The principle of the 2028 social elections

The social elections only take place in 2028, but some of the groundwork can’t wait. In this 1-minute Q&A, BDO expert Charlotte Van Braeckel explains why it pays to act now, how to calculate your average headcount and at what level that calculation should be made.  
 

 
Thresholds and timing

If your company reaches an average of 50 employees, you must in principle organise social elections to set up a Committee for Prevention and Protection at Work. From an average of 100 employees, a Works Council is added as well. The reference period that determines whether you reach those thresholds already started on 1 October 2026. That’s why it’s important to look now at how your workforce is evolving and which technical business unit is the right one.

Calculating your average headcount

Looking at the number of employees on your payroll isn’t enough. Your headcount is calculated as an average over four quarters, a period that started on 1 October 2026 and ends on 30 September 2027. Full-time employees aren’t the only ones who count. Part-time employees and certain temporary agency workers are included too.

The technical business unit

For the purposes of the social elections, a company is defined as a technical business unit. Your average headcount must therefore be calculated at that level, which doesn’t always correspond to your legal entity or to a specific site.

Not sure whether you’ll reach the thresholds, or what your technical business unit looks like? Connect with our BDO expert Charlotte Van Braeckel to get a clear view of your headcount well ahead of the 2028 social elections.

This video is based on current legislation and the information provided is concise and not intended to be exhaustive.