Impact of the Act concerning a strengthened return-to-work
On 30 December 2025, the Act implementing a reinforced return-to-work policy in case of incapacity for work was published in the Belgian Official Gazette. The new Act will introduce several important changes. These measures aim to strengthen the prevention of long-term absenteeism and reintegration of employees. The foundation of this plan is to increase the accountability of the various key players involved (employees, employers, and health insurance institutions).
Below is an overview of the key impacts for employers:
1. Active absence policy – amendment of the working regulations
As part of long-term absence prevention, employers are required to implement a policy aimed at preventing absenteeism. This policy notably includes the establishment of a concrete procedure for initiating and maintaining contact with employees during periods of absence. The specific modalities of this procedure must be formally incorporated into the company’s working regulations as a new mandatory provision, which will therefore need to be updated accordingly. Where applicable, the Prevention and Protection at Work Committee must also be consulted in accordance with the applicable legal requirements.
We would be happy to support you should you require assistance in updating your working regulations.
Date of implementation: 1 January 2026
2. Solidarity NSSO contribution for long-term absences
The Act introduces more a quarterly solidarity contribution for employers with an average of 50 employees. The contribution equals 30% of the incapacity for work benefit for a period of two months (i.e. the second and the third month, after the 30 days of guaranteed salary) . This contribution is due to the NSSO (National Social Security Office) in case of absence of an employee aged 18 to 54. The contribution is automatically calculated and collected by the NSSO, on the basis of information provided by the competent health insurance fund. The NSSO determines the amount due and recovers it via a debit notice, together with the regular social security contributions for the third quarter following the quarter in which the illness began.
The contribution is not payable in case of the illness of specific categories of employees such as for example temporary workers, flexi-job employees and occasional workers in certain sectors.
Date of implementation: periods of incapacity for work occurring as from 1 January 2026.
3. Exemption from providing a medical certificate
As you may know, companies with 50 employees or more are required to apply the rule allowing employees to take one day of absence without a medical certificate, up to three times per year. Smaller companies may choose to explicitly opt out of this rule in the working regulations if they wish.
As a new measure, the Act reduces the number of times an employee can be absent without providing a medical certificate from 3 to 2 per year.
If your company intends to apply this stricter regime, you will need to amend your working regulations if they explicitly refer to the previous three-day requirement. Of course, you may always apply more favourable rules and continue allowing up to three uncertified days instead of two.
Date of implementation: 1 January 2026
4. Medical force majeure
Under Belgian law, an employment contract could be terminated on the grounds of medical force majeure when an employee is unable to perform their work due to prolonged illness or incapacity. As part of this procedure, there will be an assessment whether the employee can resume their original duties or perform suitable alternative work. If it is determined that the employee cannot return to work in any adapted role, the employer may proceed to terminate the contract on the grounds of medical force majeure.
Under the new Act, the uninterrupted period of work incapacity required to initiate the procedure for terminating a contract due to medical force majeure is reduced from 9 months to 6 months.
The waiting period before a new procedure can be initiated is also reduced to 6 months.
Date of implementation: 1 January 2026.
5. Increased relapse period from 14 days to 8 weeks for the entitlement to guaranteed salary
Under Belgian employment law, employees are entitled to a guaranteed salary for the first 30 calendar days of incapacity for work. A “relapse” is deemed to occur when an employee becomes incapacitated again for the same underlying reason within 14 calendar days following a previous period of incapacity that already triggered the guaranteed salary. In the event of a relapse, the employee is not entitled to a new guaranteed salary period.
The relapse period has been extended to 8 weeks. No new guaranteed salary period will start if an employee becomes incapacitated for the same cause within 8 weeks following the end of a previous incapacity period that gave rise to guaranteed salary.
Date of implementation: 1 January 2026, applicable to work incapacity occurring from that date onwards.
6. Partial work resumption and neutralisation of guaranteed salary
Previously, in case the employee was allowed to resume work partially, there was a limit of 20 weeks during which the guaranteed salary was neutralized in case of new full-time incapacity to work during the partial work resumption. After that period the employee was again entitled to guaranteed salary.
This 20-week limitation has been removed, meaning that the neutralisation of guaranteed salary will apply for the entire duration of the partial work resumption. The employee will therefore immediately fall back on the health insurance fund if they become ill during a partial work resumption.
Date of implementation: 1 January 2026, applicable to incapacity for work occurring from that date onwards.
7. Work potential assessment and new sanction included in the social criminal code
In January 2026, the Code of Wellbeing at Work was amended to introduce an obligation for employers to request an assessment of the employee’s “work potential” in the event of incapacity for work. This assessment is carried out by the prevention advisor-occupational physician, based on information provided via a standardised form. The employer may request this assessment no earlier than eight weeks after the start of the incapacity for work.
Where the assessment concludes that the employee has work potential, employers with at least 20 employees are required to initiate a reintegration process within six months following the start of the incapacity for work.
These obligations apply to all incapacities for work starting as from 1 January 2026.
In addition, the Act of 19 December 2025 introduces a new level 2 sanction under the Social Criminal Code. This sanction applies to employers with at least 20 employees who fail to request the occupational physician to initiate a reintegration process within the prescribed timeframe (6 months).
Date of implementation: 1 January 2026.
Action points
This legislative reform represents a significant shift in Belgium’s approach to long-term incapacity and reintegration. Employers will face new obligations, increased administrative follow-up, and potential financial consequences for non-compliance. Updating internal policies—particularly the work regulations—and preparing HR teams for these new requirements will be essential to ensure full compliance by January 2026.
If you require support in assessing the impact on your company or adapting your internal documents, we remain at your disposal.
