Which contributions are involved?
For the period from 1 October 2026 to 31 December 2033 inclusive, employer and employee contributions on holiday pay will be temporarily increased:
Employer contribution
The draft states that the contribution rate will increase to 15.96% from the fourth quarter of 2026 and to 16.11% from the first quarter of 2027.
Specifically, this means a quarterly contribution increase of:
- 0.12%: 5.57% thus becomes 5.69% from the 4th quarter of 2026
- 0.15%: 5.69% thus becomes 5.84% from the 1st quarter of 2027
In practice, the contribution increases by 0.12% from 1 October 2026. On 1 January 2027, there will be an additional increase of 0.15%.
Employee contribution
The draft also provides for an increase in the employee withholding (applicable to the holiday pay of manual workers) from 1% to:
- 1.07% from the 4th quarter of 2026;
- 1.16% from the 1st quarter of 2027.
Why is the financing temporarily adjusted?
During the health (COVID) and energy crises, days of temporary unemployment due to force majeure were exceptionally assimilated to worked days. As a result, employees were able to retain their rights to paid holiday.
However, this assimilation had a significant financial impact on the annual holiday scheme. The reserves decreased sharply, while the expenses for holiday pay still had to be financed.
With the temporary increase in contributions, the government aims to strengthen the scheme financially. This will also help it better absorb future crises and other unexpected challenges.
Are these measures final?
No. This is currently a draft royal decree approved by the Council of Ministers. This draft must first be submitted for advice to the Council of State.
Afterwards, the approval process must be completed and the royal decree must be published in the Moniteur belge.
What does Securex do for you?
We continue to monitor these measures. As soon as this measure becomes official, we will apply it automatically.
