The law discussed below has already been adopted by the Chamber, but has not yet been published in the Moniteur belge.
What is the work bonus?
The work bonus has two parts:
- The social work bonus: this reduces the personal social security contributions of employees with a low salary
Read more: “Work bonus from 1 April 2026”
- The fiscal work bonus: this is a tax reduction for employees who qualify for the social work bonus
Thanks to these two parts, employees with a lower salary keep more net pay from their gross salary.
Increase of the fiscal work bonus
Currently, the fiscal work bonus is 33.14% of the social work bonus granted. For employees with a very low salary, an increased fiscal work bonus of 52.54% of the social work bonus applies.
The law raises these percentages gradually:
- The general percentage increases from 33.14% to 35% starting from income year 2028
- For employees with the lowest salaries who qualify for the increased fiscal work bonus, the percentage increases as follows:
- From 52.54% to 63% starting from income year 2026
- From 63% to 72% starting from income year 2028
The maximum amount also increases
In addition, the maximum amount of the fiscal work bonus is raised. From income year 2026, this limit increases from 765 euros to 970 euros (non-indexed amounts).
What does this mean in practice?
Because of this increase, the net benefit for employees with a low salary goes up. Employees with the lowest incomes will especially benefit.
With this measure, the government wants to continue its goal of making the minimum wage as high as possible in net terms and to improve the financial attractiveness of work.
What does Securex do for you?
For more information, you can contact your Legal Advisor via myHR@securex.be
Source
- Law of 9 July 2026 on the reform of personal income tax (this law has already been adopted by the Chamber, but has not yet been published in the Moniteur belge).
