Blog #1: Employment law reforms 2026 – 3 key takeaways

The maximum value of a meal voucher may now be increased up to EUR 10 (previously EUR 8). Employers may contribute up to EUR 8.91, while employees must contribute at least EUR 1.09. In addition, Employers may deduct up to EUR 4.00 per meal voucher as a tax-deductible business expense, double the previous limit, provided the maximum employer contribution is applied. This could result in a benefit of around EUR 880 per employee per year.

Although there is no legal requirement to raise the meal voucher value, organisations may choose to do so to enhance their employee benefits offering. Employers should review their current meal voucher arrangements and, if opting for an increase, update the relevant collective labour agreement or conclude addenda to individual employment contracts.

Consider whether to increase the meal voucher amount and update your collective labour agreement or employment contracts to reflect any changes.

A significant change is the shift from an opt-in to an opt-out approach: flexi work will now be permitted in all sectors unless explicitly prohibited by an industry-wide collective labour agreement.

Furthermore, the annual tax-free threshold for flexi jobs will increase from EUR 12,000 to EUR 18,000, subject to yearly indexation. This measure will apply retroactively for the 2025 income year.

Employers should consider whether flexi jobs offer a cost-efficient alternative to other forms of employment and verify whether their sector intends to impose any restrictions on flexi work.

Consider flexi work as a budget-friendly solution and ensure you have a compliant contract template in place for flexi work arrangements.

The annual allowance for student employment will increase to 650 hours and the minimum working age will be lowered to 15 years. As an employer, you should note that strict rules apply to 15-year-old students, who must be enrolled in full-time education:

• During school periods: a maximum of 2 hours of work per day on a school day, up to 8 hours on a non-school day, and no more than 12 hours work per week.
• During a period of at least 1 week without school activities: a maximum of 8 hours work per day, and a maximum of 40 hours work per week.
• Only “light work” is permitted, to be defined in due course by Royal Decree.
• No overtime, night shifts, or work on Sundays or public holidays is allowed.
• In addition to Sunday rest, the student is entitled to an extra rest day on either Saturday or Monday.
• For working days over 4.5 hours, a total break of at least 30 minutes is required; for days over 6 hours, this increases to a total of 1 hour.
• A minimum of 14 hours must elapse between two consecutive work periods.

Review and update your student employment contracts and consider how the increased hours and lower age threshold could offer greater workforce flexibility for your organisation.