Increase in Meal Vouchers
From January 1, 2026, the maximum value of meal vouchers will increase by 2 euros, allowing each voucher to be worth up to 10 euros.
As an employer, you are not required to implement this increase, although your sector may choose to do so. We recommend waiting for the negotiations in your sector for 2025-2026.
Additionally, starting January 1, 2026, the tax-deductible amount per voucher will double (from 2 € to 4 € with the increase from 8 € to 10 €).
Read more: "David Clarinval announces an increase in meal vouchers by 2 euros starting in 2026"
Index Forecast for 2026
Many sectors adjust wages in January. Currently, the index forecast for joint committee 200 is 2.42%. The central index is also expected to be exceeded in January 2026. Be sure to consider this in your budget.
Read more: "Consumer Price Index - Inflation Outlook - Federal Planning Bureau"
Flexi-jobs and Students
The tax-free maximum income for non-retired flexi-jobbers will rise from 12,000 euros to 18,000 euros starting from the 2025 income year. This means your flexi-jobber can earn more and work a bit more. From 2026, in addition to the 650 hours per year that students can work at a favourable rate, you can also employ a student from the age of 15.
Night Work, Working Hours, and Overtime
In 2026, there will be more flexibility in employing your workers, as agreed in the summer agreement. This will positively impact the production and competitiveness of your business. Thus:
- The system of voluntary overtime will be expanded to 360 hours, with 240 hours being tax-exempt. In the hospitality sector, the limit will be raised to 450 hours, of which 360 hours can be worked tax-free.
- The minimum weekly working hours of at least 1/3 of a full-time employment will be removed.
- The legal prohibition on night work (work between 8 PM and 6 AM) will be lifted.
- In the distribution sector and e-commerce, only the hours between midnight (instead of 8 PM now) and 5 AM (instead of 6 AM now) will be considered night work and will qualify for a night premium. This limitation will only apply to new recruits and will not affect those already working at night.
Notice Period
Starting from early 2026 (as stated in the summer agreement), the maximum notice period for new contracts in the event of dismissal will be limited to 52 weeks. The severance pay owed by the employer for not complying with the notice period will also be capped at a maximum of one year’s salary and additional benefits.
The trial period, which allows an employment contract to be terminated during the first six months with a notice period of one week, will be reintroduced.
Wage Transparency
By June 2026, the European directive on wage transparency must be incorporated into national legislation. This directive introduces new rights for both applicants and employees. Your employees will have the right to information about your wage policy, compensation for violations, and protection against reprisals. As an employer, this brings additional obligations, such as providing information, adjustments in recruitment procedures, extensive reporting obligations (only for large enterprises), and new rules regarding the burden of proof, remedies, and sanctions in case of a violation.
Read more: "EU Directive on Wage Transparency: these are the 5 requirements"
Start Job Agreement
As of January 1, 2026, the requirement for employers with at least 50 employees to hire a number of young people under 26 years of age through a start job agreement will be removed.
The Wijninckx Contribution Increases
Starting from the contribution year 2026, the rate of the Wijninckx contribution will increase from 3% to 12.5%. This annual employer contribution is in addition to the general contribution of 8.86% and applies to the accumulation of high complementary pensions for employees and self-employed company managers.
Consider the Deductibility of Company Cars
From 2026, the deductibility for electric vehicles will remain at 100%, but this will gradually decrease to 67.5% by 2031. The deductibility for fossil fuel vehicles will drop to 0% starting in 2028 (for cars purchased between July 2023 and December 2025). If a fossil fuel car is purchased starting in 2026, there will be no right to deduction.
Anticipate Absences
Even though 2026 may seem far away, it is approaching quickly.
Make sure to account for predictable absences in your budget, such as maternity leave, retirement, or an announced medical procedure.
Securex can assist you with this through Outsourcing Solutions.
Read more: "Outsourcing Solutions: outsourcing HR tasks to experts"
