What are the main changes for employers?
Solidarity contribution
If a worker younger than 55 becomes incapacitated for more than 30 days as of 1 January 2026, the employer will have to pay a solidarity contribution. This contribution amounts to 30% of the disability benefit payable during the second and third month of incapacity. The main exception to this obligation concerns small and medium-sized enterprises, since this contribution is only due by employers who employed on average 50 workers during a reference period. In addition, no contribution is due if a worker becomes incapacitated during the first 30 days of employment.
Medical certificate
Do your work regulations contain a clause allowing workers to be absent one day without a medical certificate three times per year?
As of 1 January 2026, this right for workers can be limited to only twice per year one day of absence without a medical certificate. This provision must be adjusted in the work regulations. The possibility remains to exclude this exemption from medical certificates if you employ fewer than 50 workers.
Medical force majeure
As of 1 January 2026, the medical force majeure procedure can be initiated somewhat earlier. Before 1 January 2026 the medical force majeure procedure could only be initiated after nine months of uninterrupted incapacity for work. From 1 January 2026 it can be initiated after six months of uninterrupted incapacity for work. There are no changes to the procedure itself.
Relapse
For incapacity for work beginning on or after 1 January 2026, the relapse period will be extended from 14 days to 8 weeks. Concretely this means that when a worker resumes work after a period of incapacity and becomes incapacitated again within a period of 8 weeks, no guaranteed wage is payable again. If a worker relapses during a progressive return-to-work, no guaranteed wage is payable either.
Additional obligations in the context of the reintegration trajectory
- A worker who is at risk of becoming incapacitated for work may ask the employer to investigate whether adjusted or alternative work can be provided. The employer examines this request and informs the worker of the outcome.
- Employers must regularly inform workers about the possibility of requesting a prior assessment for return-to-work from the occupational physician–prevention advisor. The worker may request this assessment directly from the occupational physician–prevention advisor. Because this regulation has changed, the procedure for the prior assessment for return-to-work included in the work regulations must be updated.
- Employers must develop a procedure to maintain contact with workers who are incapacitated for work. This procedure must be mandatorily included in the work regulations.
- Employers must ask the occupational physician–prevention advisor to assess the work potential of a worker who has already been incapacitated for work for 8 weeks. If this assessment shows that the worker has work potential, the employer may ask the occupational physician–prevention advisor to invite the worker for a visit prior to return-to-work or to initiate a reintegration trajectory.
- If the employer has at least 20 workers, they are required to ask the occupational physician–prevention advisor, no later than 6 months after the start of the incapacity for work, to initiate a reintegration trajectory for the incapacitated worker with work potential. Failure to do so may result in a fine.