Social measures : Labour market / work

• Increasing the tax-free amount for all workers and reducing the special social security contribution. This, along with other measures, should ensure that there is a difference of at least EUR 500 net per month between working and not working.
• Pensioners who continue to work after a full career of 45 years or reaching the legal retirement age will only be taxed with a 33% flat rate tax. If the current tax is lower, it will be retained.
• Simplifying current collective bonus systems (profit premium, collective bargaining agreement 90, etc.).
• Increasing permitted employer contributions to meal vouchers by 2 times EUR 2 and increasing corresponding deductibility. The first increase of maximum EUR 2 will be possible as from 1 January 2026. Extinction of other cheques like eco vouchers/culture vouchers.
• Maximum 20% of the salary package, at the company level, can be provided in Benefits in Kind (like Stock Options and Company Cars)

The target group reduction for first hire(s) is adjusted as follows:

• For the 1st employee, the reduction remains unlimited in time and amounts to 2,000 EUR per quarter, which is a decrease from the current 3,100 EUR per quarter.
• For the 2nd - 5th employee, the reduction is limited to 1,000 EUR per quarter and for the first 3 years.
• The reduction for the 6th employee seems to be eliminated.
• There will also be a reduction in salary costs for employers, especially for employees with low and middle salaries, and a cap of employer social contributions.
• The capping of the social employer contribution is further specified in the Law of 18 July 2025. No social employer contributions will be owed on wages earned above a quarterly wage of 85.000 euros.

Retain automatic indexation and wage norm law but social partners are asked to suggest reforms on both principles before 31/12/26.

The maximum amount for non-pensioners would be increased to 18,000 EUR from 1 January 2025 and this amount will be indexed annually. Flexi-jobs will also be possible in more sectors. 

• Annualization of working time, with consent of the employee and with choice of compensatory rest or overtime pay. If possible, working time registration will be introduced.
• Elimination of the obligation to have a minimum weekly working time of 1/3rd of a full-time schedule and elimination of obligation to include all applicable hourly schedules in the work rules if explanation is included regarding flexibility.
• The prohibition of working at least 3h per working day is maintained, as well as the prohibition for on-call employment contracts.
• Abolition of ban on night work and legally required closing day.
• Flexibilization of night work procedures, where night work will only start from midnight and not already from 8 p.m., although with retention of purchasing power for employees working after 8 p.m.
• Increase of the hours students can work to 650h per year.
• The existing system of relance-overtime and voluntary overtime is extended until 31 December 2025.
• Voluntary overtime will be unified with a system of 360 hours per year (450 hours for hospitality ('horeca') industry) without motive or catch-up rest, of which 240 hours without overtime pay and gross = net amount for the employee (360 hours for hospitality ('horeca') industry). These will be reserved for full-time employees or part-time employees who have been working part-time for at least 3 years. In addition, a uniform regime of 180 tax-friendly overtime hours will be provided. The reform of overtime would take effect on 1 January 2026.

Reform existing leave systems by introducing a family credit. Each child generates at birth a backpack of leave entitlements that can be taken up by parents/grandparents.

• Legal notice periods are adjusted so that both parties can terminate the employment contract with a 1-week notice period during the first 6 months.
• Limitation of the notice period to a maximum of 52 weeks (for new hires).
• Shortening dismissal protection for non-elected candidates in social elections from 2 years to 6 months.

• The regular follow-up and contact of sick employees by employers will be expanded, embedded in work regulations.
• The minimum period between two periods of guaranteed salary will be 8 weeks of work resumption instead of 2.
• During the first 2 months after guaranteed salary, a contribution of 30% of the health insurance benefit is payable by employers (non-SME).
• Thorough reform of reintegration process with additional obligations of the physician, of the employee, the prevention advisor-occupational physician and the external prevention service.
• The possibility of being absent from work for 1 day due to illness without a sick note is reduced from 3 to 2 times a year.
• There will be a unified certificate of incapacity for work that can be used for all different agencies and parties.
• These provisions would take effect on 1 January 2026.

The government wants to put more focus on work and study migration. Therefore, the immigration policy will be tightened both in terms of reception, procedure and protection status.

Some other changes to immigration policy with an impact on employers are as follows:

• Entry and return

  • The fee to be paid when applying for a residence permit will be increased.
  • A control of residence permits for limited stay is deployed so that they can be revoked if the conditions are no longer met.

• Short stay visas

  • For people who regularly travel to the EU for family visits or professional reasons, the use of the Schengen short stay visa should be facilitated through the multiple entry visa.
  • A deposit is required in the case of "high-risk" short-stay visas that is only refunded if the person effectively returns.

• Maximum integration

  • There will be a heavier focus on integration where a permanent right of residence is granted only if several conditions are met such as passing a language and integration test.

• Family reunification

  • The admission conditions for family reunification will become stricter.
  • The income threshold that the family member must meet in Belgium is increased.

• Regional labor migration policies

  • The government supports Regional labor migration policies and promotes information exchange between the departments.
  • Measures are taken to better integrate migrants into the labor market to achieve an employment rate of 80% by 2030.
  • The single permit application procedure is streamlined and there are protection measures for employees who are victims of social violations.
  • There is a focus on legal labor migration within a global migration strategy, with cooperation only with countries cooperating in return policies.
  • Stricter controls and measures are introduced against false constructions and exploitation of migrant workers.

• Migration for study purposes

  • The government aims to remain competitive in attracting highly skilled students and researchers.
  • Accelerated and shortened procedures for study migration are introduced.
  • There is stricter verification of document authenticity and intensified screening for espionage.
  • Student visa requirements become more stringent, including financial requirements and a return deposit.
  • Guarantees are more strictly regulated, and a guarantor database is established.
  • Entry and study progress requirements for foreign students will be reviewed and possibly tightened.

• Migration services

  • A Federal Public Service Department Migration under which Immigration Office, Office of the Commissioner General for Refugees and Stateless Persons, Fedasil and the GoV will be established.

• The existing legal framework for temporary work will be expanded to allow a temporary and flexible transfer of staff to another employer and to introduce indefinite temporary agency work.

The right to freedom of speech and demonstration (including union actions) are pillars of a democracy but the government asks to clarify the principles of the right to strike.