Tailored payroll: solutions for every company size
A startup with one employee has different needs than an SME with fifty. Yet payroll is often sold as one-size-fits-all.
That's not right. And it costs you money.
Below you'll find which payroll solutions fit which company size. From doing it yourself to fully outsourcing, including what it really costs (and where you shouldn't cut corners).
The scale question
Payroll is complex in Belgium. Joint Committees (JC), NSSO (National Social Security Office) contributions, Dimona (immediate employment declaration) filings, holiday pay, end-of-year bonuses. The number of rules? Overwhelming.
But the impact varies enormously by company size.
With 1-5 employees, every mistake hits you directly. You have little margin for admin, let alone for fixing things afterwards.
With 5-20 employees, the volume grows. But dedicated HR? Not yet worthwhile.
From 20-50 employees, complexity rises so fast that specialisation becomes necessary. You start dealing with multiple Joint Committees, part-time contracts and flexi-jobs.
Above 50 employees, you gain economies of scale. But also more diversity in contract types, which raises different questions for your payroll approach. Curious what this costs? Read our article on the cost of payroll administration.
Where you sit on this scale determines which solution fits. And where you're headed, perhaps even more so.
Option 1: Do it yourself
Yes, it's possible. With the right software and knowledge, you can run your own payroll administration.
When is this realistic?
When you have permanent staff on standard contracts. One Joint Committee. The time and interest to keep up with legislation (and to keep doing so, because it changes every year). No more than 5-10 employees.
Advantages:
The lowest direct costs. Full control. No dependence on third parties. You always know exactly what's happening with your payroll processing.
Disadvantages:
Time-consuming. Count on 2-4 hours a month for 5 employees. And that's when everything runs smoothly. A holiday pay calculation that doesn't add up? That can keep you busy for two evenings.
The risk of mistakes with legal consequences. You have to track legislation yourself. No sounding board when questions come up. And they come up more often than you'd think.
Typical costs:
Payroll software costs €20-80 per month. Plus your own time. That time counts too, even if it doesn't show up on an invoice.
Option 2: Social secretariat
The classic Belgian solution. A recognised social secretariat takes over your payroll administration.
When is it suitable?
From your very first employee. Especially worthwhile as you grow or when things get complex (multiple Joint Committees, a mix of part-time and full-time, flexi-jobs added in). Or when you simply want certainty about correct pay without diving into it yourself.
Advantages:
Expertise in Belgian legislation. Automatic updates when laws change. Legal support included (handy during a dismissal or a dispute over working conditions). NSSO filings are handled for you.
Disadvantages:
Monthly costs per employee. With the big players it can feel less personal (you call a call centre, not "Katrien who knows your file"). Standard service doesn't always fit specific situations perfectly.
Typical costs:
On average €40-50 per employee per month. Membership around €80 per year. Extra costs for specific documents or advice may be added (think of a certificate for the bank, or legal advice about a dismissal).
For larger companies the costs can add up. A company with 50 employees pays, as a rough guide, €12,000-15,000 per year. Excluding software and extra services.
Option 3: Payrolling
With payrolling, you outsource the legal employer role. The employee isn't on your payroll, but on the payroll company's.
When is it suitable?
Temporary or flexible staff. Peaks and troughs in your staffing needs (hospitality in summer, retail in December). No appetite for HR admin. Or you want to try someone out before a permanent hire, without immediately giving them a contract of your own.
Advantages:
No admin to worry about. Risks such as illness and dismissal sit with the payroll company. Scale up and down quickly without legal hassle. Predictable costs per hour, with no surprises on the payslip.
Disadvantages:
More expensive than paying staff yourself. The factor lies between 1.65 and 1.82 times the gross salary. Sometimes also a less direct bond with the employee (administratively, they're not yours). And in case of illness you often don't get a replacement, unlike with a temp agency.
Typical costs:
A factor of 1.65-1.82 times the gross salary. All costs included.
Want to know more about payrolling? Read our in-depth article on payroll as an intermediary or take a look at the pros and cons of payroll.
Option 4: Hybrid approach
Most SMEs end up here. A combination.
Permanent staff through the social secretariat. Flexible workers through payroll. Best of both worlds.
Example:
A hospitality business with 8 permanent employees and 15 flexi-job workers at the weekend. The permanent staff run through the social secretariat (predictable, lower cost, stable). The flexi-job workers through payroll (no admin per person, quick to adjust when things get busy).
This is often the most cost-efficient approach. You combine the advantages of both systems and avoid the drawbacks.
Choosing by company size
Startup (1-3 employees)
Your best option? A social secretariat or payroll.
You have little time for admin and little margin for error. A social secretariat gives you certainty at manageable costs. With one or two temporary workers, payroll is a simpler way in (and you test whether the person will even stick around before you offer a permanent contract). Read our guide on registering your first employee too.
Small SME (3-10 employees)
Go for a social secretariat. Possibly payroll for flexible staff.
You probably have a mix of permanent and temporary staff. Choose a secretariat that suits your sector. Check their experience with your Joint Committee (not all secretariats are equally strong in, say, hospitality or construction). Consider payroll for seasonal work or projects.
Growing SME (10-30 employees)
A social secretariat with a comprehensive service package.
Your volume justifies better terms. Negotiate on rates (yes, you can). Consider HR software that integrates with your secretariat, so employees can download their own payslips. Payroll remains worthwhile for the flexible layer.
Mid-sized SME (30-50+ employees)
A social secretariat or your own HR department. Plus payroll.
You may have an HR manager on staff. They can work alongside the social secretariat (they handle the strategic side, the secretariat the admin). Or you bring more tasks in-house. Payroll stays relevant for temporary agency work and project work.
What determines the price?
Why does one company pay €35 per employee and another €55?
Number of employees
More volume = better rates. Negotiate as you grow. Seriously.
Complexity
Multiple Joint Committees, lots of part-time contracts, flexi-jobs and students all increase the administrative burden. One Joint Committee with full-time contracts? Cheaper. Five Joint Committees with a mix of flexi-jobs, students and temporary agency workers? You'll pay for that.
Sector
Some sectors are administratively more complex. Construction and hospitality have specific rules (think of bad weather, the tip pool, meal vouchers). That's baked into the price.
Service package
Basic (payroll processing only) is cheaper than all-in. With all-in you get legal advice, HR tools, a contact person you can call. Costs more, saves a lot of time.
Software usage
Your own portal? An app for employees? Integrations with your accounting? It costs extra. But it also saves time. That trade-off is yours to make.
Questions to ask
When choosing a payroll solution:
What is the total cost per employee, including all fees?
Ask for the full picture. Not just "€45 per month", but also membership, extra documents and advice.
Which services are included, and which cost extra?
Is legal advice standard? Or do you pay €150 every time you call with a question about a dismissal?
How quickly can I reach someone with questions?
Do you get a dedicated contact person? Or a general number where you get someone different on the line every time?
Do you have experience with my Joint Committee?
This matters more than you'd think. JC 302 (hospitality) is different from JC 200 (white-collar workers). You want someone who knows your sector. Find out more about Joint Committees in our article on the Joint Committee in Belgium.
How does the software work, and is there a mobile app?
Can your employees download their own payslips? Or do you have to forward everything?
What happens if mistakes are made?
Do they bear the responsibility? How does correction work? Who pays fines when things go wrong?
How does the switch work if I want to change?
Are you tied to a contract? How long does the switch take? Do they help with the migration?
The Belgian market
A handful of big players dominate the market for social secretariats. SD Worx, Securex, Acerta, Liantis, Partena Professional. Each has its strengths.
SD Worx is the largest player. Plenty of software options, strong with large companies. Sometimes a bit corporate.
Securex offers a broad package. Insurance and prevention too (think occupational medicine). Handy if you want everything under one roof.
Acerta is strong for startups and the self-employed. Their portal is user-friendly, which helps if you don't have an HR background.
Liantis works with all-in rates. Transparent pricing, no surprises afterwards.
Partena Professional focuses on digitalisation and SMEs. Their app is well rated.
There are also smaller, specialised players. And payroll companies like Recruit that focus on specific niches (temporary agency work, events, hospitality).
In short
There is no single best payroll solution.
The right choice depends on your company size, the type of staff you have, and how much you want (and are able) to do yourself. A startup with two employees has different priorities than an SME with fifty people on the payroll.
A startup? Choose certainty over the lowest price. That €30 a month you save will cost you more when something goes wrong.
An SME? Combine a social secretariat with payroll for flexible staff. Best of both worlds.
A larger company? Negotiate, integrate and optimise. Your volume gives you bargaining power.
The best payroll? The one you never have to think about. The one that just works, every month.
How Recruit helps you
Hiring temporary staff without administrative headaches? That's exactly what we built Recruit for.
With Recruit:
- Contracts in under 60 seconds: create trial and temporary agency contracts without the hassle
- Automatic wage calculation: correct pay in line with current legislation and your Joint Committee
- Dimona and social documents: we handle all the filings, you focus on your business
- 24/7 personal support: always a dedicated contact person 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.
Frequently asked questions
What does a social secretariat cost on average?
Count on €40-50 per employee per month, plus membership costs (around €80/year). Extra services and documents may be added.
Can I switch social secretariat?
Yes, you can, at any time. Most secretariats help with the switch. Count on a transition period of 1-2 months.
Is payrolling more expensive than a social secretariat?
Yes, the payroll factor (1.65-1.82) is higher than the total cost via a secretariat. But with payroll all risks are included and you have no admin of your own.
From how many employees does an HR department make sense?
Usually from 30-50 employees. Below that, a good combination of a social secretariat and, if needed, payroll works perfectly well.
The information in this article is purely informative and does not replace professional legal or accounting advice. Labour legislation changes regularly. Always consult the current legislation or get in touch with an HR expert for advice tailored to your situation.