Our Expert in Belgium
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Last updated: 15 May 2026
The Belgium labour law reforms that took effect during the first half of 2026 represent the most significant overhaul of employer obligations in over a decade. Staggered across three implementation dates, 1 January, 1 April and 1 June 2026, the changes cap employer‑initiated notice periods at 52 weeks, raise voluntary overtime quotas to 360 hours (450 hours in hospitality), abolish the long‑standing general prohibition on night work, reduce minimum weekly part‑time hours from one‑third to one‑tenth of full‑time, and update the framework for work‑from‑home allowances and salary indexation. For HR directors, in‑house counsel and SME owners operating in Belgium, the window for reactive compliance is closing fast: contracts, rosters, payroll systems and internal policies all require immediate review.
Belgium’s 2026 labour law changes arrive in three waves. The table below maps each reform to its effective date and the immediate employer action required. Industry observers expect the staggered roll‑out to compress compliance timelines, making advance planning essential.
| Effective Date | Reform | Immediate Employer Action | Risk Rating |
|---|---|---|---|
| 1 January 2026 | Notice period cap: employer‑initiated notice capped at a maximum of 52 weeks. Salary indexation events applied across joint committees. | Audit all termination clauses in existing contracts; recalculate sample notice costs; update severance budgeting; apply indexation adjustments in payroll. | High |
| 1 April 2026 | Voluntary overtime regime: basic annual quota increased to 360 hours (450 hours for hospitality); new consent and record‑keeping obligations with retroactive effect to 1 April. | Update overtime policy and rosters; communicate new written‑consent process to employees; adjust payroll triggers and time‑recording systems. | High |
| 1 June 2026 | Night work ban abolished: employers may introduce night shifts subject to occupational health safeguards and collective consultation. Part‑time minimum reduced to 1/10 of full‑time weekly hours. | Conduct health‑and‑safety risk assessments; consult works council or trade union delegation; update part‑time contracts and scheduling frameworks; notify the labour inspectorate where required. | High / Medium |
| Ongoing (2026) | Work‑from‑home allowance: updated flat‑rate reimbursement guidance; clarified tax treatment for employer contributions to home‑office costs. | Review and formalise WFH expense policy; ensure flat‑rate amounts comply with current thresholds; update payroll coding for non‑taxable reimbursements. | Medium |
Each reform carries distinct compliance deadlines and penalties for non‑compliance. The sections below unpack the five major pillars of the Belgium labour law reforms in operational detail, with sample contract language and step‑by‑step checklists.
From 1 January 2026, the maximum notice period an employer may impose when terminating an employment contract is capped at 52 weeks. This reform replaces the previous regime under which very long‑tenured white‑collar employees could accumulate notice entitlements significantly exceeding one year. The Belgian Labour Act, as published in the Belgisch Staatsblad / Moniteur Belge, confirms that the cap applies to all employer‑initiated dismissals where notice is served on or after 1 January 2026.
Transitional rules protect employees who accrued notice entitlements before the effective date. The calculation remains a two‑step exercise: seniority accrued up to 31 December 2013 is computed under the old rules (Claeys formula or statutory scales), while seniority from 1 January 2014 onward uses the unified statutory notice tables. The combined total is now subject to the absolute ceiling of 52 weeks.
Consider a white‑collar employee hired on 1 September 2005 and dismissed with notice on 15 March 2026. Under the pre‑reform rules, the combined notice entitlement could theoretically exceed 60 weeks. Under the 2026 cap:
For shorter‑tenured employees whose combined calculation falls below 52 weeks, the cap has no practical impact, the standard statutory table applies unchanged.
Employers should review existing employment contracts and template letters for language that references open‑ended notice calculations. A compliant clause might read:
“In the event of employer‑initiated termination, the notice period shall be determined in accordance with the applicable statutory provisions, subject to the maximum cap of 52 weeks as introduced by the Act of [reference number], published in the Belgisch Staatsblad on [date].”
This sample wording is provided for general guidance only and should be adapted to individual circumstances following legal review.
The voluntary overtime regime underwent a major expansion on 1 April 2026. The statutory basic annual quota for voluntary overtime, hours an employee may work beyond the normal weekly schedule on a purely voluntary basis, increased from 120 hours to 360 hours. For the hospitality sector (horeca), the quota rises further to 450 hours. These changes, approved by the House of Representatives with retroactive effect to 1 April 2026, mean that many employers now have substantially more flexibility in managing peak demand, but also face tighter record‑keeping and consent requirements.
| Sector | Previous Annual Quota | New Annual Quota (from 1 Apr 2026) | Key Conditions |
|---|---|---|---|
| General (all sectors unless excepted) | 120 hours | 360 hours | Written employee consent (renewed every 6 months); employer must record hours in real time. |
| Hospitality (horeca) | 360 hours | 450 hours | Same consent rules; additional obligation to integrate hours into the existing cash‑register system where applicable. |
| Sectors with CBA derogation | Varies | Up to 360 hours (or higher if CBA permits) | Sectoral collective bargaining agreement (CBA) may set an intermediate or higher ceiling; consult joint committee. |
Voluntary overtime hours are exempt from the normal compensatory rest requirement, but the overtime pay supplement remains applicable. The standard supplement is 50 % for weekday overtime and 100 % for Sundays and public holidays. Payroll systems must be configured to distinguish voluntary overtime from other overtime categories so that the correct supplement is applied and recorded on pay slips.
Employers should verify that their time‑tracking software can flag voluntary overtime as a distinct pay code and trigger the correct supplement calculation. Any retroactive adjustment back to 1 April 2026 must be documented and reconciled in the payroll ledger.
Belgium’s long‑standing general prohibition on night work, defined as work performed between 20:00 and 06:00, is abolished with effect from 1 June 2026. Under the new rules, employers may introduce night work provided they comply with a series of occupational health safeguards, consultation obligations and, where applicable, sectoral collective agreement conditions. The likely practical effect will be a significant expansion of shift‑based operations in e‑commerce, logistics and manufacturing.
The abolition does not mean a free hand for employers. The reform replaces a blanket prohibition with a regulated‑access framework: night work is permitted, but only after the employer fulfils specific procedural requirements.
Sectoral CBAs typically prescribe a night‑work premium, often between 10 % and 25 % on top of the base hourly rate, and employers should consult their joint committee’s current agreements. Where no sectoral premium exists, market practice increasingly includes a flat‑rate night‑shift allowance in the employment contract. Additionally, employers must ensure that night workers have access to adequate rest facilities, transport arrangements (where shifts end after public transport ceases) and the right to request a transfer to day work on health grounds.
Effective 1 June 2026, the minimum weekly working time for part‑time employees is reduced from one‑third to one‑tenth of the full‑time weekly schedule in the relevant sector. For a standard 38‑hour working week, the new minimum drops from approximately 12 hours 40 minutes to 3 hours 48 minutes. This reform is designed to increase labour‑market flexibility and bring Belgian law closer to the working‑time models used in neighbouring jurisdictions.
In practice, the change is most relevant for retail, hospitality and cleaning sectors where employers regularly engage staff for short shifts. It also has implications for payroll pro‑rata calculations, social security contributions and entitlement to employment benefits.
Existing part‑time contracts that reference the one‑third minimum threshold should be amended. A compliant clause might state:
“The Employee’s weekly working time shall not fall below one‑tenth of the full‑time weekly working hours applicable within Joint Committee [number], in accordance with the Labour Act as amended by the Act of [reference], effective 1 June 2026.”
The reforms strengthen the right of full‑time employees to request a part‑time schedule and, conversely, the right of part‑time employees to request additional hours when vacancies arise. Employers must respond in writing within one month, stating reasons if the request is refused. Maintaining a register of part‑time employees who have expressed interest in increased hours is now considered best practice and may become a regulatory obligation under future implementing decrees.
The work from home allowance Belgium framework was updated in parallel with the broader Belgium labour law reforms package. Employers who require or permit structural telework (an average of at least one day per week on a regular basis) are expected to reimburse home‑office costs. The accepted flat‑rate reimbursement, as confirmed by practitioner guidance from major social secretariats, remains set at a monthly maximum that is exempt from social security contributions and personal income tax, provided the employer formalises the arrangement in writing.
Practitioner guidance (as reported by leading Belgian social secretariats) indicates that the flat‑rate office allowance and a separate internet/communication allowance may be combined, each treated as a non‑taxable reimbursement of actual costs incurred, subject to the established monthly ceilings.
Part‑time employees working from home are also eligible for the allowance on a pro‑rata basis, calculated in proportion to their telework days relative to their contractual schedule.
Belgium’s automatic salary indexation system ties wage adjustments to the consumer price index (gezondheidsindex / indice santé). In January 2026, the index triggered salary increases across multiple joint committees, with the majority of white‑collar sectors seeing adjustments applied from 1 January 2026. The precise percentage varies by sector and is published by the Federal Public Service Employment.
For employers, the indexation creates an immediate payroll processing obligation. Missing or delaying the adjustment exposes the employer to back‑pay claims, interest and potential sanctions from the social inspectorate.
The following employer checklist Belgium distils the 2026 reforms into 15 discrete action items, sequenced by urgency. Each item identifies the responsible owner, the recommended deadline and a priority rating.
| # | Action | Owner | Deadline | Priority |
|---|---|---|---|---|
| 1 | Audit all employment contracts for notice‑period language exceeding 52 weeks. | HR / Legal | Immediate | High |
| 2 | Recalculate severance budgets using the 52‑week cap for long‑tenured employees. | Finance / HR | Immediate | High |
| 3 | Apply January 2026 salary indexation to all affected payroll records. | Payroll / Social secretariat | Immediate | High |
| 4 | Draft and distribute a renewed voluntary overtime consent form (6‑month cycle). | HR | Within 30 days | High |
| 5 | Update time‑tracking systems to record voluntary overtime as a distinct pay code (360 h / 450 h caps). | IT / Payroll | Within 30 days | High |
| 6 | Reconcile any retroactive voluntary overtime adjustments back to 1 April 2026. | Payroll | Within 30 days | High |
| 7 | Conduct an occupational risk assessment for proposed night‑work schedules. | Prevention advisor / External service | Before introducing night work | High |
| 8 | Consult works council or trade union delegation on night‑work introduction. | HR / Industrial relations | Before 1 June or before first night shift | High |
| 9 | Amend part‑time contracts referencing the old 1/3 minimum to reflect the new 1/10 threshold. | HR / Legal | 60–90 days | Medium |
| 10 | Establish a register of part‑time employees requesting additional hours. | HR | 60–90 days | Medium |
| 11 | Formalise or update the written telework policy and WFH allowance amounts. | HR / Legal | Within 30 days | Medium |
| 12 | Code the WFH flat‑rate reimbursement as a non‑taxable payroll line item and verify with social secretariat. | Payroll | Within 30 days | Medium |
| 13 | Update template termination letters to reference the 52‑week cap and applicable statutory provisions. | Legal | Within 30 days | Medium |
| 14 | Brief line managers on all changes, distribute summary guidance note. | HR / Comms | Within 30 days | Medium |
| 15 | Schedule a compliance review in Q3 2026 to assess implementation and address any outstanding gaps. | HR / Legal | By 30 September 2026 | Medium |
Employers may wish to issue a short internal communication summarising the key changes. A template might include:
“Dear colleagues, we are writing to inform you of several important changes to Belgian employment legislation that took effect in 2026. These include adjustments to notice periods, overtime arrangements, night‑work rules, part‑time scheduling and remote‑work allowances. Our HR team has updated the relevant policies, which are available on [intranet link]. If you have questions about how these changes affect your individual employment terms, please contact [HR contact].”
The 2026 Belgium labour law reforms touch virtually every aspect of the employer‑employee relationship, from the moment an employment contract is signed to how it ends. The combination of capped notice periods, expanded overtime flexibility, liberalised night work, lower part‑time thresholds and formalised WFH allowances creates a more flexible but also more documentation‑intensive landscape. Early indications suggest that employers who act promptly, auditing contracts, updating payroll systems and consulting employee representatives, will be best positioned to realise the benefits of the new framework while managing compliance risk. Those operating across multiple Belgian jurisdictions and sectors should pay particular attention to sectoral CBA variations that may modify or supplement the statutory rules.
Legal disclaimer: This article is provided for general informational purposes only and does not constitute legal advice. The content reflects legislation and practitioner guidance available as of 15 May 2026. Employers should seek bespoke legal advice tailored to their specific circumstances before implementing changes to employment contracts, policies or payroll systems.
This article was produced by Global Law Experts. For specialist advice on this topic, contact Maxim Korthoudt at Bannister Advocaten, a member of the Global Law Experts network.
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