Chapter 6 Maternity Leave
Maternity leave benefit (moederschapsrust uitkering / prestations de maternité) is a benefit available to all new mothers. Different benefit schemes exist depending on whether the woman is employed, unemployed or self-employed. Employed and unemployed women are eligible for the benefit if they have worked at least 120 days in the six months prior to applying for the benefit and have paid sufficient social security contributions. Holidays and days of unemployment also count as working days. If the mother has a part-time contract, she has to have worked at least 400 hours in the last eighteen months. Self-employed mothers are only eligible if they have paid two quarterly social security contributions.
Employed and unemployed mothers are granted fifteen weeks of leave, of which at most six weeks can be taken before the expected date of birth. At the latest, the leave must start one week before the expected date of birth. If the birth takes place before the expected date of birth, the days between the actual and expected date of birth are lost. After the birth, the maternity leave has to last for at least nine weeks. If more than one child is born, the maternity leave period is increased by four weeks, of which two can be taken before the birth.
During the first thirty days of their leave, employed mothers receive 82% of their gross daily wage. The gross daily wage is calculated based on a six-day working week and the benefit amount is paid for six days per week. After the thirtieth day, they receive 75% of their gross daily wage, which is limited to the amount shown in Table 6.1.
| Type | Component | 2016 | 2017 | 2018 | 2019 | 2020 |
|---|---|---|---|---|---|---|
| Payment | Max. daily wage | 135.91 | 138.63 | 139.74 | 142.53 | 144.10 |
| Taxation | Withholding tax | 11.11% | 11.11% | 11.11% | 11.11% | 11.11% |
| Taxation | SIC | no | no | no | no | no |
For the first 30 days, unemployed mothers receive a basic amount equal to their unemployment benefit plus 19.5% of the wage on which their unemployment benefit was calculated, which is limited to the maximum daily wage shown in Table 6.1. After that the benefit is reduced to 15% of the wage on which unemployment benefit was calculated.
For self-employed mothers, at least one week of mandatory leave is taken before the expected date of birth and two weeks are taken after the actual birth. Additionally, nine more weeks are available, of which at most two can be taken before the expected date of birth. If more than one child is born, one extra week leave is granted. These nine (or ten) weeks can also be taken half-time, in which case the duration is doubled and the amount is halved. The gross benefit amount is fixed and displayed in Table 6.2.
| Type | Component | 2016 | 2017 | 2018 | 2019 | 2020 |
|---|---|---|---|---|---|---|
| Payment | Benefit amount | 458.30 | 467.47 | 475.41 | 484.90 | 489.75 |
| Taxation | Withholding tax | 11.11% | 11.11% | 11.11% | 11.11% | 11.11% |
| Taxation | SIC | no | no | no | no | no |
These benefits are subject to the withholding tax on labor and replacement income, as well as the advanced levy for the personal income tax. The rate is 11.11%. A summary of maternity leave benefit calculation rules is provided in Table 6.3.
| Employment status | Maternity leave benefit |
|---|---|
| Employee bound by contract | |
| First 30 days | 82% of unlimited wage |
| From 31 days - 15/19 weeks and/or after 15/19 weeks | 75% of maximum daily wage |
| Leave due to pregnancy risk | 78.24% of maximum daily wage |
| Leave due to breastfeeding risk | 60% of maximum daily wage |
| Employee no longer under contract | |
| First 30 days | 79.5% of limited wage |
| From 31 days - 15/19 weeks and/or after 15/19 weeks | 75% of maximum daily wage |
| Leave due to pregnancy risk | Not applicable |
| Leave due to breastfeeding risk | Not applicable |
| Unemployed individual | |
| First 30 days | Unemployment benefit + 19.5% of limited wage used for unemployment benefit calculation |
| From 31 days - 15/19 weeks and/or after 15/19 weeks | Unemployment benefit + 15% of limited wage used for unemployment benefit calculation |
| Leave due to pregnancy risk | Not applicable |
| Leave due to breastfeeding risk | Not applicable |
| Part-time employment + unemployment | |
| First 30 days | Calculations based on wages and unemployment data |
| From 31 days - 15/19 weeks and/or after 15/19 weeks | Calculations based on wages and unemployment data |
| Leave due to pregnancy risk | Calculations based on wages and unemployment data |
| Leave due to breastfeeding risk | Calculations based on wages and unemployment data |
6.1 Modelling Assumptions
- We do not know when the mothers have taken their leave nor the duration of their leave, thus the maximum leave duration is assumed in all cases.
- We do not know whether the baby was born prematurely, influencing the duration of the leave, thus the maximum leave duration is assumed in all cases.
- We do not know the previous salary of unemployed mothers and therefore the exact figure cannot be used in their maternity leave benefit calculation. The unemployment benefit is assumed to be 60% of the previous salary.
- Maternity leave influences the annual income used in leave benefit calculation. The calculation of daily income excludes the leave period from the calcuation. Thus the weekly income is not found by dividing by 52 weeks but instead by (52 - leave weeks).
6.2 Module input
6.2.1 Variables
#> Warning in create_inputvar_table(path_xlsx): Some variables are missing:
#> id_h_sn, dag_p_hsn, dgn_p_hsc, yemch_pyg_sm, yse_pyg_sm, ypt_hyg_sm.| Name | Description | Database |
|---|---|---|
| dag_p_hsn | Age at the time of interview | HBS |
| dgn_p_hsc | Gender | HBS |
| id_h_sn | Household ID | SILC |
| yemch_pyg_sm | yearly gross cash employment income | SILC |
| ypt_hyg_sm | yearly gross regular inter-household transfer received | SILC |
| yse_pyg_sm | Yearly gross income from self-employment | SILC |
6.2.2 Parameters
| Name | Description | Value (2020) |
|---|---|---|
| ml_duration | Total leave duration in weeks (employed and unemployed mothers) | 15 |
| ml_duration_self | Total leave duration in weeks (self-employed mothers) | 9 |
| ml_hrate_emp | Replacement rate - first 30 days (employed mothers) | 0.82 |
| ml_hrate_unemp | Replacement rate - first 30 days (unemployed mothers) | 0.195 |
| ml_lrate_emp | Replacement rate - from 31 day (employed mothers) | 0.75 |
| ml_lrate_unemp | Replacement rate - from 31 day (unemployed mothers) | 0.15 |
| ml_max_inc | Max daily income (employed and unemployed mothers) | 144.1 |
| ml_weekly_self | Maternity leave benefit per week (self-employed mothers) | 489.75 |
| ml_with_tax | Withholding tax on benefits | 0.1111 |
6.4 References
[] Congé de maternité et pauses d’allaitement. belgium.be, Informations et services officiels, 2021. URL: https://www.belgium.be/fr/emploi/conges_et_interruption_de_carriere/conge_de_maternite_et_pauses_dallaitement.
[] Zwangerschap, geboorte en kraamtijd. Christelijke Mutualiteit, 2021. URL: https://www.cm.be/media/Brochure-zwangerschap-en-geboorte_tcm47-12671.pdf.
[] J. Derboven, Z. Rongé, S. Van Houtven, et al. “EUROMOD COUNTRY REPORT, BELGIUM (BE) 2016 – 2019”. In: n.d. (2019).