Expansion of flexi-jobs
From the summer of 2026, flexi-jobs will be possible in all sectors, both in the public and private sectors.
Social partners have the option to exclude flexi-jobs in their sector through opt-out and to allow them again later through opt-in. The number of flexi-jobs may be limited, and in the public sector, ministers or competent authorities will decide on the admission or exclusion.
Note: in some sectors (e.g. 116/207), agreements have already been made regarding flexi-jobs. Check what applies to your sector: Lex4You/Joint committee/xx
Tax-free additional income up to €18,000
New is that from the income year 2025, the tax-free ceiling for non-retired flexi-jobbers will increase from €12,000 to €18,000.
Read more: "David Clarinval gives the green light for flexi-jobs in all sectors"
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Meal vouchers
From January 1, 2026, the maximum amount for meal vouchers will increase from €8 to €10. The employer's contribution may then increase from €6.91 to €8.91, while the employee's contribution remains at €1.09. This brings the total value of a meal voucher to a maximum of €10.
Many agreements have already been made in the sectors regarding the increase of meal vouchers. So be sure to check what your sector has decided about this.
Students from 15 years old
From 2026, you may employ students from 15 years old, even if they are still subject to full-time compulsory education. However, additional protective measures apply to this group, as they may only perform light work.
Parental leave and family credit
From 2026, parents in Belgium will be entitled to an additional week of parental leave. This is part of the so-called “family credit.” However, the family credit is more than just an extension of parental leave: it forms a completely new legal framework that aims to replace the current fragmented regulations on parental leave and time credits. The core idea is that the leave is recognized as a right of the child and not just of the parents.
Voluntary overtime
From April 1, 2026, the “voluntary overtime” will be expanded.
Each employee may then perform 360 voluntary overtime hours per year, for 240 of those 360 hours, you as an employer do not pay social contributions or overtime, and gross is therefore equal to net.
In the hospitality sector (PC 302), the maximum is set at 450 hours, of which 360 hours are tax-exempt and not subject to overtime.
Voluntary overtime requires only one formality: the signing of a written agreement between the employee and the employer before the hours are worked.
The current arrangement regarding the recovery hours, which has already been extended until the end of 2025, would be extended again until March 31, 2026. The possibility to perform 120 recovery overtime hours will therefore apply until March 31, 2026.
Indexation
The principle is as follows: employees with a gross monthly salary of more than €4,000 will not receive full indexation in 2026 and 2028. As an employer, you are obliged to transfer half of the indexation amount above €4,000 to the government instead of to the employee. The remaining half above €4,000 does not need to be paid out.
Central index
The central index is reached in December 2025. This means that the salaries of civil servants will increase by 2% three months later, i.e. in March 2026. For the non-profit sectors that follow the central index, the 2% increase will occur in the first or second month after the breach, either January or February.
Abolition of the Federal Learning Account
As of January 1, 2026, the Federal Learning Account (FLA) will be definitively discontinued. This tool required employers to register employee training, but its implementation has been postponed several times, most recently until December 31, 2025.
From January 1, 2027, the FLA will be replaced by the individual learning account, allowing citizens to register their training and certificates themselves.
Start-up agreements
Employers with more than 50 employees will no longer be required to conclude start-up agreements with 3% of their staff from 2026.
Tax measures
There are also many tax measures on the way.
Car taxation
In 2026, car taxation will become stricter. The tax deductibility of petrol and diesel vehicles will gradually decrease. New vehicles with combustion engines will no longer be deductible at all.
Read more: "Car taxation becomes stricter in 2026"
Other tax measures
The summer and budget agreement also includes a whole package of tax measures. These measures are mainly aimed at stimulating entrepreneurship, lowering labor costs, and supporting families. Such as increasing the tax-free amount and reintroducing the favorable tax regime for copyright in the IT sector.
Read more: "The budget agreement changes the tax landscape"
Night work is redefined
The reform lifts the general ban on night work for all sectors. From now on, night work applies for performances between 8 PM and 6 AM, and the introduction occurs through a collective labor agreement or by adjusting the labor regulations.
E-commerce
New is that for the distribution sector and related sectors, including e-commerce, a specific regulation will be introduced. Night work is defined here as work performed between 11 PM and 6 AM. For employees hired after the law comes into force, a night premium will only be paid for performances delivered between 11 PM and 6 AM. For employees already in service, nothing changes.
The following sectors are involved:
- 100 – Joint committee for manual workers
- 119 – Trade in foodstuffs
- 125.03 – Joint subcommittee for the timber trade
- 127 – Trade in fuels
- 140.03 – Joint subcommittee for road transport and logistics
- 149.01 – Joint subcommittee for electricians: installation and distribution
- 149.04 – Joint subcommittee for the metal trade
- 200 – Joint committee for employees
- 201 – Independent retail
- 202 – Employees from the retail trade in foodstuffs
- 202.01 – Joint subcommittee for medium-sized food companies
- 226 – Employees from international trade, transport, and logistics
- 311 – Large retail businesses
- 312 – Department stores
Notice periods change
The dismissal law is also being amended through 3 measures.
Maximum 52 weeks
The maximum notice period is limited to 52 weeks for employment contracts that commence from January 1, 2026. For existing employment contracts, there will be no changes to the notice periods.
First 6 months
During the first six months of the employment contract, both parties will be able to terminate the agreement with a notice period of one week, which applies to both the employer and the employee. After that period, the usual notice rules as provided in labor legislation will apply in full.
Resigning
Currently, employees who resign do not have the right to unemployment benefits. From March 1, 2026, employees will be able to resign once during their career and still claim unemployment benefits. The employee must be able to demonstrate 3120 working days or equivalent days.
Reform of individual vocational training in Flanders
From January 1, 2026, IBO participants will receive a higher allowance. The employer will also pay the trainee directly and no longer through an intermediary at VDAB. Additionally, a new formula will be introduced to calculate this IBO premium.
Walloon employment measures
From January 1, 2026, the Walloon Government will adjust the Impulsion and Tremplin measures for 24 months+. This aims to better respond to the needs of job seekers who are further from the labor market.
Read more: "Changes to Walloon employment measures from 2026"
Expansion of voluntary overtime
From April 1, 2026, every employee will be able to perform 360 voluntary overtime hours per year, without special justification or compensatory rest. For 240 of these voluntary overtime hours, no overtime pay needs to be paid. No social contributions or taxes need to be paid on these hours, meaning that the gross salary is equal to the net salary.
In the hospitality sector, this maximum will be increased to 450 hours, of which 360 hours are exempt from fiscal and social charges and not subject to overtime.
The voluntary overtime applies to full-time employees and to part-time employees who have already been working part-time with their employer for at least three years.
Labour regulations, work schedules, and part-timers
Part-time work
New limits will be introduced for part-time employees regarding working hours. Currently, the working hours of a part-time employee, with some exceptions, must be at least equal to 1/3 of the working hours for a full-time employee. This will change so that from now on, the weekly working hours of a part-timer must be at least equal to 1/10 of a full-time contract.
Work schedules
There is no longer a requirement to include all full-time work schedules in the labour regulations. From now on, you can specify a general time frame in the labour regulations that indicates the days and hours when work is carried out in your company. The individual work schedules of your employees must fit within this time frame, but you are not required to list all existing work schedules in the labour regulations.
Reintegration of Sick Employees
Starting January 1, 2026, new rules will be introduced that will significantly change the reintegration process for employees who are unable to work due to illness. Addressing the growing number of long-term sick individuals is a priority. The government has three main objectives: to prevent illness, to ensure that those who do become ill do not remain off work for extended periods, and to facilitate the quick return of long-term absentees to the job market. This will be accomplished through the following reforms:
- Increased penalties for employees who do not cooperate with reintegration efforts.
- Recurrence only grants the right to guaranteed pay after 8 weeks of returning to work. No guaranteed pay for new full work incapacity during partial work resumption.
- Medical force majeure is possible after 6 months.
- Active absenteeism policy by employers and prevention services.
- Non-SMEs pay 30% of the RIZIV-benefit during the first two months of illness after guaranteed pay for employees aged 18 to 54. This replaces the responsabilisation contribution.
- Introduction of the 'fit note' for tasks that the sick employee can still perform.
- TRIO platform: Certificate of work incapacity will be shared after 1 month.
- Prevention advisor-occupational physician will take action after 1 month of absence.
- What does Securex do for you?
Would you like to learn more about the changes following the budget agreement? Be sure to register for our social current affairs webinar on February 26, 2026.
Read more: "Registration for the training"Sources
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