What types of overtime exist?
The overtime system has two main types. Firstly, there is involuntary overtime. In this case, as an employer, you must provide compensatory rest and pay for the overtime worked. You are also responsible for social security contributions and advance tax levy. However, starting in 2026, there will be a tax-friendly regime for the first 180 hours of overtime each year.
Secondly, there is voluntary overtime, which comes in three forms. For ordinary voluntary overtime, you do not need to provide compensatory rest, but you must pay for the overtime. As with involuntary overtime, social security contributions and advance tax levy still apply. The tax-friendly rate also applies to the first 180 hours of overtime each year.
The other two forms are net overtime and net overtime in the hospitality sector. These are even more beneficial: you do not need to provide compensatory rest or pay for the overtime, and you are not responsible for social security contributions or advance tax levy. Additionally, you can combine these two types with ordinary voluntary overtime, giving you more flexibility as an employer.
Involuntary overtime
The rules for involuntary overtime today
Formalities Strict: a valid reason is required; depending on the reason, you may also need to follow an information procedure, adjust the work schedule, etc. Grant compensatory rest? Yes (exceptions may apply) Pay overtime? Yes (above certain limits) Social security contributions due? Yes Advance tax levy due? ✔️ Tax-friendly regime for 180 overtime hours per year:
- Exemption from advance tax levy for the employer
- Reduction of advance tax levy for the employee
Maximum number of overtime hours per year ✔️ No maximum number. Overtime must be compensated as soon as 143 consecutive overtime hours have been worked (internal limit). There are daily and weekly limits What do the various draft laws provide?
The tax-friendly regime for 180 overtime hours per year will be of indefinite duration.
To have your employees perform classic, 'involuntary' overtime, you need a valid reason. The law accepts unforeseen necessity, force majeure, or an extraordinary increase in work as valid reasons. For each of these reasons, you must follow specific steps, such as informing employee representatives, notifying the social inspection, or adjusting the work schedule.
Employees who perform involuntary overtime are entitled to overtime pay (above certain limits) and compensatory rest.
Read more
Valid reason: 'Is it legal to perform overtime?'
Compensatory rest: 'How can overtime be compensated?'
Overtime pay: 'What is the overtime pay for overtime hours?'
Tax treatment of involuntary overtime: permanent extension
For overtime that requires legal overtime pay, the tax authorities have provided a tax-friendly treatment for years. This includes a reduction of advance tax levy for both the employer and the employee.
Read more in our theme series: 'Tax reductions'
This tax-friendly regime strictly applies to 130 overtime hours per year. From April 1, 2026, this limit will be permanently raised to 180 hours per year.
Voluntary overtime
Ordinary voluntary overtime (with overtime pay)
The rules for ordinary voluntary overtime from April 1, 2026
Formalities ✔️ Flexible: a written agreement from the employee is required, which can be for a period of 12 months and is tacitly extended from April 1, 2026 Grant compensatory rest? ✔️ No Pay overtime? Yes (above certain limits) Social security contributions due? Yes Advance tax levy due? ✔️ Tax-friendly regime for 180 overtime hours per year:
- Exemption from advance tax levy for the employer
- Reduction of advance tax levy for the employee
Maximum number of overtime hours per year 120 overtime hours What do the various draft laws provide?
The tax-friendly regime for 180 overtime hours per year will be of indefinite duration.
Voluntary overtime can be performed when your employee provides their written agreement. This agreement can be made for twelve months and is also tacitly extendable.
The advantage of this type of overtime is that you do not have to grant compensatory rest. Many administrative obligations are also removed: you do not need to provide a reason for the overtime, you are not required to notify employee representatives or the social inspection, and it is not necessary to adjust the work schedule.
The total number of ordinary voluntary overtime hours an employee may perform per year is 120 hours. This number consists of two parts: 100 hours according to the Labour Act and 20 additional hours added in 2019 via collective labour agreement no. 129 of the National Labour Council.
As with involuntary overtime, you are responsible for overtime pay, and you can also benefit from the tax-friendly regime mentioned earlier.
Voluntary net overtime (net and without overtime pay)
The rules for net overtime from April 1, 2026
Formalities ✔️ Flexible: a written agreement from the employee is required, which can be for a period of 12 months and is tacitly extended from April 1, 2026 Grant compensatory rest? ✔️ No Pay overtime? ✔️ No Social security contributions due? ✔️ No (gross = net) Advance tax levy due? Maximum number of overtime hours per year 240 hours, to be combined with a maximum of 120 ordinary voluntary overtime hours
What do the various draft laws provide?
A doubling to 240 net overtime hours without overtime pay, for indefinite duration. This can be combined with 120 ordinary voluntary overtime hours with overtime pay.
This means that 240 voluntary overtime hours can be performed, offering the following advantages:
- No compensatory rest
- No overtime pay
- No social security contributions or advance tax levy (gross = net)
- A written agreement with the employee suffices as a formality
As with ordinary voluntary overtime, you do need a written agreement from your employee.
In combination with the ‘ordinary’ voluntary overtime, employees can perform a total of 360 voluntary overtime hours from April 1, 2026:
- 120 ordinary voluntary overtime hours with overtime pay, with possible application of the tax-friendly regime (see above)
- 240 net overtime hours for which you do not pay overtime (gross equals net)
Net overtime in the hospitality sector
The rules for net overtime in the hospitality sector from April 1, 2026
For which employees? Full-time employees Formalities ✔️ Flexible: a written agreement from the employee is required, which can be for a period of 12 months and is tacitly extended for employers with a white cash register from April 1, 2026 Grant compensatory rest? ✔️ No Pay overtime? ✔️ No Social security contributions due? ✔️ No (gross = net) Advance tax levy due? Maximum number of overtime hours per year
- 360 hours if registered cash register system (GKS)
- 300 hours without GKS
What do the various draft laws provide?
360 net overtime hours and an additional 90 ‘ordinary’ voluntary overtime hours for employers with a white cash register.
Read more: 'Overtime in the hospitality sector'
The various draft laws aim to increase the existing voluntary overtime in the hospitality sector from 360 to 450 voluntary overtime hours. For those additional 90 voluntary overtime hours, you will be responsible for overtime pay, social security contributions, and advance tax levy. This applies to employers with a white cash register.
For those without a white cash register, the 300 net overtime hours remain applicable. Additionally, they can have 120 voluntary overtime hours with overtime pay, social security contributions, and advance tax levy performed.
Reserved for full-time employees
Overtime only applies when full-time working hours are exceeded. These limits vary depending on the sector and the employment regime in your company. However, it is currently possible for part-time employees to exceed these limits in some cases, for example, if they work 10 hours in a day. Also, on a weekly basis, a part-timer may occasionally exceed the overtime limit.
The various draft laws aim to reserve the use of voluntary overtime primarily for full-time employees. Part-time employees may only use it if they have already worked part-time for at least three years and if there is a temporary increase in work.
If your part-time employee already had an agreement to perform voluntary overtime on April 1, 2026, they can continue to do so, even if they have not worked part-time for three years yet. It is advisable to check whether you already have an agreement in place for those employees. If not, make sure to conclude one before April 1, 2026.
What does this mean for you?
The various draft laws still need to be discussed and voted on. Once they are finalised, you will read about it on Lex4You.
In the meantime, you can continue to apply the tax-favourable overtime (both involuntary and voluntary), recovery overtime, and net overtime in the hospitality sector until 31 March 2026. You can do this by entering the correct codes in your payroll tool.
If you want to use voluntary overtime, ensure you have a written agreement with your employee. You can contact your Securex Legal Advisor for assistance with this.
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