Which employers belong to the healthcare sector?
The ‘healthcare sector’ is defined very broadly for the application of this regulation.
It includes both private and public services and organisations that provide care, support, and assistance to individuals, including the elderly, minors, persons with disabilities, and vulnerable individuals, such as victims of domestic violence.
For the private sector , the legislation refers to joint committees, while for the public sector it refers to the NACE codes of the institutions that can utilise these measures. You can find the full list on the NSSO website.
Which pensioners are eligible?
To be eligible, the employee must:
Either be retired (old-age or survivor's pension) on July 1, 2022
Or be retired (old-age or survivor's pension) and have reached the age of 66 years (new retirement age) before the first day of the relevant month
Example: Jan celebrates his 66th birthday on January 10, 2026. From February 1, 2026, he is eligible for the preferential regime.
Which benefits are extended?
The preferential measures apply to both social security contributions and taxation of the employee/pensioner.
Regarding social security contributions, there will be no employee contributions (13.07%) withheld. This exemption is applied after any reduction under the work bonus.
In terms of taxation, a separate and uniform tax rate of 33% is applied to personal income tax (unless the tax rate on jointly taxed income is lower). This rate only applies to the remuneration received, including holiday pay. Any severance payments, replacement income, and arrears are not included and will be taxed at the normal progressive rate if applicable.
This ensures that these employees retain more net pay for the same gross salary.
Pensioners who can benefit from this preferential regime must still consider the maximum amounts they are allowed to earn additionally. This is especially important for those who have not yet reached retirement age. Those who earn too much may face a reduction or suspension of their pension. The maximum limits can be found on the website of the federal pension service.
More flexible work regime
These employees may, in deviation from the normal rules for part-time work, work less than one third of the normal work schedule of a full-time employee. This is to provide maximum flexibility in attracting as many candidates as possible.
Moreover, there is also a different regulation regarding the notification of individual work schedules for variable employment of part-time employees. You only need to notify this three working days in advance (instead of the normal 7 days).
The employer in the healthcare sector must consult with the works council or, if there is none, with the committee for prevention and protection at work or, otherwise, with the trade union delegation regarding these measures. This must occur monthly and for the first time at the meeting of the relevant body following the first use of this measure.
Entry into force
The law provides for a retroactive extension of this measure from December 31, 2025. Thus, the continuity of this measure is guaranteed since the previous extension ended on that date.
What does Securex do for you?
If you have any questions about this measure, do not hesitate to contact your Legal advisor at myHR@securex.be
Sources
- Law of November 20, 2022 concerning measures regarding personnel shortages in the healthcare sector
- Law of December 19, 2025 for the extension of certain measures provided in the law of November 20, 2022 concerning measures regarding personnel shortages in the healthcare sector.
