Within international groups, it is common for employees of a Belgian company to participate in a share-based or incentive plan set up by a foreign parent company. A recurring question is whether benefits of this kind, such as Restricted Stock Units (RSUs), are subject to social security contributions in Belgium.

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.