This increase follows the agreements made by the social partners in June 2021 to gradually raise the GGMMI (April 2022, April 2024 and April 2026). The increase in the minimum wage in 2026 is the result of a long-term plan aimed at making work financially more attractive.
What is the GGMMI
The GGMMI, or fully the guaranteed average minimum monthly income, is established in collective labour agreement no. 43, and is the national minimum wage that must be respected in every sector. It applies to all labour contracts with a minimum duration of at least one month.
Read more: When is the guaranteed average monthly minimum income ensured?
What about students?
Collective labour agreement no. 43 is not applicable to the wages of workers under 18 years of age. Also, students under 21 years of age working under a student contract cannot invoke this collective labour agreement. The minimum wage for these workers is set out in collective labour agreement no. 50.
Read more: What must you pay a student?
What is the impact on the scales?
This increase has no immediate impact on the sectoral or company wage scales. The national GGMMI must only be guaranteed at the end of the year or at the end of the labour contract. For this purpose, premiums (such as the year-end bonus or thirteenth month) paid on top of the scale may be taken into account.
Amounts below the level of the national GGMMI (for example, the lowest wages of joint committee no. 201 for self-employed retail) are shown in red in our scales on Lex4You.
What is the impact on the sectoral GGMMIs?
The joint committees can also set a sectoral GGMMI themselves. They can decide how it is indexed and which wage elements may be included in this minimum (and which may not). However, this amount can never be lower than the national GGMMI. If the sectoral GGMMI is lower, the national amount must be applied.
Social work bonus
In exchange for the higher minimum wages, a greater reduction in charges (social security contribution discount) was agreed in 2021. This is the so-called social work bonus. It is expected to be further increased from 2028 onwards.
Fiscal work bonus
Following the social work bonus, there is also a fiscal work bonus. This is a reduction of the advance tax levy calculated as a percentage of the social work bonus. It consists of a low wage component (33.14% of the social work bonus) and a very low wage component (52.54%).
This work bonus would also be gradually increased from income year 2026. Both its maximum amount and the percentages would rise.
The legislation on this is not yet official.
What does Securex do for you?
We apply all these measures automatically for you. If you have any questions about this, please contact your Securex Client Advisor via MyHR@securex.be.
