In brief
Belgium is continuing its efforts to modernise the labour market. As part of this agenda, a number of employment law reforms will enter into force in 2026, with a direct impact on most employers.
This alert provides a practical overview of the main changes and highlights where employers may need to take action.
On 29 January 2026, the Belgian Employment Team of Baker McKenzie will host a 30-minute webinar wherein the below measures will be discussed in greater depth. You can register for this webinar here.
In more detail
Overview of employment law changes in 2026
Return-to-work reform
Several legislative changes have been announced that have an impact on employees who are absent due to (long-term) sickness and their employers. In a nutshell, the following measures will apply as from 1 January 2026.
- New employer solidarity contribution for primary incapacity for work. This contribution is payable only by employers with 50+ employees and is calculated quarterly at 30% of primary incapacity benefits paid for a two‑month period after the guaranteed salary period.
- Phasing‑out of the existing employer accountability contribution for incapacity (last collection in Q4 2025; legal basis repealed on 1 April 2026).
- Guaranteed salary neutralization during adapted/part-time work: the salary paid during adapted work is no longer borne by the employer.
- Extension of the relapse period for the purposes of guaranteed salary from 14 days to 8 weeks.
- Tightening of medical certificate rules: the exemption from providing a certificate for the first day of incapacity is reduced from three to two instances per year.
- A lower threshold to initiate the medical force majeure procedure: the procedure may now be initiated after six months of uninterrupted incapacity for work (instead of nine months).
- New formal obligation for employers to update their work regulations to include the required procedure on maintaining contact with employees who are on sick leave.
- Employers with at least 20 employees who fail to request the prevention advisor - occupational physician to initiate a reintegration trajectory for an employee who, according to the occupational physician’s assessment, has work potential within six months from the start of the sick leave, may be subject to a level 2 administrative or criminal fine.
Meal vouchers
- As from 1 January 2026, the maximum employer contribution increases by EUR 2, bringing the new maximum to EUR 8.91 per voucher. The total maximum value of a meal voucher will therefore increase to EUR 10.
- For tax deductibility purposes, the deductible amount increases to EUR 4 per voucher, provided the employer pays the maximum contribution (EUR 8.91).
Student employment
- As from 1 January 2026, the annual quota for student work increases to 650 hours, and the minimum working age is lowered to 15, subject to strict conditions.
New mechanism on partial indexation
- As part of the Belgian government’s so-called “Budget Agreement” (Begrotingsakkoord/Accord Budgétaire) of 24 November 2025, a new partial indexation mechanism has been announced.
- Under this mechanism, mandatory indexation mechanism would only apply in part, namely up to a threshold of EUR 4,000 gross per month.
- The exact modalities of the partial indexation and its entry into force have yet to be confirmed. It was initially announced that the partial indexation would only be applied in 2026 and 2028. However, since the mechanism is not yet in force, it was not applied to the mandatory indexation round in certain industries that took place on 1 January 2026.
Mobility budget
- All employers offering company cars are required to offer a mobility budget.
- This measure was announced for the 1 January 2026, but the legislative timetable remains uncertain. The final publication has been postponed to April 2026 or later.
Flexi-work
- As from 1 April 2026 (subject to final publication), flexi work shifts from an opt-in to an opt-out system. Flexi-work will now be permitted across all sectors unless a collective bargaining agreement explicitly prohibits it.
- The annual tax-free ceiling for flexi jobs increases from EUR 12,000 to EUR 18,000, with retroactive effect for income year 2025, and subject to annual indexation.
Night work
As from 1 April 2026 (subject to final publication), the principal prohibition on night work between 8 pm and 6 am will be lifted, allowing all sectors to introduce night work.
Abolition of the Federal Learning Account
- After several postponements, the Belgian government has now officially agreed on the abolition of the Federal Learning Account as of 1 January 2026. The legal text providing for the abolition of the Federal Learning Account was voted on by the members of parliament on 18 December 2025.
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