Last updated 2025-08-22
Quick overview
Belgium has been a frontrunner in gender pay transparency within Europe. The country’s pay gap of around 5 percent is among the lowest in the EU. Equal pay between men and women is guaranteed by law, and reporting duties have existed for more than a decade. Employers with at least 50 employees must prepare a bi-annual analysis of pay structures to demonstrate whether remuneration policies are gender neutral. For larger employers, more extensive reports and possible action plans apply.
Reporting requirements
Which companies must report?
Private sector employers with an average of 50 or more employees are covered. The employee threshold is measured at the level of the technical operating unit, which is also the reference for social elections.
What information needs to be reported?
Employers must prepare an analysis of remuneration structures, broken down by gender.
Employers with 50 to 100 employees must complete a short-form report that covers remuneration and benefits expressed in full-time equivalents, including wages, bonuses and other benefits.
Employers with 100 or more employees must complete a comprehensive report. This must include data on categories of workers, seniority, qualifications and functions, broken down by gender.
If gaps are identified, the company may need to draft an action plan. The plan should set out objectives, areas of action, instruments to achieve them, a timeline and a monitoring system.
When and where to send the data?
Reports must be provided to the works council, or if there is none, to the trade union delegation or employment committee. The report should be submitted at least 15 days before the relevant meeting and must be discussed within three months after the end of the financial year. The cadence of reporting is every two years, covering two accounting years.
Who can see the results?
The report is communicated internally to the works council or trade union representatives. There is no legal obligation to publish or disclose the data externally, although the social inspection may request access.
Equal pay laws
The Act of 10 May 2007 prohibits any direct difference in treatment between men and women in relation to pay for the same work. Collective Bargaining Agreement No. 25 also guarantees equal pay for men and women carrying out equal or equivalent work.
Employee rights
Employees who believe they are paid less than colleagues of the opposite sex for the same work can claim an upward harmonisation of their salary. Internal mediators may be appointed to investigate and resolve suspected pay discrimination.
Risks of non-compliance
Failure to produce the required analytical report can lead to level 2 sanctions under the Social Criminal Code, including fines up to EUR 4,000. In serious cases of discrimination, criminal sanctions may apply, including up to one year of imprisonment and fines up to EUR 8,000. Members of works councils or unions who unlawfully disclose report content may also face fines. Civil remedies, such as reinstatement or compensation, are also available to employees.
What will change by 2026
New EU-wide rules
The EU Pay Transparency Directive introduces stronger obligations for employers. Key changes will include:
A duty to take corrective action if significant gender pay gaps are identified
Greater employee rights to request pay information
A shift towards upward harmonisation when unequal pay is found
How Belgium is likely to apply them
Belgium already has robust frameworks in place, but changes are expected to strengthen enforcement and to introduce explicit obligations to act where pay gaps are detected. Draft legislation has not yet been submitted to Parliament, but employers should expect more rigorous reporting standards, stronger transparency obligations and greater scrutiny from employee representatives.
FAQ
Do small companies need to report?
No. Only employers with 50 or more employees are in scope.
Do reports need to be made public?
No. Reports are for internal discussion with employee representatives, but labour inspectors can request access.
How often must reports be prepared?
Every two years, covering two accounting years.
What happens if a pay gap is found?
The works council or union delegation may decide to draft an action plan to ensure gender-neutral pay structures.
Helpful resources
Belgian Federal Public Service Employment, Labour and Social Dialogue – Pay Gap Information
Collective Bargaining Agreement No. 25 on Equal Pay
Royal Decree of 25 April 2014 on gender pay reporting templates
EU Pay Transparency Directive 2023/970
