Belgian federal government agreement for 2025-2029 envisions increasing voluntary overtime hours to 360 per worker per year, with these hours usable without a motive or compensatory rest. For up to 240 of these hours, there would be no salary premium and gross pay would equal net pay, since no social contributions or personal income taxes would be due. A bill to implement this measure was filed in Parliament in February. The planned effective date of April 1, 2026 was not met; the regime will come into effect soon, retroactive to April 1, 2026. Previously, two regimes coexisted: voluntary overtime (initially 100 hours per year per worker, raised to 120 hours by Collective Labour Agreement No. 129 of the CNT; in the textile sector it reaches up to 140 hours). These hours did not need to be recovered but were paid with a premium for overtime and counted toward the regime of tax-advantaged overtime. The “relance” hours also did not need to be recovered; they were paid without a premium and not subject to ONSS contributions or income tax, though they did not count toward the tax-advantaged regime. This was a provision of 120 relance hours per year, last authorized for January 1, 2026 to March 31, 2026. The new regime merges the two schemes: now, 360 voluntary overtime hours can be worked per year per worker. These hours will be paid without compensatory rest, with a maximum of 240 hours payable without a premium and without social contributions.
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