For 2026 the minimum wage has been raised from 17.27 euros per hour to 17.64 euros per hour.
Due to inflation, wages have recently increased. Therefore, the minimum wage required to qualify for the exemption will not be an issue in many cases.
Below you can find more information about:
- The tax benefit
- The four basic conditions
- The minimum hourly wage
- Construction sector: check if you still qualify!
Pay 18% less advance tax levy
The tax incentive consists of a partial exemption from the remittance of the advance tax levy. This means that as an employer you may retain part of the withheld advance tax levy. Since 2020, this part has been equal to 18% of the total taxable remuneration of all involved employees.
Four basic conditions
To be eligible for this measure, your company must meet the following conditions:
- The work must be performed in one or more teams (the official term is shifts) consisting of at least two persons . Students and pupils in alternating education do not qualify.
- The team members must perform the same or complementary work both in terms of content and scope.
- The team members carry out activities on construction sites (the official term is work in immovable state on site).
- Finally, the employer must pay the involved employees in 2026 a gross hourly wage of at least 17.64 euros (base amount before indexing: 13.75 euros).
If you have any questions about these conditions, do not hesitate to contact your Securex Legal Advisor. They will be happy to assist you. It is important that you check yourself whether your company meets all the basic conditions, as this is your responsibility as an employer.
Read more about the exemption conditions
Important!
Tax exemptions are a high priority for the tax authorities. Especially the work in immovable state in the construction sector is targeted. There is particularly the very strict burden of proof which is confirmed by recent case law from the Court of Appeal in Antwerp.
A well-founded and conclusive file is therefore essential to enjoy the tax exemption and to avoid recoveries, fines, and arrears.
More info: ‘Tax benefit for shift work on sites: many checks and very strict burden of proof’
A gross hourly wage of at least 17.64 euros
One of the application conditions for this tax exemption is that as an employer you pay a gross hourly wage of at least 17.64 euros (amount 2026). By ‘gross hourly wage’ it is meant the wage before the deduction of social security contributions. Moreover, it is an absolute and flat amount.
Therefore, this wage does not need to be linked to a weekly arrangement (work schedule). Furthermore, any bonuses, allowances, and overtime do not count.
Not all employees need to receive the minimum
For a long time, it was thought that all team members had to earn this minimum gross hourly wage. This principle was refuted by the circular of March 2, 2020: the minimum gross hourly wage does not have to be 17.64 euros (amount 2026) for every employee of the team.
However, the exemption only applies to the wages of employees who meet this minimum amount.
Indexation in the construction sector
As a result of inflation, wages in the construction sector (joint committee no. 124) have again increased on January 1, 2026.
The minimum gross hourly wage required to qualify for the exemption (17.64 euros) will therefore this year not pose a problem . This condition will generally be met for all employees in the construction sector.
The basic scale for category I currently amounts to 18.231 euros.
What does Securex do for you?
Do you want us to calculate the tax exemption for you? Then we need your consent for that. Also, do not forget to check if your company meets all the conditions. That is your responsibility as an employer.
As a client of the Securex Social Secretariat, you would normally have received an email in the autumn of 2025 in which you could apply for the exemption for 2026. You can also always send us an email at myHR@securex.be to give us your consent.
Sources
- Article 275/5 WIB
- Circular 2020/C/38 of March 2, 2020
