The extension of the net overtime and the use of the 180 tax-friendly overtime hours
The government aimed to increase the number of net overtime hours and to set the number of tax-friendly overtime hours at 180 hours. As the negotiations took longer than expected, the current measures have been provisionally extended until the end of 2025. This extension came into effect on 1 July 2025.
It remains the intention to further expand the system of net overtime hours. The government still wants to set the number of tax-friendly overtime hours at 180 hours permanently. Discussions on this will resume in parliament in the autumn.
Read more in our article on Lex4You
Foster parents can now also take parental leave
The program law states that foster parents from 1 July 2025 can also take traditional parental leave. You can read more about this in our article from 3 June.
No employer's contributions on pay that exceeds a certain ceiling
The program law also states that as an employer, you do not have to pay employer's contributions from 1 July 2025 on the part of the pay that exceeds a certain ceiling on a quarterly basis. Your employees will still pay the personal contributions of 13.07%.
The amount of this quarterly ceiling is currently not yet known. We are still waiting for a royal decree on this. However, it is expected to be an amount of €85,000 on a quarterly basis. As soon as all details about this measure are known, you will read more about it on Lex4You.
What does Securex do for you?
If you have questions about the labour law measures from the program law, Securex Legal Advisor is happy to assist you via myHR@securex.be.
Source
- Program law of 18 July 2025, the Moniteur belge of 29 July 2025
