Updates in Belgian labour law for 2026: what has already been decided?
This newsletter provides an overview of several key social and legal developments relevant to employers in 2026, ensuring you to stay informed in a timely manner about upcoming changes and to prepare accordingly. Other important topics will be explored in separate newsletters.
1. Meal vouchers: tax deductibility and temporary exclusion from the wage norm confirmed
As already mentioned in a previous newsletter, it was recently decided to increase the maximum value of meal vouchers by 2 EUR (from EUR 8 to EUR 10). Until now, there had been uncertainty regarding the increase in the tax deductibility of the employer’s contribution. This has now been established in a new law.
As of 1 January 2026, the amount that the employer may deduct as a professional expense will increase from EUR 2 to EUR 4, provided that the employer pays the maximum employer contribution of EUR 8.91 per meal voucher.
It has also been confirmed that an increase in meal vouchers will have no impact on the wage norm for the year 2026.
Finally, no further discussions have taken place within the government regarding the previously announced abolition of eco‑vouchers.
Action point
Please inform your payroll business partner if you wish to increase the value of meal vouchers and sign an amendment to the employment contract with the workers concerned.
! Although an increase is not mandatory at the federal level, sectors may still impose an increase through sectoral agreements. Of course, we keep our clients systematically informed of relevant sectoral developments.
2. Mandatory mobility budget from 2027: are you ready?
From now on, any employer who provides at least one company car for more than 36 months will be required to offer a mobility budget to their employees. This obligation applies from 1 January 2027 for companies employing at least 50 workers.
From 1 January 2028, this obligation will be extended to employers with at least 15 workers.
It is currently still uncertain if and how the existing mobility budget will be further adjusted. The draft law has been submitted for advice to the competent authorities, and no final details are yet known regarding its practical implementation.
Although not all modalities have been finalized, it is advisable to start anticipating the implementation of a mobility budget now. Setting up such a system requires time, both administratively and organizationally. By starting today, you will be ready as soon as the obligation enters into force. Pro‑Pay can advise and support you, from guidance to practical implementation.
3. Limitation of indexation (the “centimes‑index”): no application in January
As a reminder, within the framework of the budget, the government intends to introduce a new salary indexation system with a ceiling of EUR 4,000 for the calculation of indexation. For salaries above EUR 4,000, indexation would only apply to the first EUR 4,000.
To date, in the absence of a legal text, there is no clarity regarding the exact date of entry into force of this measure nor the concrete modalities of application.
4. Voluntary overtime – new regime as of 1 April 2026
The government has approved a reform of the voluntary overtime regime. This reform will enter into force on 1 April 2026 (subject to publication of the law in the Belgian Official Gazette).
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Regime applicable until 31 March 2026
Currently, two distinct systems of voluntary overtime exist:
- Classic voluntary overtime
- Maximum 100 hours per year (or 120 hours if no relance hours are used)
- Does not give entitlement to compensatory rest, but does give entitlement to overtime pay
- Requires a written agreement for a maximum of 6 months (renewable)
- Relance hours (“net hours”) – extended until 31 March 2026
- Maximum 120 hours per year
- No entitlement to compensatory rest and no overtime supplement
- Exempt from social security contributions and withholding tax
- Requires a written agreement for a maximum of 6 months (renewable)
In total, a worker may currently perform up to 220 voluntary overtime hours per year (combining both systems)
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New system as of 1 April 2026
The Council of Ministers has approved a preliminary draft law introducing a single system of voluntary overtime:
- 360 voluntary overtime hours per year, without justification and without compensatory rest
- Maximum 240 net hours
- Applicable in all sectors
- Written agreement required for a maximum of 1 year, with tacit renewal. Termination possible with one month’s notice or by mutual agreement.
- This regime applies only to:
- full‑time workers, or
- part‑time workers employed for at least 3 years and only in the event of a temporary increase in workload
Finally, an update regarding fiscally advantageous overtime (i.e. the partial exemption from withholding tax). The structural extension to 180 hours was included in the government agreement but has not yet been definitively approved. For now, in 2026, only 130 hours may benefit from this tax advantage, except in certain sectors such as construction.
