Blog #3: Employment law reforms 2026

Employees can now perform 360 voluntary overtime hours in all sectors. No justification (motief/motif) is required for the performance of voluntary overtime, and there is no right to compensatory rest. Furthermore, no overtime salary, social security contributions or taxes are due for 240 of these 360 voluntary overtime hours. Gross equals net. For the remaining 120 hours, overtime salary is due, and social security contributions and taxes must be paid.

The performance of voluntary overtime requires the agreement of both the employer and the employee. The employee's agreement may be general, expressing a mere willingness to perform voluntary overtime and leaving it to the employer to determine the number of hours and timing. Alternatively, the employee may consent setting out precisely defined terms. For instance, three additional hours every Saturday.

The agreement between employer and employee is valid for one year (instead of six months) and is tacitly renewed for successive one-year periods. Either party may unilaterally terminate the agreement at any time, subject to one month's notice. Termination may be effected by letter or e-mail, with the notice period starting on the day following sending the email or handing over the letter.

For the horeca sector, the quota of 360 voluntary overtime hours is increased to 450 hours. No overtime salary, social security contributions or taxes are due on 360 of these 450 voluntary overtime hours. On the remaining quota of 90 hours, overtime salary, social security contributions and taxes are due.

Under the previous rules, part-time employees could perform voluntary overtime once they exceeded the full-time daily or weekly limits. Below those limits, the rules on additional hours (CLA No. 35) applied. As from now, part-time employees may only perform voluntary overtime if they have worked part-time for at least three years and there is a temporary increase in workload. Performing voluntary overtime by exceeding the full-time limits is therefore no longer an option. An exception applies to part-time employees already bound by an agreement to perform voluntary overtime hours on 1 April 2026.

Employees who work part-time due to a career break (e.g. time credit and thematic leave) cannot perform voluntary overtime. These schemes are precisely intended to achieve a better work-life balance by reducing working hours, and the resulting loss of income is partly compensated by an allowance from the National Employment Office.

Working time may be spread over a reference period. To safeguard compensatory rest, the number of hours worked above the average working time may not exceed the internal limit of 143 hours at any point during that period (unless a CLA declared generally binding by Royal Decree provides otherwise). Previously, voluntary overtime counted towards this limit, except for the first 25 hours (which could be increased to 60 hours by generally binding CLA). As from now, voluntary overtime is excluded from the internal limit altogether.

These new rules enter into force on 1 May 2026. Existing agreements to perform voluntary overtime concluded before 1 April 2026 remain valid until the expiry of their term. Upon expiry, the new rules apply.