Voluntary overtime

The voluntary overtime system will be substantially reformed retroactively. As from 1 April 2026, every employee may perform up to 360 hours of voluntary overtime per calendar year, without the need for any specific justification and without entitlement to compensatory rest.

For 240 of these 360 hours, no overtime premium will be due, and no social security contributions or personal income tax (and no withholding tax) will be payable. In practice, the gross wage equals the net salary for these hours.

The remaining 120 voluntary overtime hours will be treated as regular overtime hours and will therefore give rise to the statutory overtime premium. These hours remain taxable but benefit from the favorable tax regime applicable for overtime, including a tax reduction and an exemption from the remittance of withholding tax (up to 180 hours per year).

In the hospitality sector, the maximum number of voluntary overtime hours will increase to 450 voluntary hours per year, of which 360 hours will not give rise to overtime pay, social security contributions, or personal income tax.

The administrative formalities will also be simplified. An employee’s written consent to perform voluntary overtime will henceforth remain valid for one year rather than six months. Unless terminated, this agreement will automatically renew for successive one-year periods.

Work schedules in the work regulations

As from 1 June 2026, employers will no longer be required to include all possible work schedules in the work regulations. It will be sufficient to specify the general framework within which work may be performed: the days and hours during which work may be performed within the company, the period within which work is carried out, the minimum and maximum daily working time, and the normal and maximum weekly working time. The individual work schedules of employees must fall within this framework but no longer need to be listed separately in the work regulations.

Companies may still choose to include all possible work schedules in the work regulations, but this will no longer be mandatory.

Abolition of the general prohibition on night work

Night work will generally be permitted, and employers will no longer need to verify whether one of the statutory exceptions applies. As a result, employees may perform work between 8:00 p.m. and 6:00 a.m., provided the applicable procedures are complied with.

In the distribution sector, related sectors, and e‑commerce, night work will only refer to work between 11:00 p.m. and 6:00 a.m., subject to a specific regime for night premiums. Employees hired before 1 June 2026 will retain their existing premiums and benefits for work performed between 8:00 p.m. and 6:00 a.m. For employees hired after that date, such premiums and benefits will apply only to work performed between 11:00 p.m. and 6:00 a.m.

The introduction of a work schedule involving night work (i.e. work usually performed between midnight and 5:00 a.m.) will follow the normal procedure for amending the work regulations or may be implemented through a company-level collective labor agreement concluded with all employee organizations represented in the company. Consequently, companies with a trade union delegation are no longer obliged to conclude a company-level collective labor agreement and may instead introduce a night work schedule via the work regulations.

In the distribution sector, related sectors and e‑commerce, this possibility already existed. In addition, the signature of the company-level collective labor agreement by only one employee organization is sufficient. The prior consultation requirement remains in place, but the obligation to submit the report of the consultation procedure to the chairman of the joint committee will be abolished.

The introduction of night work (i.e. work between 8:00 p.m. and midnight or from 5:00 a.m. onward) may be implemented in all sectors by amending the work regulations. For all logistical and support services linked to e‑commerce, it is also possible to introduce night work via a company-level collective labor agreement signed by one employee organization.

Limitation of the notice period

Until now, Belgian employment law did not provide for a statutory maximum notice period in the event of dismissal by the employer. Employees with long seniority could therefore be entitled to very long notice periods and, consequently, high severance payments.

This will change for employment contracts starting as from 1 June 2026. The notice period will still be built up according to seniority but will be capped at a maximum of 52 weeks once the employee has at least 17 years of seniority.

In other words, this ceiling will only have its first effect from 2043 onwards.

Reduction of the minimum weekly working time

The minimum weekly working time for part‑time employees will be relaxed. Whereas, until now, the minimum working time could not be less than one-third of the working time of a full-time employee - except for deviating schemes within certain joint committees - as of 1 June 2026, this threshold will be reduced to one-tenth (for example, within Joint Committee 200, where full‑time weekly working time is 38 hours, as of 1 June 2026 part‑time employment contracts may be concluded for 3h48 per week instead of the previous minimum of 12h40 per week).

The working time of a part‑time employee, which must be specified in the employment contract, may therefore not be less than one tenth of the working time applicable to a full-time employee in the same category within the company. The other restrictions remain unchanged: each work period still consists of at least three hours, both for full‑time and part‑time employees.

Electronic filing of CLA No. 90

Until 31 May 2026, companies still had some freedom of choice when introducing a bonus plan via an accession act. As of 1 June 2026, this option will no longer be available and accession acts will have to be filed electronically.

For any questions regarding this new legislation or on how to implement this legislation within your organization, the Employment team of KPMG Law will be pleased to assist you.