These measures increase the costs
As of 1 January 2026, breaches of the Social Penal Code will become significantly more expensive. The additional surcharges will increase from 70 to 90, meaning that administrative and criminal fines will henceforth be multiplied by 10 instead of 8. In aggravating circumstances, the fine may not be less than half the maximum of a level 4 sanction.
In addition, from 2026, solidarity contributions and the Wijninckx contribution on employer contributions for supplementary pensions will also increase, which will mainly impact pension plans that provide for higher contribution payments.
But other measures offer opportunities
The expat status — a special tax regime for certain foreign employees temporarily working in Belgium for a Belgian company within an international group—will be relaxed and made more attractive.
Flexi-jobs — a form of employment allowing pensioners and employees with a main job to earn extra income on a flexible basis in certain sectors, with favourable social and tax conditions for both employee and employer—will also become more attractive: the tax-free income will rise to €18,000 (previously €12,000), annually indexable from the 2025 income year. The increase of the maximum flexi-hourly wage from 17 to €21 has not yet been implemented. An extension to all sectors is expected by summer 2026.
Despite the wage norm being set at 0%, you can still offer employees a benefit via meal vouchers: the maximum employer contribution will rise to €8.91 (previously €6.91) and the tax deductibility to €4 per voucher (previously €2), as of 1 January 2026. Note: in some sectors, this increase has already been included in the sector agreement 2025-2026, so please check this in advance. The decision to abolish the other existing vouchers (such as eco vouchers, sports and culture vouchers, etc.) has, however, not yet been taken.
Approved legislation (yet to be published)
The Federal Learning Account—the government tool in which employers had to register employee trainings—will, after repeated postponement, be definitively abolished as of 1 January 2026. A new tool is being considered from 2027, with the registration obligation possibly shifting to the employee.
From 1 April 2026, the statutory basic quota for voluntary overtime will increase from 120 to 360 hours per calendar year. For 240 of these hours, a favourable rate applies: exempt from overtime pay, social security contributions, and taxes (gross = net). In the meantime, the system of relance overtime (current net overtime) will be extended until April 2026.
Other expected changes
For the final legislation on working time, we will have to wait a little longer, but:
- There is a preliminary agreement on the abolition of the ban on night work.
- The government has approved a preliminary draft law that, as of April 1, 2026, will ease part-time work: a weekly working time of at least 1/10th of a full-time employee will suffice (previously 1/3).
- The rules on work schedules in the work regulations will also be simplified. Employers will no longer have to list all full-time schedules; a general time framework will suffice, including workable days, daily time slots, minimum and maximum daily working time, and normal and maximum weekly working time.
- For the annualisation of working time (the so-called 'accordion' schedules that would further flexibilise working hours) and the mandatory time registration from 1 January 2027, there is currently no further information.
From 1 January 2027, employers who provide one or more company cars for more than 36 months will be required to offer employees the option to exchange these for a mobility budget. Exceptions are provided for smaller companies and companies in difficulty. In addition, the employer may require certain functions to opt for pillar 1 (zero-emission vehicle), provided objective and proportionate criteria are met.
Furthermore, the reintroduction of probationary periods is expected in spring 2026.
The announced “Salary Indexation Reform”, which aims to ensure that employees with a monthly salary above €4,000 gross no longer receive a percentage‑based indexation but a fixed amount, may be introduced in a slimmed-down version from 1 April 2026. In the meantime, wage indexations will continue according to the normal system.
Finally, the pension reform will continue to be rolled out.