Update on social and legal measures for 2025/2026: what do you need to know as an employer?
January 2026 - 2025 is gradually coming to an end, which means that as an SME entrepreneur, you are once again faced with a series of social and tax deadlines. At the same time, 2026 is just around the corner, a year in which various reforms and new rules will come into effect. From holiday leave to meal vouchers, from landing jobs to the penny index: it's time for a handy overview.
End of 2025: check employees' remaining entitlements
By 31 December, employees must use up their statutory holiday entitlement, public holidays and compensatory rest days. If any days remain unused, this can lead to additional financial costs or even penalties. A timely check of outstanding entitlements is therefore not a luxury, but a mandatory part of your end-of-year administration.
Tip: use your time registration or payroll system to quickly get an overview of employees who still have holiday balances.
Meal vouchers will become more expensive (and more attractive) from 2026
From 1 January 2026, the maximum employer contribution to meal vouchers will increase from 6.91 to 8.91 euros. The total nominal value of a voucher can thus rise to 10 euros, without additional social security contributions. In addition, there will be an exemption scheme that will make it possible to grant an additional 2 euros on top of this ceiling in 2026, without any negative impact on the wage norm. This wage norm will continue to apply to other wage components.
Please note: the tax adjustment is still to come, although the same limit of 8.91 euros is expected.
For company directors, their meal vouchers may never exceed those of their employees.
There is no automatic obligation to increase the value. You decide this yourself, unless sectoral agreements stipulate otherwise. It is therefore advisable to state that any increase is provisional, pending sectoral guidelines.
Only those who actually grant the full additional amount will benefit from the increased deductibility of up to 4euro.
Stricter conditions for landing jobs in 2026
Retirement schemes – whereby older employees reduce their working hours and may receive benefits – will be more strictly regulated from 2026 onwards. The main changes are as follows:
· Uniform age limits: general system from 60 years of age – special schemes (arduous occupations, long careers, restructuring situations) from 55 years of age
· Increased career conditions: the number of years of service required will increase gradually from 2026 to 35 years (men) and 30 years (women) in 2030.
· Greater accessibility for 1/5 landing jobs: those who work full-time with less than five working days per week will also be eligible, provided there is a collective labour agreement or individual agreement.
4. Activation of the long-term sick: additional contributions for employers
The federal government wants to reactivate the long-term sick more quickly. For employers with an average of at least 50 employees, this means that, from 2026, they will have to pay a solidarity contribution on sickness benefits during the second and third months of incapacity for work. The contribution will be 30%.
The plan provides for this scheme to be further extended: from 2027, the contribution would also be payable for months four and five. The specific details are still to be finalised. An exception applies to target group employees in social enterprises.
5. The penny index: limited indexation for higher wages
In 2026 and 2028, the so-called cent index will be introduced. For gross wages above 4,000 euros, the portion above that threshold will no longer be indexed on a percentage basis; only the amount up to 4,000 euros will remain subject to the traditional index. As a result, higher wages will not rise faster than lower wages.
The exact calculation method – a single general amount or sectoral variants – has yet to be determined. Whether the cent index will come into effect immediately in January 2026 depends on the timing of the legislation.
6. Wage norm remains at 0%: strict budgeting remains necessary
For 2025-2026, the maximum margin for wage increases remains at 0%. Only indexations and scale increases are permitted. The higher contribution to meal vouchers is one of the few permitted ways of giving employees extra purchasing power.
7. Pension reform: broader options, but stricter conditions
The reform makes early retirement at 60 possible for those who can demonstrate a career of 42 years. At the same time, existing rules are being tightened, including higher annual career thresholds. The pension penalty is postponed until 2027 for employees with a long or part-time career.
8. Mobility budget becomes mandatory alternative
From 1 January 2026, every employer offering company cars must provide a mobility budget as a fully-fledged alternative. This gives employees more freedom to choose sustainable mobility options or housing closer to work. The final legislation is still being drafted, but it is a good idea to review your mobility policy in good time.
