Social legal

After years of negotiations, the European institutions took a significant step forward in 2026 towards revising Regulations (EC) No 883/2004 and No 987/2009, which govern the coordination of social security systems across Europe. The reform aims to make the rules clearer, fairer and easier to apply.

New rules governing private investigations have been in effect since December 16, 2024. These rules may also apply if you, as an employer, conduct an investigation within your company. In addition, by December 16, 2026, you must have a set of regulations in place if you wish to conduct investigations into your own employees.

From 30 October 2026, the withholding obligation for construction and other immovable property-related works will be extended to include social security debts under the self-employed social security scheme. Are you planning to renovate or clean your business premises, for example? From that date, you will also need to take this extension into account when making payments.

From 1 July 2026, new rules will apply to flexi-jobs. The reform significantly expands the scope of the system and also amends several conditions relating to employment, remuneration and evaluation.

With the De Wever I government, concepts such as flexibility, pay based on performance and the principle of "gross = net" have become firmly embedded in Belgian labour law. On 1 June 2026, significant reforms to working time legislation were published, with a clear focus on making voluntary overtime more attractive.

In early June 2026, two important laws implementing the federal coalition agreement for 2025-2029 were published. The reforms aim to make the labour market more agile and provide employers with greater flexibility in organising work, while maintaining existing employee protection mechanisms.

The exemptions from remittance of payroll withholding tax are currently an important support measure for many companies. More and more employers are making use of these exemptions, for example for research and development (R&D), shift and night work, or overtime. To limit the impact on the budget, the Programme Act of 30 May 2026 introduces a correction factor as of 1 January 2027.

Over the past year, much has been written about the mobility budget, but concrete legislation was slow to follow. In the meantime, the Council of Ministers has approved a preliminary draft that sets out the first phase of the reform. What do we already know today? And more importantly: what does this mean in practice for you as an employer?

It had been expected for some time, but it is now official: recovery overtime has been extended until 31 March 2026. For employers, this is good news. The system provides additional flexibility without extra wage costs or administrative burden.

Since Jan. 1, 2026, a strengthened back-to-work policy in case of disability applies. The new rules not only bring changes within social security, but also impose concrete obligations on employers.

From 2026, important changes will take effect regarding international employment. Both in Belgium and at the EU level, the regulatory framework around social security, taxation, labor law, immigration and compliance is changing.

As part of the budget agreement, the Belgian government has decided to introduce a general obligation for time registration as from 2027. This measure is a direct consequence of European case law.

Cross-border employment remains a complex topic for employers and employees. The combination of labour law, social security, taxation and teleworking requires a correct legal and administrative approach. We provide a brief refresher on social security for cross-border employment and some practical tips.

On 24 November 2025, the federal government reached a new budget agreement. This agreement contains a series of social, legal and tax measures that will affect both wage costs and HR policies within companies. In this article, we outline the key points relevant to employers.

At the beginning of 2025, the government announced a series of measures aimed at modernising and increasing the flexibility of the labour market. In this article, we highlight some of the proposed measures concerning working time.

As of June 2026, EU Member States must transpose the Pay Transparency Directive into national legislation. For employers, this brings new obligations, but also a valuable opportunity to future-proof their pay structures.

On July 30, 2025, the tax administration published the circular on the exemption from remittance of payroll withholding tax for shift work. It clarifies the application of the bis scheme and introduces an administrative tolerance.

On 21 July 2025, the De Wever federal government reached a political agreement known as the Summer Agreement 2025. It includes a series of reforms aimed at increasing labour market flexibility, making work financially more attractive, and ensuring the long-term affordability of pensions.

At the end of March 2025, the Chamber of Representatives approved a bill raising the limit for student employment to 650 hours per calendar year. This measure expands the temporary increase to 600 hours that applied in 2023 and 2024 and will be applied retroactively as of January 1, 2025.

Since 1 January 2020, all companies with at least 11 employees over a consecutive 12-month period are required to establish employee representation within the company or, at a minimum, organize elections.

The new federal coalition agreement introduces far-reaching reforms aimed at boosting purchasing power and simplifying the Belgian tax and social systems. Employers will gain more flexibility in wage policies and dismissal procedures, while employees — especially those in lower income brackets — may benefit from higher net wages.

As of 1 January 2025, new and stricter rules will come into force in Flanders, further tightening the existing system of chain responsibility for the illegal employment of third-country nationals. This legislation increases the responsibility of contractors and clients.

This book introduces new rules regarding non-contractual liability, which have significant implications for auxiliary persons such as employees, directors, and subcontractors. The law is expected to take effect on 1 January 2025.

On April 24, France introduced an important legislative change regarding the accumulation of leave days during employee illness. This change was introduced to align French labor law with European regulations. Now, employees can partially accumulate paid leave (80%) during periods of illness.

On June 21, 2024, the law amending the Social Penal Code was published. The changes took effect on July 1, 2024. A significant aspect of this legislative amendment involves the introduction of penalties for non-compliance with regulations regarding flexible working hours.

Since 1 July 2024, a new obligation has been introduced for companies and self-employed persons based in Belgium. From now on, they are required to register their working partners and helpers in the Crossroads Bank for Enterprises (KBO-CBE).

Providing a company bike to employees is rapidly gaining popularity among employers. This initiative not only promotes the physical and mental health of employees but also offers an attractive way to optimize the salary package.

Since its introduction in 2015, the flexi job has already undergone several extensions and adjustments. In this article, we take a look at the most recent changes that came into effect on 1 January 2024 as a result of the Programme Act of 22 December 2023.

From 1 April 2024, the rules governing the validity of the BTP card for posted workers will change. According to the decree of 15 February 2024, the card of an employee posted to France by a foreign employer will be valid for 5 years.

On 1 July 2023, the framework agreement on cross-border telework signed by 18 European member states came into force. This historic agreement marks an important development in how telework is handled within social security frameworks.