360 voluntary overtime hours from 1 April 2026: gross = net?

More flexibility during busy stretches, and a chunk of extra hours where gross equals net. That is the heart of the new voluntary overtime rules landing in Belgium in 2026. The current relance-hours scheme (the recovery overtime arrangement) ends on 31 December 2025, but the federal government has lined up a new system that takes effect on 1 April 2026. It raises the ceiling to 360 voluntary overtime hours per year, a large share of which are tax-favourable hours where gross equals net.

This reform is part of the new government agreement and responds to temporary spikes in workload for employers across every sector. In 2026, employees will be able to put in more extra hours without the usual charges, such as social security contributions and professional withholding tax, provided there is a written agreement between employer and employee. The transition period runs until 31 March 2026, after which the new system applies in full.

In this article, we set out clearly what the new rules for voluntary overtime from 2026 are, how the favourable tax regime works, what changes compared with 2025, and what it all means in practice for employers and for full-time and part-time employees. That way you are fully prepared for overtime from 2026 and know exactly what to factor into your payroll and staff planning.

Voluntary vs standard overtime: what's the difference?

Voluntary overtime is a separate system: employees deliberately take on extra hours, with no obligation to take compensatory rest. That sets it apart from standard overtime under Belgian labour law, where the employee is entitled to an overtime premium and compensatory rest, and social security contributions and taxes apply in full.

In 2026, this system becomes a more refined flexibility tool for employers facing peak loads or sudden workload. The emphasis shifts away from structural overtime and towards short-term flexibility, with employer and employee agreeing clearly in advance on how many extra hours will be worked.

One point matters above all: voluntary overtime is never automatic. Employees can only work these hours if they explicitly agree to them. Without a written agreement, no voluntary overtime is allowed, which keeps the system transparent and easy to check for payroll and HR.

What does the favourable tax regime mean for payroll?

The favourable tax regime mainly affects how wages are calculated and processed in payroll systems. Unlike standard overtime, these extra hours are not subject to the usual deductions, so the net amount ends up higher without the gross salary going up.

For payroll, this means a clear split between regular working hours and voluntary overtime. Applying the quota correctly, using the right wage code and processing everything without errors are essential to avoid tax and social security risks. Automation plays an important role here, especially for employees who regularly work extra hours.

For employers, the system brings predictable labour costs, while employees know in advance exactly what net amount they will receive. It is this transparency that makes voluntary overtime a popular tool from 2026 onwards, both for staff planning and payroll administration.

Who qualifies and how does the 2026 transition work?

From 1 January 2026, a transition period begins in which the relance hours are temporarily extended. These relance overtime hours stay in force during the first quarter of 2026, pending the full rollout of the new voluntary overtime system on 1 April 2026.

Under this system, full-time employees can work voluntary overtime based on an agreement between employer and employee. The maximum quota is set at 360 hours per calendar year. Of those, 240 voluntary overtime hours are exempt from social security contributions and taxes, so they are paid out net, with gross equal to net.

In certain sectors, the ceiling can rise to 450 hours, meaning up to 450 voluntary overtime hours per year. Employees who are unfit for work do not qualify. Accurately recording the overtime worked remains essential for payroll and personnel administration, particularly given the further evaluations planned for 2026 and 2028.