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Social security in Belgium is administered at a national level and called the ONSS in French, the RSZ in Flemish. A comprehensive website with employer instructions can be found here.

In general, Belgian domestic social security contributions are payable on all the earnings of employees. However, various incentives can apply to an employer's contributions only (as a way of encouraging employment), such as an exemption for the employer's first employee and reduced contributions rates for their first six employees.

Belgium's complex system of social security contributions rules for employees can be over-ruled by the EU social security contributions rules, in particular the rules for multi-state workers, cross-border workers and employees on periods of detached duty within the EU (see 6.1.1). In these situations, the social security authorities in the employee's home state (this includes Switzerland) should issue a Certificate of Coverage (Attestation A1). The certificate indicates the period that it covers. During the certificated period the employee and their employer are liable to pay home EU state social security contributions and Belgian payroll is not required to either withhold