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Since 1 July 2026, a fixed maximum salary applies to flexi-job workers under CP 302 (horeca). The previous 150% rule no longer applies.

The law reforming personal income tax strengthens the fiscal bonus for workers with low pay. This measure aims to make work more financially attractive and fits within the government's ambition to increase the gap between pay and substitution income.

From the income year 2026 onwards, it will be less beneficial for tax purposes to allocate a large part of the remuneration through benefits in kind. The total of the flat-rate valued benefits in kind may not exceed 20% of the remuneration of workers or (shop) managers / sup...

The law reforming personal income tax introduces several fiscal measures from the summer agreement. These measures aim to increase purchasing power and improve the financial attractiveness of labour. Discover the main changes and their potential impact on your HR policy and ...

From 2026, your worker can receive a pension bonus if they work longer. However, from 2027, a pension malus will apply if your worker stops working too early.

In cases of deliberate fraud, you as an employer risk losing your social security reductions. The programme law allows the court to withdraw this benefit, thereby increasing the severity of the penalty and causing costs to rise rapidly.

Although inflation has decreased from 4.08% to 3.40%, the central index rate (100.28) was exceeded in June 2026.

The declaration form that non-residents (natural persons) must use to declare their income in Belgium has been published in the Moniteur belge. This concerns the income of 2025 (tax year 2026). Please remember the declaration deadline in November 2026.