New regulations on night work
New regulations on night work
Lifting of the general ban on night work
Under current Belgian legislation, employees are in principle prohibited from performing night work, except for limited statutory exceptions. The new legislation lifts this general prohibition, but the current definition of night work, i.e. work performed between 8 p.m. and 6 a.m, is maintained. Different rules and procedures continue to apply to work performed during those hours.
Furthermore, the legislation provides for a revision and simplification of the procedure for introducing a night work schedule. Such a scheme can be adopted in two ways, either through a collective bargaining agreement concluded with all the organisations represented in the trade union delegation in the company, or by amending the work regulations, even if there is a trade union delegation represented in the company.
Night work in the distribution sector and related sectors, including e-commerce
The distribution and related sectors receive particular attention in the new legislation. A company is part of the distribution or related sector(s), if it meets two cumulative conditions. First, the company must belong to one of the joint committees listed in the legislation. Second, the company must carry out at least one of the activities specified in the legislation.| Joint (sub)comittees |
|---|
| JC 100 |
| JC 119 |
| JC 125.03 |
| JC 127 |
| JC 140.03 |
| JC 149.01 |
| JC 149.04 |
| JC 200 |
| JC 201 |
| JC 202 |
| JC 202.01 |
| JC 226 |
| JC 311 |
| JC 312 |
| Activities |
|---|
| Retail |
| Wholesale |
| Logistics activities on behalf of third parties |
| Electronic commerce |
The applicable rules for distribution and related sectors differ on several points. An important exception to the general rules is the definition of night work. Within the distribution sector, night work is referred to as work performed between 11 p.m. and 6 a.m.
Due to this different definition, night bonuses will only be payable to employees who are active in these sectors for the work performed during the aforementioned hours. Please note that the new definition does not impact employees who were already employed before 1 June 2026. These employees will retain the existing night bonuses linked to the hours between 8 p.m. and 6 a.m. as agreed with the employer.
For the distribution sector, the new law also provides for a different regulation to a night work schedule. Companies in the distribution and related sectors can introduce a night work schedule, either by concluding a collective bargaining agreement where the signature of a single representative trade union is sufficient, or by amending the work regulations.
Tax consequences
The law adapts the labour law definition for night work in the distribution sector, but no corresponding provision for the distribution sector has been introduced into the tax legislation. This can be problematic for companies within the distribution sector that apply the exemption from the payment of wage withholding tax for night work who would introduce these amended conditions.Companies can only apply the exemption from payment of withholding tax for night work for employees who perform night work for at least one-third of their working time (the so-called "one-third standard"). For tax purposes, night work remains defined as the hours between 8 p.m. and 6 a.m. and only the hours for which a night bonus is granted, count for the one-third calculation. The hours between 8 p.m. and 11 p.m. will therefore only be taken into account for the counter of the one-third rule if a night bonus is actually granted for these hours as well.
You may also want to read: Amendments to various employment provisions on 1 June 2026 & More net overtime in 2026?
