{"id":4771,"date":"2026-01-23T10:27:22","date_gmt":"2026-01-23T09:27:22","guid":{"rendered":"https:\/\/eures-granderegion.eu\/?p=4771"},"modified":"2026-02-16T10:37:13","modified_gmt":"2026-02-16T09:37:13","slug":"belgium-key-reforms-for-2026","status":"publish","type":"post","link":"https:\/\/eures-granderegion.eu\/en\/2026\/01\/23\/belgium-key-reforms-for-2026\/","title":{"rendered":"Belgium: Key Reforms for 2026"},"content":{"rendered":"\n

The year 2026 brings numerous changes in Belgium regarding labor law, taxation, and social protection. Salary indexation, reforms to work incapacity, tax adjustments, and modifications to pensions and unemployment insurance are among the main changes planned, some of which will take effect from January 1, 2026, while others have not yet been enacted. This article summarizes these developments.<\/p>\n\n\n\n

LABOR LAW<\/strong><\/h2>\n\n\n\n

Salary Increases in Belgium<\/strong><\/p><\/path><\/svg><\/div>

\n

Employees in the logistics sector (CP 226), food industry (CP 220), Horeca (CP 302), agriculture (CP 144), and other sectors will benefit from a salary indexation of approximately 2% starting in 2026. The timing of this adjustment will depend on the joint committee (commission paritaire) to which the employer belongs.<\/p>\n<\/div><\/div>\n\n\n\n

Work Incapacity Reform<\/strong><\/p><\/path><\/svg><\/div>

\n

Strengthened Return-to-Work Policy<\/strong>
On December 18, 2024, the Belgian Chamber of Representatives approved a bill to implement a reinforced return-to-work policy for employees on work incapacity.<\/p>\n\n\n\n

Starting January 1, 2026, the exemption from providing a medical certificate to the employer for the first day of work incapacity will be reduced from three days to two days per calendar year.<\/p>\n\n\n\n

Extension of the Relapse Period<\/strong>
Time-related modifications have been introduced for workers who resume work after a period of incapacity but then relapse. Under the guaranteed salary scheme, the relapse period is extended from 14 days to 8 weeks.<\/p>\n\n\n\n

In such cases, the employer is no longer required to pay the guaranteed salary again if the worker becomes incapacitated within 8 weeks of the end of a prior period that gave entitlement to guaranteed pay. However, the worker may still claim benefits under sickness and disability insurance through their health fund.<\/p>\n\n\n\n

This measure is not retroactive and applies to work incapacity occurring from January 1, 2026.<\/p>\n\n\n\n

Workers retain their guaranteed salary in two situations:<\/p>\n\n\n\n

    \n
  • If the guaranteed salary was not fully used during the previous incapacity period.<\/li>\n\n\n\n
  • If the worker provides a medical certificate proving that the new incapacity is due to a different illness or accident.<\/li>\n<\/ul>\n\n\n\n

    Securing Partial Return to Work<\/strong>
    From January 1, 2026, the exemption of guaranteed salary in cases of partial return to work is no longer limited to the first 20 weeks. Employers are now exempt from paying guaranteed salary for the entire duration of the partial return in cases of incapacity due to illness (excluding occupational disease) or accident (excluding workplace accident).<\/p>\n\n\n\n

    Reduction of the Start Period for Termination Due to Medical Force Majeure<\/strong>
    From January 1, 2026, the uninterrupted incapacity period required to trigger the medical force majeure termination procedure is reduced from 9 months to 6 months.<\/p>\n\n\n\n

    This means the procedure to terminate an employment contract for medical force majeure can be initiated after a worker has been continuously incapacitated for 6 months. This 6-month period can only be interrupted by an effective return to work, provided the worker does not relapse within 14 days.<\/p>\n\n\n\n

    Mandatory Mention in Workplace Regulations Regarding Absences<\/strong>
    A procedure to maintain contact with workers during periods of incapacity must be included in the internal regulations.<\/p>\n\n\n\n

    Changes to Non-Compete Clauses<\/strong>
    Starting January 1, 2026, the validity of non-compete and training clauses in Belgium will be strictly linked to new indexed salary thresholds: they are null if the annual gross salary is below \u20ac44,447, while the non-compete clause becomes fully applicable above \u20ac88,895.<\/p>\n\n\n\n

    The Arizona Agreement strengthens protection of company know-how for senior executives while maintaining a 50% compensatory indemnity, and prohibits training clauses for low-wage employees unless they work in a shortage occupation.<\/p>\n\n\n\n

    Modification of Night Work<\/strong>
    From April 1, 2026, the Arizona reform facilitates night work by shifting its start from 8:00 PM to 11:00 PM for e-commerce and distribution sectors. Hours between 8:00 PM and 11:00 PM will now be considered \u201cevening work,\u201d allowing companies to implement these schedules via a simple update to workplace regulations. While rights of existing employees are maintained, new hires will only receive the mandatory night premium starting at 11:00 PM.<\/p>\n<\/div><\/div>\n\n\n\n

    TAXATION<\/strong><\/h2>\n\n\n\n

    Actual Expenses<\/strong><\/p><\/path><\/svg><\/div>

    \n

    Meal Vouchers<\/strong>
    From January 1, 2026, the maximum value of meal vouchers will increase from \u20ac8 to \u20ac10 per day worked. The maximum employer contribution will rise from \u20ac6.91 to \u20ac8.91.
    The employer\u2019s fiscal deductibility of meal vouchers will also increase from \u20ac2 to \u20ac4 per voucher.<\/p>\n\n\n\n

    New Deductibility Regime for Hybrid Vehicles (Applicable to Sole Proprietors)<\/strong>
    From January 1, 2026, the fuel coefficient of 1 or 0.95 will be removed from the deductibility formula for 100% electric vehicles.<\/p>\n\n\n\n

    Fuel Expenses<\/strong>
    Fuel costs for passenger cars, mixed-use vehicles, and minibuses that are purchased, leased, or rented will no longer be deductible as professional expenses starting January 1, 2026.<\/p>\n<\/div><\/div>\n\n\n\n

    SOCIAL PROTECTION<\/strong><\/h2>\n\n\n\n

    Arizona Pension Reform 2026<\/strong><\/p><\/path><\/svg><\/div>

    \n

    Pension Bonus in Belgium<\/strong>
    If you continue to exercise your activity after the legal retirement age, you can benefit from a pension bonus.<\/p>\n\n\n\n

    However, since January 1, 2026, it has been replaced by another financial reward mechanism, whose conditions are more demanding, for people taking their pension in 2027 or later. This measure was confirmed by the Council of Ministers on December 12, 2025.<\/p>\n\n\n\n

    The new pension bonus can now be granted if you decide to continue working after having reached the legal retirement age, provided that you meet the two cumulative conditions<\/strong>:<\/p>\n\n\n\n

      \n
    • Have a 35-year career with each year including at least 156 days of actual work.<\/li>\n\n\n\n
    • Have at least 7,020 days of actual work (leave for care, maternity leave, paternity leave, military service, temporary unemployment) over your entire career.<\/li>\n<\/ul>\n\n\n\n

      Periods of Absence for Medical Reasons<\/strong>
      Periods of absence for medical reasons will be fully taken into account for the calculation of the guaranteed minimum pension starting from 2027.<\/p>\n\n\n\n

      To benefit from a guaranteed minimum pension, you must meet the following conditions:<\/p>\n\n\n\n

        \n
      • The basic career condition<\/li>\n\n\n\n
      • An additional work condition:\n
          \n
        • If you were born after 1970, you must justify at least 5,000 days of work or equivalent.<\/li>\n\n\n\n
        • If you were born before 1970, transitional measures apply.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n

          The government has agreed that from 2026, periods of absence for medical reasons will be:<\/p>\n\n\n\n

            \n
          • Fully assimilated to working days<\/li>\n\n\n\n
          • Fully counted in the calculation of the 5,000 days of actual work required.<\/li>\n<\/ul>\n\n\n\n

            Abolition of Pension for Physical Incapacity<\/strong><\/p>\n\n\n\n

            Attention:<\/strong> This measure has not yet been voted on.<\/p>\n\n\n\n

            The abolition of retirement for physical incapacity:<\/p>\n\n\n\n

              \n
            • From April 1, 2026, you can no longer be retired for physical incapacity.<\/li>\n<\/ul>\n\n\n\n

              The government intends to move to an invalidity insurance for civil servants, similar to the private sector.<\/p>\n\n\n\n

              Several scenarios may occur:<\/p>\n\n\n\n

                \n
              • If you are already on sick leave<\/strong>
                A temporary pension for illness is possible until March 1, 2026. From April 1, 2026, this will not be possible, and you will be at the responsibility of your employer during the duration of the illness.<\/li>\n\n\n\n
              • If you were receiving a temporary pension for physical incapacity<\/strong>\n
                  \n
                • If you received a pension before January 1, 2025, it can last 24 months. After this period, a permanent pension will be granted.<\/li>\n\n\n\n
                • If this pension was granted before January 1, 2025, or after, it can last a maximum of 36 months. After this period, a permanent pension will be granted.<\/li>\n<\/ul>\n<\/li>\n\n\n\n
                • If you are already retired for permanent incapacity, nothing changes in your situation<\/strong>
                  You are already retired for permanent physical incapacity or you receive a temporary disability pension paid before January 1, 2025, with a guaranteed minimum supplement. Nothing changes, your pension will still be paid. The government plans to increase the amount of this pension to an amount equivalent to that for people retired due to disability.<\/li>\n<\/ul>\n\n\n\n

                  Attention:<\/strong> The measure aiming to abolish retirement for incapacity has not yet been voted on.<\/p>\n<\/div><\/div>\n\n\n\n

                  Unemployment Insurance Reform<\/p><\/path><\/svg><\/div>

                  \n

                  For former unemployed workers<\/strong>
                  If the worker received benefits in June 2025, they will not automatically switch to the new system but will enter a transition period. The administration has calculated an end-of-rights date for each profile. This loss of entitlement will occur in waves. At the expiration of this date, their benefits will stop.<\/p>\n\n\n\n

                  For new unemployed workers<\/strong>
                  Anyone who loses their job and submits a benefit application from March 1, 2026, will be subject to the new 24-month rule (12-month base period + 12 additional months depending on professional history). This applies to all residents in Belgium.<\/p>\n<\/div><\/div>\n\n\n\n

                  Modification of the Condition for Granting End-of-Career Time Credit<\/strong><\/p><\/path><\/svg><\/div>

                  \n

                  From January 1, 2026, workers aged 60 who request end-of-career time credit at \u00bd or 1\/5 must justify a professional career of 31 years for men and 26 years for women.<\/p>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"

                  The year 2026 brings numerous changes in Belgium regarding labor law, taxation, and social protection. Salary indexation, reforms to work incapacity, tax adjustments, and modifications to pensions and unemployment insurance are among the main changes planned, some of which will take effect from January 1, 2026, while others have not yet been enacted. This article […]<\/p>\n","protected":false},"author":9,"featured_media":4683,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[232],"tags":[254,245,246],"territories_categories":[150,149],"class_list":["post-4771","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-employee","tag-belgium","tag-cross-border-workers","tag-taxation"],"yoast_head":"\nBelgium: Key Reforms for 2026 - Eures Grande Region<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/eures-granderegion.eu\/en\/2026\/01\/23\/belgium-key-reforms-for-2026\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Belgium: Key Reforms for 2026 - Eures Grande Region\" \/>\n<meta property=\"og:description\" content=\"The year 2026 brings numerous changes in Belgium regarding labor law, taxation, and social protection. 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