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Staff: entering remuneration

⏱ 6 min readUpdated on

For a salaried employee, you enter the gross monthly salary; Fiplan calculates the rest: contributions, payroll withholding tax (précompte professionnel / bedrijfsvoorheffing), net pay, double holiday pay (double pécule de vacances / dubbel vakantiegeld), and a companion line for the employer charges, created automatically.

What it is for

Remuneration costs more than its gross amount: the employer pays its social security contributions and, for a white-collar employee (employé / bediende), double holiday pay. Fiplan adds them from a single amount, so that the plan never underestimates staff costs.

Steps

  1. Open Encoding, then Remuneration, and click New.
  2. Choose the PCMN Account, the account in the Belgian minimum chart of accounts (PCMN / MAR): a 620… account for a salaried employee (for example 620200, white-collar employees), a 6181… account for the director. Give a Title (“Sales assistant”).
  3. For a salaried employee, choose the Worker type: Employee (white-collar) or Worker (blue-collar, ouvrier / arbeider).
  4. Enter the Gross monthly salary and, if needed, the Annual bonus (as a % of the gross monthly salary) and the 13th month.
  5. Open Adjust rates to check the Withholding tax and the Employer NSSO (employer contributions to the National Social Security Office, ONSS / RSZ), both proposed by default.
  6. If the employee receives a benefit in kind (a car, housing…), open the Benefits in kind (valued at a flat rate) block, folded as long as no amount is entered: the benefit's annual amount, financial year by financial year, under Car or Other (housing, loan, options…). For a car, answer Does the company pay for the fuel?: saving waits for the answer.
  7. Check the Start period and the End period, read the breakdown on the right and click Save. Fiplan also creates the line “Employer charges – Sales assistant” (account 621000).
The “New line — Rémunérations” (new line — remuneration) window: account 620200, Employee, €2,400 gross, and the monthly breakdown.
The “New line — Rémunérations” (new line — remuneration) window: account 620200, Employee, €2,400 gross, and the monthly breakdown.

Worked example · Boulangerie Dupont SRL

A sales assistant, a white-collar employee, €2,400.00 gross per month, over the whole term of the plan, at the default rates.

Each monthRateAmount
Gross salary2,400.00
Personal NSSO13.07%313.68
Taxable base2,086.32
Withholding tax20%417.26
Net estimate1,669.06
Employer NSSO25%600.00
Monthly employer cost3,000.00

Over the year, a white-collar employee's double holiday pay (92% of the gross monthly salary, i.e. €2,208.00) is added, with its employer contributions:

annual cost

The companion line 621000 carries what exceeds the twelve gross salaries: €38,760.00 − €28,800.00 = €9,960.00 per financial year.

Pitfalls

The right account for the right person. A 620… account opens the employee form, a 6181… account the director's form. On any other account 62, the screen shows no amount field: the line would be saved without figures.
The default rates are starting points. Employer NSSO is proposed at 25% for a white-collar employee and 31% for a blue-collar worker, withholding tax at 20%: adjust them with your social secretariat (secrétariat social / sociaal secretariaat).
Do not copy the employer charges. The “Employer charges” line is created and kept up to date by Fiplan. Entering it a second time would double the cost.
The bonus and the 13th month are pay. Their gross amount goes to the employee's account (620), split like the salary: personal NSSO, withholding tax, net payable; only their employer contributions go to 621000. Fiplan spreads them over the twelve months of the “Employer charges” line and applies the salary's rate to the withholding tax (the bonus scale is not modelled).
Single holiday pay is not added. Single holiday pay (pécule simple / enkel vakantiegeld) is the pay for the days of holiday, already included in the twelve months. Only double holiday pay is added (white-collar employee); for a blue-collar worker, holiday pay is paid by their holiday fund (caisse de vacances / vakantiekas), and the screen says so. The employer of a blue-collar worker does pay an annual contribution of 10.27% of gross pay at 108%, claimed by the NSSO and paid by 30 April of the following year: Fiplan adds it to the charges (621000) and pays it in April.
A blue-collar worker pays contributions on 108% of gross pay. Their contributions — employer and personal — are calculated on gross pay increased by 8%: this is how the NSSO collects the contributions due on single holiday pay, which the holiday fund pays out. For €2,500 per month at 31%, the employer contribution is 2,700 × 31% = €837 per month, not €775. The bonus and the 13th month remain subject to contributions on their gross amount: the source says nothing about increasing them, and Fiplan does not assume it.
A benefit in kind is not an expense. Fiplan does not calculate the benefit (art. 36 ITC 92): you enter its annual amount. It writes no journal entry for it, and the payroll (NSSO, withholding tax) remains that of the salary. Only the disallowed expense on the benefit of a car is added to the corporate income tax base, and stays there even at a loss: 40% of the benefit if the company pays for the fuel, 17% otherwise (art. 198, § 1, 9° and 9°bis ITC 92) — for a car at €3,000 a year, €1,200.00 or €510.00. The 20% limit on benefits applies to company directors only; the separate levy on the excessive part of employees' benefits in kind (art. 219septies ITC 92) is not calculated by Fiplan, and the screen says so.

What it changes · 2027

① Income statementStaff costs-€38,760.00€28,800.00 of remuneration (620200) and €9,960.00 of charges (621000).
② CashThe year's payments-€35,463.70Net pay each month; NSSO contributions and withholding tax the month after they fall due, under Fiplan's payment conventions.
③ Balance sheetSocial and tax debts€3,296.30The 4th-quarter NSSO contributions and December's withholding tax, paid in January 2028.

Source

NSSO (ONSS / RSZ): the worker's personal contribution is 13.07% of gross pay; 25% is the employer rate proposed by default for a white-collar employee, to be adapted. NSSO administrative instructions 2026/3, on gross pay at 100% or at 108%: for manual workers and similar workers under the private-sector holiday scheme, social security contributions are calculated on gross pay increased by 8%.

Income Tax Code 1992 (CIR 92 / WIB 92): art. 36 (the benefit in kind, valued by the accountant); art. 198, § 1, 9° and 9°bis (the disallowed expense on the benefit of a car — FPS Finance, notes to the corporate income tax return, tax year 2026, p. 19); art. 219septies (the separate levy, not calculated).

Annual holiday legislation (Law of 28 June 1971): single holiday pay is the pay for the holidays; double holiday pay is a supplement.

Minimum standard chart of accounts (plan comptable minimum normalisé / minimumindeling van een algemeen rekeningenstelsel): accounts 620 (remuneration), 621 (employer social security contributions), 453 (taxes withheld), 454 (NSSO), 455 (remuneration payable).

Fiplan conventions, declared in the code (ventilation-paie.ts): NSSO contributions grouped by quarter and paid the following month, withholding tax paid the following month, net pay paid in the same month — modelling conventions, not legal dates.