Remote work in Belgium: employer rules, office allowance and cross-border workers in 2026

Regular or occasional telework: which rules apply in Belgium?

Belgian law has two regimes. Regular telework is governed by collective labour agreement (CCT, convention collective de travail) No. 85 of 9 November 2005, as amended by CCT No. 85 bis; occasional telework is governed by the Law of 5 March 2017 on workable and flexible work (Articles 22 to 28). CCT No. 149 (Covid) has not been in force since 31 March 2022.

Regular telework is work done away from the employer's premises, using information technology, on a regular rather than occasional basis. It is voluntary for both parties and, if it was not part of the original job description, can be reversed by agreement. The teleworker has the same working conditions, the same workload and the same performance criteria as comparable colleagues. They organise their own work within the applicable working time, and the employer prevents their isolation.

Occasional telework covers force majeure (a rail strike, severe weather) or a personal reason that prevents the employee from coming in, provided the job allows it. The employee asks within a reasonable time and gives the reason; employer and employee agree on equipment, availability and costs. The employer may refuse, but must give its reasons in writing (letter or email) as soon as possible. A CCT or the work rules (règlement de travail) may set the framework.

What must the telework agreement contain (CCT No. 85)?

Every regular teleworker signs a written agreement no later than the start of telework; if the employment contract is already running, an amendment is enough. Without this document, the employee can insist on working, or returning to work, at the employer's premises (CCT No. 85, Article 6).

The agreement must state at least:

• how often the employee teleworks and, where relevant, the telework days and the days or hours spent at the workplace;
• the times or periods when the employee must be reachable, and by what means;
• when the employee can call on technical support;
• how the employer covers costs;
• the conditions for returning to work at the premises;
• the place or places of telework chosen by the employee.

The agreed period of telework may be added. The places matter: an accident to a teleworker is presumed to have happened in the course of the contract if it occurs at a place stated in writing (if none is stated, at their residence or the places where they usually telework) and during the agreed period (failing that, during the hours that would have been worked at the company). Elsewhere, the accident can still be recognised, but the normal rules of proof apply (Law of 10 April 1971 on accidents at work, Article 7).

CCT No. 85 also makes the employer responsible for the necessary equipment (supply, installation, maintenance) and for connection and communication costs. If the employee uses their own equipment, the employer pays for installation, running costs, maintenance and depreciation, on a basis set before telework starts. Loss of or damage to the equipment is borne by the employer, and pay remains due if the equipment breaks down (Articles 9 to 13). Prevention services may only enter the home after notice and with the teleworker's consent. Before introducing telework, inform and consult the works council or, failing that, the employee representatives.

Office allowance in 2026: how much does the ONSS accept?

Since 1 September 2026, the employer may pay a teleworker a flat-rate office allowance of up to €164.21 a month, free of contributions to the ONSS (Office national de sécurité sociale, the National Social Security Office) and of tax. It was €160.99 from 1 March to 31 August 2026.

Condition: structural, regular telework equal to at least one day a week, assessed over the month. That can be one day a week, two half-days a week, two hours a day over five days or one week a month. The rule applies to full-time and part-time staff alike, with no obligation to pro-rate.

On top of this, if the employee uses their own equipment, the employer may pay €20 a month for their internet connection and €20 a month for their computer and peripherals. Without a private computer, the employer may pay €5 a month per personal screen, printer or scanner, for up to 3 years and capped at €10 a month. Example: in October 2026, an employee who teleworks two half-days a week with her own connection and computer can receive up to €204.21 a month free of tax and contributions (164.21 + 20 + 20).

The old flat rate of 10% of salary for telework days has been closed since 1 June 2022, except for employees who already received it, provided their share of telework and their agreement have not changed.

If the employer provides the equipment and the employee may also use it privately, a flat-rate taxable benefit in kind (ATN, avantage de toute nature) applies: €72 a year for a computer, €36 for a tablet or phone, €60 for an internet connection and €48 for a phone subscription (Article 18, § 3, 10, of the royal decree implementing the 1992 Income Tax Code, AR/CIR 92). These benefits go through payroll.

Right to disconnect and well-being: what must the employer provide?

Every employer with at least 20 employees must organise the right to disconnect in a company CCT or, failing that, in its work rules (Law of 3 October 2022, which amended the Law of 26 March 2018). The legal deadline was 1 January 2023, put back in practice to 1 April 2023. The text must cover at least:

• practical arrangements for the right not to be reachable outside working hours;
• instructions on using digital tools that protect rest periods, holidays, private life and family life;
• training and awareness-raising, for employees and management alike.

The obligation falls away if a binding sector-level CCT, or one concluded within the CNT (Conseil national du travail, the National Labour Council), already covers all these points: check your joint committee first. A company CCT is filed with the registry of the Directorate-General for Collective Labour Relations of the SPF Emploi (Federal Public Service Employment). Amended work rules are filed with the Social Law Inspectorate (Contrôle des lois sociales) within 8 days of taking effect.

Well-being at work rules apply in full at home. The Law of 4 August 1996 and the Code on well-being at work require a risk analysis specific to telework and an analysis of screen workstations at least every 5 years (Article VIII.2-3). Well-being measures may not create any financial burden for the employee (Article I.2-14). The basic requirements for workplaces do not apply to the home, but the employer must raise awareness of ventilation, lighting and electrical safety. According to the SPF Emploi, the law does not require buying an extra screen or chair if the workstation already meets the requirements.

On working time, a preliminary draft law aims to make time recording general in 2027; the CNT issued a split opinion on 30 September 2026 and the position of teleworkers is under debate. Follow this on our page on mandatory time recording in Belgium.

Cross-border workers: 34 days with Luxembourg and social security thresholds

A Belgian resident working for a Luxembourg employer, or the other way round, stays taxed in the country where they normally work, on their whole salary, if they work no more than 34 days a year in their country of residence or in a third country. This tolerance comes from the amendment of 31 August 2021 to the Belgium-Luxembourg tax treaty of 17 September 1970, in force since 10 February 2023 and applicable to pay from 1 January 2022.

• Any part of a day counts as a full day.
• The threshold is not reduced for part-time work or for employment that starts during the year.
• If the threshold is exceeded, the tolerance is lost: the country of residence taxes, from the first day, the pay for the time actually worked outside the country of employment.
• The burden of proving physical presence lies with the employee: contract, employer's certificate, attendance records, travel tickets, invoices, minutes of meetings.

Example: an employee who lives in Arlon and works full time for a Luxembourg employer teleworks two half-days a week. Each half-day counts as one day, so she reaches 34 days after 17 weeks. Beyond that, Belgium may tax, from the first day, the pay for the time she worked at home. The 34-day threshold is the one in the treaty with Luxembourg: for a cross-border worker from another country, check the applicable treaty.

For social security, an employee who performs at least 25% of their working time in their country of residence is in principle covered by that country; below that, if they work for a single employer established in Belgium, they remain insured in Belgium (Regulations (EC) No 883/2004 and No 987/2009). The European framework agreement on cross-border telework, applied since 1 July 2023 by Belgium, France, Luxembourg, the Netherlands and Germany, raises this threshold: at the joint request of employer and employee, a habitual teleworker who teleworks less than 50% of their time in their country of residence remains subject to the social security of the country where the employer has its registered office, with an A1 certificate.

For a Belgian employer, the request is made to the ONSS through the online service 'Working abroad' (Travailler à l'étranger). It covers the next 12 calendar months, is renewed every year and can be backdated by no more than 3 months. Track the tax counter and the social security counter separately. For the Luxembourg side, see remote work in Luxembourg.

Common mistakes

• Paying the office allowance to an employee who teleworks less than the equivalent of one day a week: the amount is no longer a tax-free expense refund.
• Leaving the telework places out of the agreement: the presumption of an accident at work then only covers the residence or the usual telework places; elsewhere, the accident must be proven under the normal rules.
• Applying CCT No. 85 and its allowance to occasional telework: in that case, equipment and costs are settled by agreement.
• Reducing the 34-day threshold for a part-time Belgian cross-border worker or one hired during the year: it is not reduced, and a half-day counts as a day.
• Confusing the tax threshold (34 days) with the social security threshold (under 50% with the framework agreement): the latter requires a joint request and an A1 certificate.
• Simply banning evening emails: the right to disconnect also requires training and awareness-raising, management included.

Your checklist

• Sign, before the first day of regular telework, an amendment covering everything CCT No. 85 requires, places included.
• Write down the expenses policy and apply the amount in force on the payment date (€164.21 since 1 September 2026).
• Count telework days every month to check the one-day-a-week equivalent.
• Give written reasons, without delay, for any refusal of occasional telework.
• Check your sector CCT on the right to disconnect; otherwise conclude a company CCT or amend the work rules (from 20 employees).
• Update the telework risk analysis with the prevention service.
• Keep a daily count of days worked per country for each cross-border worker, and raise an alert before 34 days.
• Request the A1 certificate from the ONSS for teleworkers under the framework agreement, then renew it every year.

Frequently asked questions

Official sources

• CNT, CCT No. 85 of 9 November 2005 on telework (consolidated text, in French)
• SPF Emploi, Occasional telework (in French)
• SPF Emploi, Telework and well-being at work (in French)
• SPF Emploi, right to disconnect (deadline put back to 1 April 2023, in French)
• ONSS, administrative instructions 2026/3, expense reimbursements (in French)
• SPF Finances, circular 2026/C/84 (office allowance from 1 September 2026, in French)
• SPF Finances, Article 18 of the AR/CIR 92 (flat-rate benefits in kind, in French)
• Luxembourg direct tax administration (ACD), Belgium: tolerance threshold (in French)
• SPF Social Security, cross-border telework in the EU, EEA and Switzerland (in French)
• ONSS, cross-border telework ('Working abroad' service, in French)

This guide sets out the general rules in force on 5 October 2026. It is not legal advice for your situation (collective agreement, sector, employee status).