In 2026, several legal changes will affect personnel management.
Meal vouchers (10 €)
Since 1 January 2026, the maximum value of the meal voucher has been increased from €8 to €10 per day. The maximum employer contribution is increased to €8.91, the minimum personal contribution for workers remains €1.09. This increase can represent about +€40 net per month and per worker.
Pay transparency
The European Directive 2023/970 on pay transparency must be transposed into Belgian law by 7 June 2026 at the latest. The objective is equal pay for women and men through transparency measures.
Some measures concern all employers (regardless of their size):
- Transparency in recruitment: indication of remuneration and prohibition on requesting previous remuneration.
- Prohibition of contractual salary confidentiality clauses.
- Obligation to make objective and non-sexist criteria to determine remuneration and its progression.
- The right of the worker to be informed about the level of remuneration of colleagues performing the same work or performing work of the same value.
For employers with ≥ 100 workers, a reporting obligation on the pay gap between women and men is put in place. In the event of a deviation of +5%, corrective actions will be mandatory
|
Employers concerned |
Deadline |
Frequency |
First year covered |
|
≥ 250 workers |
June 7, 2027 |
Yearly |
2026 |
|
150 – 249 workers |
June 7, 2027 |
Every 3 years |
2026 |
|
100 – 149 workers |
June 7, 2031 |
Every 3 years |
2030 |
New policy for the return to work of the long-term sick
The aim is to direct the worker with incapacity to a suitable job as quickly as possible. To this end, the main new features are as follows:
- Preventive trajectory: the worker can request an adaptation of the workstation to prevent incapacity.
- Maintaining contact: the employer must provide in the work regulations for a procedure for maintaining contact with workers who are incapacitated.
- Work potential: the work potential of an incapacitated worker must be assessed before the employer can start a reintegration process. For employers ≥ 20 people, this reintegration process must be started no later than 6 months after the start of the disability.
- If the worker does not attend the reintegration assessment, he or she may be sanctioned under the statutory sickness insurance.
Other new features related to incapacity for work:
- The employer (> 50 workers) must pay a solidarity contribution as soon as a worker under the age of 55 has been unable to work for more than 30 days (30% of the statutory sickness allowance due in the 2nd and 3rd month).
- The exemption from the medical certificate for the 1st day of absence is reduced to 2 times a year.
- The time to relapse is reduced from 14 days to 8 weeks.
- There is no longer any guaranteed salary in case of relapse during a progressive return-to-work.
- The termination procedure for medical force majeure can be initiated after 6 months of continuous incapacity for work (instead of 9).
Some measures planned for 2026 are still at the draft stage, but their adoption is very likely.
New net overtime regime
From 1 April 2026, the voluntary overtime scheme would be extended. Workers will be able to work up to 360 voluntary overtime hours (450 in the HORECA sector), of which:
240 hours (360 hours in the HORECA) exempt from employer and personal social security contributions and withholding tax (gross = net), and without additional salary;
From the 241st hour (361st hour in the HORECA sector): extra pay (50% increase, 100% on Sundays). Social security contributions and withholding tax must also be calculated. However, a reduction in the withholding tax is granted to the worker and the employer benefits from a partial exemption from the payment of the withholding tax.
Mandatory mobility budget
The mobility budget should evolve from a voluntary system to a mandatory scheme through several phases: obligation on 1 January 2027 for companies with more than 50 workers, and on 1 January 2028 for those with between 15 and 50 workers. Companies with fewer than 15 workers would be excluded.
Return of the trial period
The trial period would be reinstated. During the first six months, either party may terminate the contract with one week's notice.
Night work
There would no longer be a general ban on night work. For the distribution sector and its related sectors, including e-commerce, the period considered "night work" would be limited to the period from 11 p.m. to 6 a.m. The joint committees concerned include the JCs of the independent small retail, the food retail, logistics and large retail companies.
By
Charline Leflot, Advocaat – Partner Employment & Social security Law – BDO Legal
Christian Puku, Advocaat - Associate Employment & Social security Law – BDO Legal
Read also: "HR obligations to bear in mind at the end of the year"