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.