As of 1 April 2026, a new simplified framework for voluntary overtime is introduced. This new scheme provides a less administrative burdensome, simplified and unified way to allow employers and employees to agree on voluntary overtime, to better be able to meet business needs.
Belgian working time regulations have always been strict. Both legal and sectoral provisions create tight frameworks, leaving very little room for employers and employees to deviate from general working schedules, even if both parties are willing to perform additional work. Moreover, Belgian working time regulations are considered as mandatory provisions (of which non-compliance is criminally sanctioned), leading to the fact that also foreign employers temporarily employing staff in Belgium must comply with them.
To address this inflexibility, the Belgian legislator introduced a framework for voluntary overtime already some time ago. These hours could only be performed if a valid written contract was in place, which would need to be renewed every 6 months. Moreover, the number of additional hours that could be performed was limited to up to 120 hours per calendar year (or even only up to 100 hours per year in case the voluntary overtime hours were combined with the ‘relance hours’ as set out below). Employers had to pay overtime premiums, but no compensatory rest was due.
Additionally, during the COVID-19 pandemic, a separate scheme of ‘relance hours’ was introduced. Within this scheme, 120 additional hours of overtime per year could be performed. Employers did not need to pay overtime premiums, no compensatory rest was due, and the regular salary paid for those relance hours was even fully exempted from withholding taxes and social security contributions. Initially, the scheme of ‘relance hours’ was put forward as a ‘temporary scheme’. However, it was extended several times.
The combination of both systems (in addition to the uncertainty about the temporality of the ‘relance hours scheme’) led to such a tangle of rules and regulations making it barely workable in practice. The Belgian legislator therefore aimed to create one unified system, making it more manageable for employers to actually implement it.
As from 1 April 2026, the system will be (retroactively) unified and simplified. As from this date, the number of voluntary overtime hours increases up to 360 hours per year. These hours can only be performed by full-time working employees or part-time employees on the condition that they have worked at least 3 years part-time with their current employer and in case of a temporary increase of work.
It is the intention of the Belgian legislator that the first 240 hours will be free of personal income tax and social security contributions, yet note that the necessary legal changes thereto still have to be made. Additionally, for the first 240 hours, there will be no overtime pay. As from the 241th hour, regular overtime premiums will be due and the regular withholding taxes and social security contributions will apply.
Additionally, the voluntary overtime hours do not count towards the internal overtime limit.
The voluntary overtime will require a prior written agreement, valid for a fixed term of one year, and tacitly renewed each time for a new year. Either party can terminate that agreement subject to a notice period of 1 month. This is a decrease of the administrative burden, as it is no longer necessary to conclude a new contract every 6 months. As long as the contract is not terminated, it automatically renews.
Complying with Belgian working time regulations can be challenging, especially in international employment set-ups. Vialto Partners Belgium can help you to look for the best solutions on how to structure schedules whilst remaining legally compliant with Belgian mandatory labour law & assist with all necessary contractual set-ups.
For a deeper discussion on the above, please reach out to your Vialto Partners point of contact, or alternatively:
Martijn De Meulemeester
Director
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