Voluntary overtime expanded: up to 360 hours per calendar year allowed
May 2026 - Since April 1, 2026, companies have been given greater flexibility to handle peaks in workload. The number of voluntary overtime hours has been structurally increased to 360 hours per calendar year per employee. This is a significant expansion compared to the previous regulation, so it is important to fully understand what this means in practice for your organization.
Of those 360 hours, 240 are particularly interesting: they can be paid out net, without social security contributions or taxes. Please note: if your employee already worked so-called “recovery overtime” during the period from January 1 through March 31, 2026, those hours will be deducted from these 240 net hours.
A note of caution is in order. The program law introducing this measure has not yet been definitively approved by parliament. Nevertheless, you may already apply the scheme. It will be confirmed retroactively at a later date.
Two types of overtime, two systems
The new system consists of two distinct components, each with its own rules and financial implications.
The first component covers 120 hours of “regular” voluntary overtime. The standard rules apply to this. As an employer, you pay an overtime premium of 150% or 200%, depending on when the overtime is worked. These hours are subject to social security contributions and taxes. They do not entitle the employee to time off in lieu and do not count toward the internal limit on working hours.
In addition, there is the larger and more attractive package of 240 voluntary overtime hours that can be paid out net. No overtime premium is due on these hours, and they are exempt from social security contributions and taxes. Here too, no compensatory rest is provided, and the hours do not count toward the internal limit. Notably: your employee does not have to use up the “regular” overtime hours first to take advantage of this favorable arrangement.
Written agreement remains mandatory
Voluntary overtime, as the name implies, is not optional. You can only apply it if your employee explicitly agrees to it. This is done through an individual written agreement between you and your employee.
Such an agreement is valid for a maximum of one year and is automatically renewed unless one of the parties terminates it. Both you and your employee can do so at any time, with a one-month notice period.
Part-time employees
The scheme is not limited to full-time employees. Part-time employees may also work voluntary overtime, although stricter conditions apply.
For example, the employee may not take time credit or thematic leave. In addition, they must, in principle, have been working part-time for the same employer for at least three years, and there must be a temporary increase in workload. If they do not yet have three years of seniority, this is only possible if an agreement regarding voluntary overtime already existed at the time the law was published in the Belgian Official Gazette.
What does this mean for you as an employer?
This expansion gives you, as an employer, more breathing room to adapt quickly during busy periods without immediately having to hire additional staff. The 240 net overtime hours, in particular, make it financially attractive for both you and your employee.
At the same time, it remains important to apply the rules correctly. You cannot make use of this scheme without a written agreement, and the conditions for part-time employees also require extra attention.
Those who approach this wisely can use this new scheme to respond flexibly and cost-effectively to fluctuations in workload.
