Is this measure already official ?
No. In this article, we discuss a measure from the government agreement that still needs to be turned into law. It can therefore still be changed during this legislative process. We will keep you updated on the developments via Lex4You.
Voluntary overtime : a reminder
Voluntary overtime can be carried out when the worker provides their written consent.
The benefit of this type of overtime is that you do not have to provide compensatory rest. Additionally, you are exempt from many administrative obligations: you do not need to state the reason for the overtime, you are not required to inform worker representatives or the social inspection, and it is not necessary to change the schedule.
How many voluntary overtime hours can workers currently perform ?
Currently, 220 voluntary overtime hours can be performed, of which :
- 120 overtime hours for which gross = net, without overtime pay.
- 100 overtime hours with an overtime pay and a favourable tax regime
This regime is applicable until 31 December 2025.
What changes from 1st April 2026 ?
Indefinite duration regime
A bill approved in the Council of Ministers makes the system of voluntary overtime permanent from 1st April 2026.
Increase in the quota
Furthermore, from this date, the number of voluntary overtime hours will be increased to 360, of which :
- 240 overtime hours for which gross = net, without overtime pay.
- 120 overtime hours with an overtime pay and a favourable tax regime
Who can benefit from the measure ?
From 1st April 2026, voluntary overtime will be available for :
- Full-time workers
- Part-time workers :
- who have been working part-time for their employer for at least three years
- AND provided that it is a temporary increase in work
Specifically for the horeca sector
In the horeca sector, the same rules will apply from 1st April 2026, but the quota of voluntary overtime will be higher.
Instead of 360 voluntary overtime hours, up to 450 voluntary overtime hours can be performed in the horeca sector.
- 360 overtime hours for which gross = net, without overtime pay.
- 90 overtime hours with an overtime pay and a favourable tax regime
What about the period from 1st January to 31 March 2026 ?
A bill containing various tax provisions extends the existing regime of 220 voluntary overtime hours until 31 March 2026.
Summary of the number of voluntary overtime hours
The table below provides an overview of the number of voluntary overtime hours during the different periods :
|
Situation until 31 December 2025 |
Situation from 1st January 2026 to 31 March 2026 |
Situation from 1st April 2026 |
|
220 voluntary overtime hours, of which :
|
220 voluntary overtime hours, of which :
|
General rule :
360 voluntary overtime hours, of which :
Horeca :
450 voluntary overtime hours, of which :
|
What does Securex do for you ?
Do you have questions regarding the impact of this measure on your company ? We would be happy to assist you. Do not hesitate to contact your Securex Legal Advisor today at the following address : MyHR@securex.be.
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