Belgian overtime systems include voluntary hours with tax benefits and relance hours without social contributions.

voluntary overtime and relance hours. Voluntary overtime was originally capped at 100 hours per year per worker, later raised to 120 hours by NAR-CAO nr. 129; in the textile sector the cap can reach 140 hours. Voluntary overtime hours do not need to be made up but are paid with an overtime allowance; these hours qualify for the tax-friendly overtime regime. Relance hours likewise do not need to be made up; they are paid without an overtime allowance and are not subject to social security contributions or taxes.