Overtime Reform: Full speed ahead… or a U-turn?

The rules on overtime have, in recent years, evolved into a maze of temporary measures, exceptions and divergent regimes. With the new coalition agreement, the new government aims to restore structure to this landscape. Certain temporary systems will be made permanent, while the regime on voluntary overtime will be broadened to offer greater flexibility to both employers and employees.

In this article, we outline the general principles governing the performance of overtime. We examine two special regimes — voluntary overtime and "relance" overtime — and conclude with a look at the future laws in this area.

General Principles

In Belgium, the legislator remained fundamentally cautious for a long time regarding (excessive) overtime. With the proposed reform, this caution somewhat decreases, but the social partners in the National Labour Council (NLC) remain reluctant (see below).

Overtime is in principle only permitted in a limited number of clearly defined situations. These include cases where overtime is permitted (i) without any formalities (e.g., shift work), (ii) subject to formalities (e.g., a social inspector’s approval in case of an exceptional increase in workload), or (iii) by Royal Decree in certain sectors or companies.

Unless otherwise provided, authorised overtime may never exceed 11 hours per day or 50 hours per week and must be compensated by compensatory rest and overtime pay.

In addition to these classic, strictly regulated forms of overtime, the legislator has introduced a more flexible mechanism: voluntary (relance) overtime. Such overtime may be performed outside the specifically permitted scenarios, provided that the employee has previously and expressly consented to this system (see below).

Classic Overtime

Working time legislation establishes minimum and maximum limits on the number of hours an employee may work. It provides specific scenarios in which these limits may be exceeded, giving rise to overtime.

The application of these scenarios generally requires compliance with certain formalities.

In principle, overtime must also be compensated by granting compensatory rest and paying an overtime premium.

In addition, there are certain flexible working arrangements (e.g., sliding working hours) which, provided certain conditions are met, do not give rise to overtime.

Paid compensatory rest

Exceeding normal working time limits is only permitted if the average weekly working time is respected over a defined reference period. This means that hours worked in excess of the normal working schedule must, in principle, be compensated by paid compensatory rest (subject to exceptions, e.g., voluntary (relance) overtime (see below)).

If the total number of hours worked during the reference period exceeds the average weekly working time multiplied by the number of elapsed weeks by more than 143 hours (the so‑called internal limit), compensatory rest must be granted immediately before any additional overtime can be performed.

Overtime pay

Overtime subject to overtime pay includes hours worked in excess of 9 hours per day or 40 hours per week (or in excess of lower limits provided for in a collective bargaining agreement at sector or company level).

Such overtime generally entitles the employee to a premium of 50% of normal pay. If overtime is performed on Sundays or public holidays, the premium is 100%, subject to statutory or sectoral exceptions.

In practice the overtime premium of 50% or 100% is paid in the month in which the overtime is worked and the employee receives their normal wage at 100% when taking compensatory rest.

Voluntary Overtime (Current Regime)

The current voluntary overtime mechanism can help manage overtime levels within a company by softening the strict overtime rules and allowing employees to supplement their basic salary.

Voluntary overtime was introduced in February 2017. These are overtime hours that employees may perform outside the working schedules set out in the work regulations, without the employer having to justify a specific motive and without prior formalities, other than the employee’s prior, express and written agreement to this system. 

Number of hours

With the employee’s consent, voluntary overtime may be performed up to a statutory annual maximum. The basic quota is 120 hours per calendar year. However, when combined with the relance overtime (see below), the quota is 100 hours per calendar year.

These hours may only be worked if the employer requests them; employees do not have a right to perform voluntary overtime.

Formalities

To perform voluntary overtime, the employee must sign a written agreement with the employer prior to performing such hours. The agreement is valid for six months and may be renewed if the employee continues to wish to perform voluntary overtime.

No additional procedure or motivation is required, unlike classic overtime.

Modalities

• Voluntary overtime hours are not compensated with rest.
• Overtime premium is due (in other words, they are paid at 150% or 200%).
• The voluntary overtime hours count toward the internal threshold, except for the first 25 voluntary overtime hours.
• The absolute limits of 11 hours per day and 50 hours per week remain applicable.

Social security and tax treatment

The overtime premium is subject to normal social security and withholding tax. However, the first 180 overtime hours benefit from partial withholding tax exemptions.

Relance Overtime (applicable until 31 March 2026)

"Relance" overtime consists of additional voluntary overtime hours that may be performed in a given period. No compensatory rest or overtime premium is due. These hours are paid at the normal rate (100%). 

These hours are granted in addition to the existing 100 voluntary overtime hours, and employees do not need to exhaust their voluntary overtime quota first.

Number of hours

Employees were allowed to perform 120 relance hours until 31 December 2025. A draft bill of 30 January 2026 now provides that the 120‑hour relance system will again be available from 1 January to 31 March 2026, without compensatory rest or overtime premium. The bill providing for this extension was approved by the Chamber in plenary session on 5 February 2026 and was published in the Belgian Official Gazette on 27 February 2026.

Formalities

To perform relance overtime, the employee must sign a written agreement with the employer prior to performing such hours. The agreement is valid for six months and may be renewed if the employee continues to wish to perform voluntary overtime. It must clearly state that the employee understands that these are relance hours without an overtime premium and without tax or social security contributions.

No additional formalities apply.

Modalities

• Relance overtime hours are not compensated with rest.
• No overtime premium is due (in other words, they are paid at 100%).
• The relance overtime hours do not count toward the internal threshold.
• Relance hours may not exceed 11 hours per day or 50 hours per week.
• Part-time workers may only perform relance hours once they exceed the daily or weekly limits applicable to full time workers.

Social and tax treatment

The 120 relance hours are financially advantageous for both employer and employee, since there are no social security contributions or withholding or income tax are due.

The net amount of these hours equals the gross amount, which also equals the total cost for the employer — these hours are fully net.

New regime in anticipation as from 1 April 2026

Coalition agreement and initial draft bill

The federal coalition agreement provided for a substantial expansion of the voluntary overtime system. The initial draft bill included the following proposal: employees could perform up to 360 voluntary overtime hours per year (or 450 hours in the hospitality sector). Of these, 240 hours (or in the hospitality sector 360 hours) would be fully net — exempt from both social security contributions and taxes. The precise modalities of this system were, however, not yet defined.

Formalities

To perform voluntary overtime, the employee must sign a written agreement with the employer prior to performing such hours. What is new is that this agreement:

• Is valid for one year (instead of six months); 
• May be tacitly renewed each time for a period of one year; and
• May be terminated at any time by the employer or the employee by means of written or electronic notice, subject to a one‑month notice period, which starts on the day following the termination notice (i.e. the day after it is sent or handed over).

The agreement may be general in nature (a willingness to perform voluntary overtime) or specific/punctual (e.g. three additional hours on Fridays for a period of two months). The employee may attach conditions to his/her consent. Naturally, the employer must also agree to allow voluntary overtime to be performed.

Modalities

• No compensatory rest would be due for these hours.
• No overtime premium would be due on 240 of the 360 hours.
  • In the hospitality sector, this concerns 360 of the 450 hours.
• They would not count towards the internal threshold.
• Part-time workers would only be allowed perform voluntary overtime if:
  • They have been employed part‑time by the same employer for at least three years; and
  • Only in the event of a temporary increase in workload.
  • A transitional arrangement provides that part‑time employees who already had a valid agreement on voluntary overtime in place on 1 April 2026 may continue to perform such overtime until the end of the agreed term.
• The statutory rule that voluntary overtime cannot be combined with part‑time work performed in the context of career breaks or thematic leave is expressly reaffirmed.

Social security and tax treatment

As mentioned, 240 hours of 360 voluntary overtime hours would be fully net — exempt from both social security contributions and taxes. It should be noted in this respect that the draft bill provides that any relance hours performed between 1 January and 31 March 2026 will be deducted from this contingent of 240 net hours.

As regards the hospitality sector, out of the 450 voluntary overtime hours, 360 hours may be paid under the gross = net regime.

Recently, the Council of Ministers also approved a draft royal decree aimed at excluding from the concept of remuneration serving as the basis for the calculation of social security contributions the net compensation relating to 240 hours of overtime performed in accordance with the Act of 16 March 1971 on labour, as well as 360 hours of overtime performed pursuant to the Act of 16 November 2015. In addition, following the extension of the relaunch hours system until 31 March 2026 inclusive, it is provided that relaunch hours performed between 1 January and 31 March 2026 will be deducted from the contingent of exempt overtime hours for the year 2026. The draft is submitted to the Council of State for its opinion.

Status to date 

In principle, this regime was intended to enter into force on 1 April 2026. Although it was not included in the draft bill of 3 February 2026, its content was incorporated into a separate bill that was submitted on 10 February 2026. The initial proposed timing therefore remains feasible. Furthermore, a transitional regime is provided for agreements currently in force: such agreements will remain valid until the end of their term, after which a new agreement must be concluded under the new rules.

This draft bill has not yet been adopted and still requires parliamentary approval. We are monitoring this closely and will inform you as soon as further information becomes available.