay as your permanent employees in the same role. This principle is called equal treatment, and it's written into law. But in practice, as so often in Belgian HR, it's a little more nuanced.

This guide explains exactly how pay works for temp workers. From the basic principle to the details on holiday pay, end-of-year bonuses and extra-legal benefits. With concrete examples, and the pitfalls you'll want to avoid.

The principle of equal treatment

The Law of 24 July 1987 on temporary agency work is crystal clear on this: a temp worker is entitled to the same pay as a permanent employee doing the same job in your company.

In concrete terms, this means:

• The same gross salary per hour or per month
• The same salary scale (barema) under the Joint Committee
• The same seniority benefits where relevant to the role
• The same shift premiums, overtime supplements and other allowances

Article 10 of the law leaves little room for interpretation. The only exception: when a collective labour agreement of the Joint Committee for temporary agency work (JC 322) provides an equivalent alternative. That's the case, for example, with end-of-year bonuses, which are paid out through the Social Fund for Temporary Agency Workers.

Why does this principle exist?

Lawmakers wanted to stop companies from structurally underpaying temporary workers. Without equal treatment, it would be tempting to work only with temp workers, simply because they're cheaper. That would create unfair competition and erode the social protection of employees.

The result: your temp worker earns exactly the same as the permanent colleague working next to them. In our experience with thousands of temporary staff, we see employers stumble here from time to time. They think: doesn't the agency handle everything? That's true for the admin. But the pay level is set by your sector and your salary scale, not by the agency.

What does equal treatment cover?

Beyond the base salary, equal treatment also covers:

• Night premiums and weekend supplements
• Overtime pay
• Premiums for dangerous or dirty work
• Seniority premiums (where they apply to the role)
• Premiums for shift work or irregular hours

Say your permanent night shift gets a 25% premium. Your temp worker on that same night shift is entitled to it too. No debate.

How is a temp worker's pay calculated?

Calculating a temp worker's pay comes down to a few steps.

Step 1: Identify the Joint Committee

Your temp worker falls under your company's Joint Committee for pay and working conditions. Work in hospitality (JC 302)? Then those scales apply. Metalworking (JC 111)? Those rules apply. See our guide to joint committees in Belgium for more detail.

Step 2: Identify the role and its salary scale

Which role will the temp worker perform? Look it up in your Joint Committee's job classification. Each role comes with a salary scale.

Step 3: Apply the same conditions as for permanent staff

Do your permanent employees in the same role get a shift premium? Then the temp worker is entitled to it too. Do you pay overtime at 150%? Same again.

Worked example:

Say you need a warehouse worker in JC 200 (the supplementary Joint Committee for white-collar workers).

• Role: administrative clerk, category 1
• Salary scale: indicatively €2,100 gross per month (2026)
• Shift premium: not applicable
• Meal vouchers: €8 per day worked

A temp worker in the same role is entitled to exactly the same conditions. The agency will comply with this, but you have to supply the correct information about your Joint Committee and salary scales.

At Recruit, we make sure the pay calculation is automatically correct for your Joint Committee. You pass on the role, and we calculate the right pay, including every premium and supplement.

Holiday pay for temp workers

Holiday pay for temp workers works differently than it does for permanent staff. This is where things get a little technical.

How it works:

For blue-collar workers, holiday pay is paid out by the National Annual Holidays Office (RJV), not by the temp agency. The amount is 15.38% of the gross salary earned, calculated on 108%. Payment happens in May of the year following the holiday accrual year.

For white-collar workers, single holiday pay is already included in the monthly salary. Double holiday pay is paid separately, usually by the agency at the time the holiday is taken.

In practice:

• The temp worker accrues holiday rights like any other employee
• Holiday pay isn't paid monthly, but later through the RJV (for blue-collar workers)
• The agency pays the social security contributions on which these rights are based

Many temp workers wonder where their holiday pay has gone when they leave an agency. The answer: it comes the following year through the holiday fund. This is a common source of confusion that you, as an employer, can help clear up.

Worked example, holiday pay (blue-collar worker):

A temp worker works for six months through an agency and earns €15,000 gross over that period.

• Calculation basis: €15,000 × 108% = €16,200
• Holiday pay: €16,200 × 15.38% = €2,491.56 gross

The temp worker receives this amount in May of the following year through the RJV. Not through you, not through the agency. This is why some temp workers think they don't get holiday pay. They do, just later and through a different channel.

End-of-year bonus: via the Social Fund

The end-of-year bonus for temp workers runs through a collective system. Instead of every employer or agency paying a bonus separately, there's the Social Fund for Temporary Agency Workers (SFU).

How does it work?

Temp agencies pay contributions to the Social Fund. The fund then pays the end-of-year bonus to temp workers who meet the conditions.

The conditions (2026):

• At least 65 days or 494 hours worked in the reference period
• Reference period: 1 July to 30 June of the following year
• For a six-day working week: at least 78 days or 494 hours

The amount:

The gross bonus is 8.33% of the gross salary earned during the reference period. After social security contributions and taxes, roughly 66% is left net.

When it's paid:

The temp worker receives a document from the Social Fund in December. Once this document is sent in, payment starts from early January.

Note: as an employer, you don't have to do anything here. The agency pays the contributions to the Social Fund. But it's helpful to inform your temp workers about this system, so they know what to expect.

Worked example, end-of-year bonus:

A temp worker works the whole year and earns €24,000 gross in the reference period (1 July to 30 June).

• Gross bonus: €24,000 × 8.33% = €1,999.20
• After NSSO and taxes (approx. 34%): around €1,320 net

This amount comes directly from the Social Fund, not via the payslip. Temp workers who are union members also receive a trade union premium of €120.

Watch out: action required from the temp worker

Payment doesn't happen automatically. The temp worker has to return the document they receive in December to the Social Fund, or hand it in at the trade union. No paperwork, no bonus. Point your temp workers to this actively.

Meal vouchers and other extra-legal benefits

The rule here is simple again: equal treatment.

Meal vouchers:

Do you give meal vouchers to your permanent employees? Then the temp worker is entitled to them too, under the same conditions. In concrete terms, this means:

• The same amount per voucher
• The same frequency (per day worked)
• The same rules (no vouchers on sick days, public holidays, and so on)

Since 1 January 2026, the maximum amount for meal vouchers has risen to €10 per day worked. If your company grants this maximum to permanent employees, it applies to temp workers too.

Transport allowance:

The temp worker is entitled to the same transport allowance as your permanent employees. This is set by law for commuting by public transport. For private transport, it depends on your sector agreements.

Access to company facilities:

The temp worker is also entitled to access your canteen, car park and other facilities. Exclusion is only allowed where there are objective reasons for it (secured zones, for example).

Training:

Here it's more nuanced. The temp worker is entitled to the information and training needed to carry out the role safely and correctly. Career-focused courses or training don't automatically fall under equal treatment.

Students, flexi-jobbers and temps: pay differences

Not all temporary workers are paid the same way. The differences lie mainly in the social security contributions.

Regular temp worker:

• Full NSSO contributions (employer approx. 25-27%, depending on the sector)
• Professional withholding tax on the salary
• Accrual of social rights (pension, sickness, unemployment)

Student (within 650 hours per year):

• Reduced solidarity contribution: 2.71% employee contribution, 5.43% employer contribution
• No ordinary NSSO contributions
• A quota of 650 hours per year for this favourable rate
• Above the quota: ordinary NSSO contributions

Flexi-jobber:

• Special employer contribution of 28% (up since 2024)
• No employee contributions
• Gross equals net for the worker, up to €18,000 per year (2026)
• Flexi-wage in hospitality: at least €12.78 per hour, including flexi holiday pay
• Condition: working at least 4/5 for another employer

Seasonal worker:

• Standard NSSO contributions, unless there's a specific sector arrangement
• In agriculture and horticulture: flat-rate daily wages are possible
• Maximum periods depend on the sector

The choice between these forms depends on availability, the sector you operate in and the administrative burden you're willing to carry.

Cost comparison by type (indicative, 2026):

Say someone earns €15 gross per hour. What does that cost you as an employer?

Type of worker	Employer cost per hour	Notes
Permanent employee	€19-21	Including NSSO, holiday pay, provisions
Temp worker	€25-28	Via the agency coefficient
Student (within 650h)	€16-17	Low solidarity contribution
Flexi-jobber	€19-20	28% employer contribution, gross=net for the worker

These figures are indicative and can vary by sector and situation. The point: students and flexi-jobbers are often cheaper for short assignments. Temp workers cost more, but offer maximum flexibility and take the hassle off your hands.

Who pays what: agency versus user

This is a question we get a lot: who actually pays the temp worker's wages?

The short answer: the agency is the legal employer and pays the salary. You, as the user, pay an invoice to the agency.

What's in that invoice?

• The temp worker's gross salary
• Employer NSSO contributions
• Holiday pay and end-of-year bonus (provisions)
• Administrative costs
• A risk mark-up (sickness, occupational accidents)
• The agency's margin

All these elements together make up what's known as the coefficient, or conversion factor.

The coefficient explained

The coefficient is the number you multiply the gross salary by to arrive at the invoice price. It typically sits between 1.65 and 1.85, though it can range from 1.5 to 2.2.

Worked example:

• Temp worker's gross salary: €15 per hour
• Coefficient: 1.75
• Invoice price: €15 × 1.75 = €26.25 per hour (excluding VAT)

What affects the coefficient?

• Sector and Joint Committee: higher social charges mean a higher coefficient
• Type of profile: hard-to-find profiles carry a higher factor
• Volume: more hours often means a lower coefficient
• Risk profile: dangerous work means a higher risk mark-up
• Flexibility: day contracts are more expensive than week contracts

Let's not beat around the bush: working with temp workers costs more than hiring someone yourself. The question is whether that premium is worth the flexibility and convenience. You'll find more on this in our article on the costs of a temp agency.

Specific sectors: hospitality, construction, events

Pay for temp workers can have sector-specific features.

Hospitality (JC 302):

• Low salary scales, but plenty of supplements (night, weekend, public holidays)
• Flexi-jobs often used alongside regular temps
• Minimum flexi-wage: €12.78 per hour (2026)
• Meal vouchers not always applicable (depends on the individual business)

Construction (JC 124):

• Day contracts common for short projects
• Bad-weather schemes apply
• Specific safety requirements (VCA)
• Mobility premiums for travel to sites

Events:

• Short, intensive periods
• Often weekend and night work with supplements
• Flexi-jobs popular for experienced staff
• The artist status (SBK) as an alternative for certain roles

In each of these sectors, the principle of equal treatment applies. But the concrete details, which premiums, which supplements, which scales, vary widely.

Worked example, hospitality:

You need a waiter for a busy weekend. Gross salary under JC 302: €13.50 per hour.

• Saturday, daytime: €13.50
• Sunday: +50% supplement = €20.25
• After midnight: +25% extra = €16.88 (or €25.31 on Sunday after midnight)

A temp worker is entitled to exactly the same supplements. If you hire this person through an agency with a coefficient of 1.8:

• Saturday, daytime: €13.50 × 1.8 = €24.30 per hour
• Sunday: €20.25 × 1.8 = €36.45 per hour

You'll find more on flexible staff in hospitality in our article on payroll for events and hospitality.

Common mistakes when paying temp workers

After more than 15 years in Belgian payroll, we know which mistakes come up most often. Here are the main ones:

1. Passing on the wrong Joint Committee

The agency bases its pay calculation on the information you supply. Pass on the wrong Joint Committee, and the pay won't be right. This can lead to underpayment (a risk of claims) or overpayment (unnecessary costs).

2. Forgetting extra-legal benefits

Meal vouchers, transport allowance, shift premiums. If your permanent employees get them, your temp workers have to get them too. Forget to mention this to the agency, and you're breaching equal treatment.

3. Classifying the role incorrectly

An "administrative assistant" in JC 200 can have different salary scales. The exact content of the role determines which scale applies. Be specific.

4. Assuming the agency knows everything

The agency is an expert in temporary agency work, not in your specific company. They calculate based on what you pass on. You're responsible for correct input.

5. Ignoring seniority

Has a temp worker been working for years through various agencies in similar roles? That experience may be relevant to the salary scale. Check whether seniority rules apply in your Joint Committee.

6. Overlooking sector-specific premiums

Some sectors have specific premiums: an end-of-year bonus through a sector fund, a clothing allowance, a tool allowance. If your permanent employees get them, your temp workers have to get them too, or an equivalent alternative through JC 322.

In short

Pay for temp workers comes down to one core principle: equal treatment. They're entitled to the same salary, the same supplements and the same extra-legal benefits as your permanent employees in comparable roles.

Holiday pay runs through the National Annual Holidays Office (for blue-collar workers). The end-of-year bonus is paid out by the Social Fund for Temporary Agency Workers. Meal vouchers and transport allowances have to be granted equally.

The coefficient you pay the agency covers salary, social charges, admin and risk. Typically between 1.65 and 1.85 times the gross salary. Is that a lot? It depends on how much you value flexibility and having the hassle taken off your hands.

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How Recruit helps you

Hiring temporary staff without the administrative headaches? That's exactly what we built Recruit for.

With Recruit:

• Contracts in under 60 seconds - Create trial and temp contracts without the hassle
• Automatic pay calculation - Correct pay in line with current legislation and your Joint Committee
• Dimona (immediate employment declaration) and social documents - We handle every declaration, you focus on your business
• 24/7 personal support - Always a dedicated contact who knows your company
• No fixed monthly costs - Pay only for what you use

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

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Frequently asked questions

Is a temp worker entitled to the same pay as my permanent employees?

Yes. This is written into law, in Article 10 of the Law of 24 July 1987 on temporary agency work. The only exception is when a sector collective labour agreement provides an equivalent alternative.

Who pays a temp worker's end-of-year bonus?

It's paid out by the Social Fund for Temporary Agency Workers (SFU). The agency pays contributions for it. As the user, you don't have to do anything extra.

Do I have to give meal vouchers to temp workers?

Only if you also give them to your permanent employees in the same or comparable roles. Equal treatment is mandatory.

What is the coefficient in temporary agency work?

The coefficient is the multiplier applied to the gross salary that sets the total invoice price. Typically between 1.65 and 1.85, but it can vary depending on sector, profile and volume.

Do temp workers build up pension rights?

Yes. They fall under ordinary social security. The agency pays NSSO contributions on which their pension, sickness and unemployment rights are based.

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The information in this article is provided for general information only and does not replace professional legal or accounting advice. Labour legislation changes regularly. The amounts and percentages mentioned are indicative for 2026 and can vary by Joint Committee. Always consult current legislation or contact an HR expert for advice tailored to your situation.