HR guide 8 topics · updated 5 October 2026

HR guide Belgium: your obligations as an employer in 2026

Employment law, ONSS, social secretariat, collective agreements: what the law requires in 2026 on eight topics that keep HR busy every month, with this year's changes and the tools to stay on top of them.

Key facts

  • Time recording: no general obligation yet on 5 October 2026, but a draft law targets 1 January 2027; recording is already mandatory for flexitime and for part-time schedule deviations.
  • Overtime: since 1 April 2026, 360 voluntary hours a year, 240 of them without premium, exempt from ONSS contributions and tax.
  • Sickness: since 1 January 2026, no certificate needed twice a year for the first day of incapacity, and the relapse period is 8 weeks; a white-collar employee hired for at least 3 months keeps 100% of pay for 30 days.
  • Remote work: the tax-free office allowance is €164.21 a month since 1 September 2026.
  • Company cars: minimum benefit in kind (ATN) of €1,690 a year for 2026 income; as a rule, VAT on private use is due only if the employee pays a contribution.
  • Pay transparency: Directive (EU) 2023/970 is not yet transposed; the pay structure analysis report is still due every 2 years from 50 employees.
HR guide · Belgium

The eight topics.

Who is who

The bodies to know.

FPS Employment, Labour and Social Dialogue

Labour regulations: working time, work rules, part-time work, enforcement of social legislation.

Official website
ONSS (National Social Security Office)

Social contributions, Dimona and DmfA, CO2 solidarity contribution, meal vouchers, flat-rate allowances.

Official website
INAMI (sickness and invalidity insurance)

Incapacity for work: role of health insurance funds and medical advisers, gradual return to work.

Official website
FPS Finance

Withholding tax, benefits in kind (ATN), VAT, expenses borne by the employer.

Official website
Data Protection Authority

Time clocks, biometrics, geolocation and employee data.

Official website
National Labour Council

Cross-industry collective agreements and opinions, including the one on working time recording.

Official website
Our tools

How Luxapps helps.

FXP and MySafeBox are configured for Belgian rules and connected by API to your social secretariat: approved hours, absences, expenses and benefits reach it without re-keying.

Track hours starting today Time recording

Clocking in on the web and mobile, flexitime and part-time deviations recorded, voluntary overtime tracked over the year.

FXP and MySafeBox
Manage guaranteed salary and absences Absence and sickness

Certificates uploaded by the employee, tracking configured for the 30-day guaranteed salary and the 8-week relapse rule.

FXP and MySafeBox
Send payroll without re-keying Payroll variables

Hours, absences, expenses and ATN approved, then sent by API to your social secretariat.

FXP
Cars and expenses Fleet and expense claims

ATN calculated with the Belgian formula, VAT on private use calculated and re-invoiced, mileage rates configured.

FXP and MySafeBox
Prepare for pay transparency Gaps and reports

Job categories, gaps between women and men, justifications, action plans and ready-made reports.

FXP and MySafeBox

See the demo on your case

FAQ

Frequently asked questions.

Not across the board on 5 October 2026. It already is for flexitime, part-time schedule deviations, flexi-jobs and contract cleaning. A draft law targets a general obligation on 1 January 2027, on which the National Labour Council issued a split opinion.

Since 1 April 2026, up to 360 hours per calendar year (450 in hospitality businesses with a registered cash system), 240 of them without premium and exempt from ONSS contributions and tax. The other 120 are still paid with a premium.

A white-collar employee hired for at least 3 months keeps 100% of pay for 30 days. A blue-collar worker receives 100% for the first 7 days, then a decreasing guaranteed salary up to day 30, shared with the health insurance fund from day 15.

Not on 5 October 2026: the Institute for the Equality of Women and Men noted on 1 October that Belgium was still not in line. The pay structure analysis report remains mandatory every 2 years from 50 employees.

By API: FXP and MySafeBox are configured for Belgian rules and send approved payroll variables to your social secretariat. Mention it during the demo and we will confirm the exchange.

Talk to an expert

Is this taking up your time? Our tools handle it.

A short, no-commitment call: tell us where you stand and we will show you, on your own case, how our tools keep this obligation in order without re-keying. Reply within 1 business day.

info@luxapps.lu+352 288 662 1