Voluntary overtime becomes simpler and more attractive

Overtime remains strictly regulated

In principle, overtime remains governed by the Belgian Labour Act. This means that overtime may only be performed when a legal ground exists, such as an exceptional increase in workload or an unforeseen necessity. In addition, the applicable legal procedures must be respected.

This traditional overtime scheme remains unchanged. Alongside it, several other systems continue to exist, including voluntary overtime, relaunch overtime and specific sectoral schemes, such as Royal Decree No. 213 overtime in the construction sector.

The recent reform does not affect these sector-specific schemes. The changes relate exclusively to voluntary overtime and relaunch overtime.

Expansion of the voluntary overtime scheme

The legislator has clearly opted for a system that is both practical and financially attractive for employers and employees.

From now on, employees may perform up to 360 hours of voluntary overtime per year, without having to provide a specific reason and without being entitled to compensatory rest. This offers greater flexibility in the organisation of work.

Within this annual limit, a distinction is made between two categories.

240 hours under the "gross = net" principle

The first 240 hours of voluntary overtime benefit from a particularly favourable regime:

• no overtime premium is payable;

• exemption from social security contributions;

• exemption from income tax.

For these hours, gross pay effectively equals net pay.

An additional 120 voluntary overtime hours

The remaining 120 voluntary overtime hours fall under the standard overtime regime. Once the statutory daily or weekly working time limits are exceeded, the applicable overtime premium must be paid.

Specific scheme for the hospitality sector

An even more favourable arrangement applies to the hospitality sector:

• the annual limit increases to 450 overtime hours;

• 360 hours fall under the advantageous "gross = net" regime;

• the remaining 90 hours are treated as regular overtime.

How is the annual quota applied?

Within the voluntary overtime scheme, different combinations are possible. Employers and employees may mutually agree on which hours will be used first: the net voluntary overtime hours or the hours that fall under the tax-favourable overtime regime (including an overtime premium and tax benefits).

This choice has a different financial impact, both on the employee's net salary and on the employer's labour costs.

Less administration, more flexibility

One of the key advantages of the reform is the reduction of administrative formalities.

Where new written agreements previously had to be concluded on a regular basis, it is now sufficient to provide:

• one agreement between employer and employee every twelve months;

• automatic (silent) renewal of that agreement;

• the possibility to terminate the agreement with one month's notice.

This makes the system easier to manage and more practical for day-to-day HR operations.

What changes for part-time employees?

The possibility for part-time employees to perform overtime already existed but has been subject to stricter rules since 1 April 2026.

A part-time employee may only perform additional overtime if:

• there is a temporary increase in workload; and

• the employee has been working part-time for at least three years.

These conditions do not apply to employees who were already bound by a valid agreement before the new rules entered into force.

Employees who reduce their working time through parental leave or another form of career break are not allowed to perform overtime.

When do the new rules apply?

The law was published on 1 June 2026 but applies retroactively from 1 April 2026.

To ensure a smooth transition, agreements concluded before 1 April 2026 remain valid until their expiry date. After that, a new agreement complying with the new legislation must be concluded.