What will change for employers in 2026? An overview of the most important changes
January 2026 - What new social and legal measures will employers need to take into account in 2026? It is important to keep up to date with the most important changes so that you can adjust your HR processes, personnel policy and associated budgets in good time. We have listed some of the most notable measures below.
Federal Learning Accountant to be discontinued
On 10 December 2025, the federal government decided that the Federal Learning Account, a registration system for training courses, will be discontinued on 1 January 2026. Its introduction had already been postponed until 31 December 2025, but now the government has decided that the system will be discontinued permanently.
Stricter rules on illegal employment in Flanders
One of the most significant changes concerns Flemish chain liability. This applies when an entrepreneur works with contractors who employ foreign workers. Until now, a written statement from the contractor was sufficient to protect yourself as a client. From 1 January 2026, this will no longer be sufficient.
In four high-risk sectors – construction, cleaning, meat processing and courier services – the client must request additional information in advance, such as the contractor's identification details and documents proving the residence and employment rights of foreign workers (e.g. Limosa, A1 certificate or work permit). Anyone who fails to comply with this duty of care risks severe penalties.
Time credit and end-of-career: new conditions and clearer rules
From 1 January 2026, a new framework will apply to all applications for time credit and end-of-career benefits submitted in writing to the employer.
An important change is the uniform age requirement. From now on, the same age will apply for a reduction in working hours and for the corresponding RVA benefits:
· 60 years in the general system
· 55 years for those who perform heavy work or can demonstrate a long career
In addition, the career conditions are becoming stricter. For example, the required career condition in the general system will increase to 30 years for men and 26 years for women in 2026. This will continue to grow in the coming years.
The 1/5 time credit will also be extended to full-time workers with a working schedule of less than five days, provided that this is covered by a collective labour agreement or written agreement. The planning mechanism of collective labour agreement 103 will also be tightened: those who care for vulnerable persons will now be given priority if palliative leave or medical assistance has already been taken in the past.
New CO₂ contribution for company cars
Do you offer company cars to your staff as an employer? If so, you will have to take into account a higher CO₂ contribution in 2026. Not only will the annual indexation be applied, but the multiplication factor will also increase significantly: from 2.75 in 2025 to 4 in 2026.
For vehicles purchased or leased from 1 July 2023 onwards, the minimum amount will also increase. The non-indexed lower limit will be set at £25.99 per month, while the indexed minimum contribution for 2026 is expected to be £42.34.
Pension adjustments in PC 200
There are also many changes in the supplementary pension schemes of PC 200. For employees in companies with activities as electricians, a sectoral supplementary pension will be introduced from 1 January 2026. Unless an employer has obtained an exemption, they will automatically join this scheme and will henceforth pay a contribution of 1.1% of the gross annual salary.
For employees in the construction sector within PC 200, the existing supplementary pension will be converted into a social scheme. As a result, not only periods worked but also equivalent periods (such as sick leave or maternity leave) will count towards the accrual. The overall contribution will therefore increase to 2.23%.
The trampoline premium: unemployment possible after voluntary resignation
From March 2026, the principle that employees who resign themselves are not entitled to benefits will change. Employees who have worked full-time for at least ten years can apply for temporary unemployment benefits to take a career break – the so-called trampoline premium. This can be done once in a career and for a maximum of six months, or twelve months in the case of training for a shortage occupation.
Wage transparency: preparation pays off
The European directive on wage transparency must be transposed into Belgian law by June 2026 at the latest. Companies will have to disclose more information about their remuneration policy, and large companies will have to report on the basis of the 2026 figures from 2027 onwards. Although the specific details are still to be worked out, it makes sense to start working on clear and objective pay structures internally now.
Increase in the GGMMI
Finally, on 1 April 2026, the guaranteed average minimum monthly income (GGMMI) will increase again, probably by around 35.7 euros gross. Young people will continue to be subject to the existing degressive rates. The government will probably compensate for part of the additional costs through an adjusted formula for the structural reduction.
