A comprehensive reform of the voluntary overtime system has been announced, with retroactive effect from 1 April 2026. The federal government has opted for a single, uniform framework designed to offer businesses greater flexibility, while employees can count on a clear and tax-efficient system. Below, we outline the key elements of this reform.
A single integrated system: up to 360 hours of voluntary overtime per year for full-time employees
The current dual system — standard voluntary overtime and so-called ‘recovery’ hours — will be scrapped entirely. 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.
Of these 360 hours, 240 hours can be paid at the net rate, which means that no overtime supplement is payable for those hours and no social security contributions or withholding tax are deducted. For the hours covered by this exemption, no contractual overtime pay may be paid to the employee. The remaining 120 hours are treated as standard overtime and entitle the employee to the usual overtime supplement when the limits of 9 hours per day or the normal weekly working hours are exceeded. It is important to note that voluntary overtime is not counted towards the internal limit above which compensatory rest is mandatory.
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
From 1 April 2026, the conditions under which part-time employees may work voluntary overtime will be 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, prior to the publication of the new scheme in the Belgian Official Gazette, had already entered into a valid agreement with their employer regarding voluntary overtime (as part-time employees) and whose agreement is still in force at the time of publication in the Belgian Official Gazette.
The new rules also explicitly state that employees working part-time as part 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 therefore aim not only to maintain the existing flexibility in the sector but to increase it.
Provision for retroactive entry into force
Although the parliamentary process was not completed on time, the bill stipulates that the new rules will come into force retroactively from 1 April 2026, once the act has been officially approved and published in the Belgian Official Gazette.
The FPS Employment, the NSSO and the FPS Finance state in their explanatory notes that the new measures may be applied from 1 April 2026.
Under the transitional arrangements, agreements on voluntary overtime entered into before 1 April 2026 and whose term extends beyond that date will remain in force until their expiry. After this, the working of voluntary overtime must be covered by a new agreement that complies with the conditions of the new system.
