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.