In brief
The past few months have been marked by a number of changes in Belgian employment law: capped salary indexation, shorter and capped notice periods, and a flexi-job system now open to almost all sectors. Several of these measures are already in force and should be on your radar. At the same time, a number of important changes and developments are in the pipeline. This newsletter sets out in a nutshell what employers should keep in mind, and what to anticipate.
Recent changes you need to keep in mind
Salary indexation reform
The Belgian federal government has introduced a reform of the automatic sectoral salary indexation system effective as of 1 June 2026.
At its core, the reform introduces a targeted limitation on indexation for higher salaries. While Belgium’s long-standing system of automatic indexation remains intact, it will now apply in full only to employees with a gross monthly base salary of up to EUR 4,000 (or the part-time equivalent). For salaries exceeding that threshold, indexation is applied in two stages. First, the portion of the salary up to EUR 4,000 is indexed at a maximum rate of 2%. Second, any remaining indexation percentage (i.e., the portion exceeding 2%) is applied to the full salary, including the portion above EUR 4,000. The combined effect is that higher salaries do continue to increase, but to a lesser extent than under the previous mechanism. This limitation on indexation is set to be applied twice and in two phases: once for the first indexation as of 1 June 2026, and once for the first indexation as of 1 January 2028 (at the earliest).
In exchange for the savings generated by the capped indexation, employers are subject to a specific salary moderation contribution to be paid to the National Social Security Office.
The new regime entered into force on 1 June 2026, and will be implemented in accordance with the timing of sector-specific indexation schedules. As a result, the timing of its practical impact will vary across industries. Sectors with indexation moments in mid-2026 are already affected, whereas others may only experience the effects in 2027.
Full-time work schedules in work regulations
Previously, Belgian law required employers to include all full-time work schedules in the company’s work regulations.
Since 1 June 2026, employers now have more flexibility in this respect. Instead of specifying the exact start and end times of working hours, the duration and timing of breaks, and regular non-working days, it is now permitted to include only a framework instead in the work regulations. A general description of the working time arrangements thus suffices. In order to implement this change in the work regulations, the employer will however have to comply with a consultation procedure with the employees or their representatives.
Notice period — two significant reforms
- Shorter notice periods in the first six months
As of 1 August 2026, a fixed statutory notice period of one week applies in case of regular termination during the first six months of employment, regardless of which party terminates the contract. Contracts in place before that date remain subject to the old rules.
- Cap on maximum notice period
For employment contracts entering into force as of 1 June 2026, the statutory notice period upon dismissal by the employer is capped at 52 weeks, regardless of seniority. In practice, employees with 17 or more years of service will no longer accumulate additional notice entitlement beyond this ceiling.
Flexi-jobs — system extended to (almost) all sectors
As of 1 July 2026, the potential scope of application for the so-called flexi-job system has been substantially extended. Whereas flexi-jobs were previously limited to specific sectors, the new legislation reverses this approach: flexi-jobs are now, in principle, possible across all sectors, subject to some full or partial exclusions.
The key characteristics of the flexi-job regime remain unchanged: flexi-job remuneration is, in principle, taxed favorably for the employee, no employee social security contributions are due on the salary received, and the employer pays a special employer social security contribution.
In the pipeline and/or on the radar in the coming months
Private investigations — regulations required by 16 December 2026
Since 16 December 2024, internal investigations conducted by employers into employee (mis)conduct fall within the scope of the Belgian Private Investigations Act. As a consequence, any employer wishing to investigate employee (mis)conduct should have internal investigation regulations in place, and this at the latest by 16 December 2026. The purpose of these regulations is to provide employees with further details on the rules that apply to such investigations. The regulations could for example be formalized in a collective bargaining agreement, the work regulations or (likely most recommended) a policy.
In the absence of compliant internal regulations, the sanction is significant: evidence gathered in the course of an internal investigation may be declared null and void.
Mandatory mobility budget as of 1 January 2027
The previously announced reform of the rules regarding the mobility budget is still pending. Subject to confirmation in the relevant legislation, employers with 50 or more employees will as of 1 January 2027 in principle be required to offer a mobility budget to all employees who have the right to a company car. For employers with 15 to 49 employees, this obligation would be deferred to 1 January 2028. Employers with fewer than 15 employees would be fully exempt.
As to the current status of this legislative change, the National Labour Council and the Central Economic Council issued their joint opinion on 29 April 2026. However, the bill has not been presented before the federal parliament and thus has not been approved.
Mandatory time registration — countdown to 2027
In its budget agreement of November 2025, the federal government committed to aligning Belgian law with the Working Time Directive and the CJEU case law (i.e., imposing that employers put in place an objective, reliable and accessible system to record the working time of each employee) by 1 January 2027 at the latest.
We however understand that no draft legislation has been voted by the federal parliament to date. Key questions remain open at this stage, in particular regarding the scope of the obligation, the treatment of telework and the sanctions attached to non-compliance. We are closely monitoring the further development.
Social elections 2028 — reference period starts 1 October 2026
Every four years, Belgian undertakings may – depending on headcount - be obliged to organize social elections in order to elect employee representatives for a Committee for Prevention and Protection at Work and a Works Council. The next round of Belgian social elections is on the horizon. The employee headcount reference period begins on 1 October 2026 and runs through 30 September 2027. The undertaking’s headcount during this period will determine which undertakings are required to organize social elections.
Therefore, employers should be aware that workforce fluctuations over the coming year may directly affect these thresholds and according obligations. It is never too early to think about what the strategy and approach for the next social elections will be.
Implementation of the EU Pay Transparency Directive
The deadline for Member States to transpose the EU Pay Transparency Directive was 7 June 2026. While several Member States, like Belgium, failed to meet the transposition deadline of 7 June 2026, a number of them, including Italy, Greece, Slovakia and Malta, have completed transposition over the past three months.
During recent discussions in the Belgian federal parliament, it was confirmed that the social partners are working on this and that a first preliminary draft bill has already been prepared, but that the legislator is awaiting further guidance from the European Commission on a number of technical and legal questions, including the interaction between pay transparency obligations and General Data Protection Regulation (GDPR) requirements, the treatment of extra-legal benefits in pay gap reporting, historical remuneration practices, transfers of undertakings and temporary agency work.
A first step in that direction was taken on 6 August 2026, when the European Commission published a set of Frequently Asked Questions on the Directive. These FAQs, which reflect the preliminary views of the European Commission, provide clarifications on several points (including the elements of pay to be taken into account for reporting purposes and the interaction with the GDPR). Several questions raised at national level nonetheless remain unanswered, so that the timing and the final contours of the Belgian legal framework are still uncertain.
This uncertainty should not, however, be read as an invitation to wait. The implementation of the Directive is expected to require significant preparation in relation to remuneration policies, job classifications, pay reporting and internal governance.
If you have any questions about how these developments may affect your company, please reach out to our experts.