Update 23/06/2026
The reform of the voluntary overtime system has now been enshrined in law and published in the Belgian Official Gazette.[1] The new rules are therefore in place and apply retroactively from 1 April 2026. The federal government has opted for a single, uniform framework designed to offer businesses greater flexibility, whilst employees can count on a clear, tax-efficient system. We outline the key elements of this reform below.
A single integrated system: up to 360 hours of voluntary overtime per year for full-time employees
The former dual system — standard voluntary overtime and so-called ‘recovery’ hours — has been completely scrapped. From now on, an employee will be able to work a maximum of 360 hours of voluntary overtime per calendar year without the need for a specific reason and without the obligation to grant compensatory rest.
Prior written consent remains necessary
Employees may only work voluntary overtime if they have given their prior written consent. Under the new rules, the agreement is valid for one year and is automatically renewed. However, either party may terminate the agreement, provided that one month’s notice is given. This change represents a simplification compared with the previous system, under which agreements could only be concluded for six months.
Special rules for part-time workers
With effect from 1 April 2026, the conditions under which part-time employees may work voluntary overtime have been significantly tightened. Firstly, it should be noted that voluntary overtime for part-time employees may only be applied in situations where the limits on full-time working hours are actually exceeded.
The rules further state that a part-time employee may only work voluntary overtime if they have been working part-time for the same employer for at least three years under a part-time employment contract and if, in addition, there is a temporary increase in the work volume.
However, these conditions do not apply to part-time employees who, on 1 June 2026, were already bound by a valid agreement with their employer regarding voluntary overtime (as part-time employees). The new rules also expressly state that employees working part-time in the context of a career break, time credit or special leave (such as parental leave) are completely excluded from working voluntary overtime.
Sector-specific points: focus on the hospitality sector
The hospitality sector has more extensive rules under which employees are permitted to work up to 450 hours of voluntary overtime per year for employers who use a certified till. Of these 450 hours, 360 are paid net, excluding overtime pay, social security contributions and tax deductions, while 90 hours remain subject to social security contributions and tax and are paid at the overtime rate. The new rules thus both preserve the existing flexibility in the sector and extend it further.
Retroactive effect from 1 April 2026
Although the new legislation was not published in the Belgian Official Gazette until 1 June 2026, the new rules apply retroactively from 1 April 2026.
Agreements on voluntary overtime concluded before 1 April 2026 and continuing beyond that date remain valid until their expiry date. From 1 April 2026, however, they will be subject to the new rules. Agreements concluded between 1 April 2026 and 31 May 2026 for a period of six months remain valid until the end of that period and are subject to the new rules. After this, voluntary overtime must be covered by a new agreement that complies with the conditions of the new system.
[1] Act of 18 May 2026 amending the regulations on voluntary overtime and the Social Criminal Code, Belgian Official Gazette, 1 June 2026.
