Solidarity contribution and return to work: the key changes for employers from 2026
From 1 January 2026, a lot changes for Belgian employers when it comes to incapacity for work and the follow-up of long-term sick employees. The 2025-2029 coalition agreement puts a clear focus on return to work, with a series of new rules that carry both financial and administrative consequences. The most-discussed measure is the new solidarity contribution, but that's only one part of a much broader reform package.
The law on a strengthened return-to-work policy was published in the Belgian Official Gazette on 30 December 2025 and definitively entered into force on 1 January 2026.
Below, we set out the key changes at a glance. You'll see what changes for employers from 2026, how the rules on illness and return to work are being adjusted, and what you need to factor into your HR and payroll policy.
Solidarity contribution: what changes in 2026
From 1 January 2026, the federal government introduces a new solidarity contribution for employers with long-term sick employees. It fits within the broader return-to-work policy from the coalition agreement and replaces the former responsibilisation contribution on inflow into invalidity, which was abolished on 31 December 2025.
When is the contribution due?
The solidarity contribution is due when an employee:
- Is unfit for work for more than 30 days
- Is between 18 and 54 years old at the start of the incapacity
- Has been employed for at least one month by the employer
The contribution applies to periods of primary incapacity for work (the first year of illness) that begin on or after 1 January 2026. Illness periods that started before that date still fall under the old system.
How much is the contribution?
The solidarity contribution amounts to 30% of the sickness benefit the employee receives through the health insurance fund. It is calculated over the second and third month of incapacity for work (so from the 31st day of illness, once guaranteed salary has ended).
In practice, this works out on average at around 18% of the gross monthly salary, though the actual amount varies with the employee's household situation and the applicable wage ceilings. The contribution can run up to around 1,700 euros per employee for two months.
Please note: under the budget agreement, the solidarity contribution will be extended from 1 January 2027 to the fourth and fifth month of incapacity for work. Employers will then pay 30% of the sickness benefit for four months.
Who has to pay the contribution?
The solidarity contribution applies to employers in both the private and public sector (for contractual employees) that:
- Employ at least 50 employees on average during the reference period
Employers with fewer than 50 employees are fully exempt.
Which employees are exempt?
No solidarity contribution is due for the following categories of employee:
- Temp workers
- Flexi-jobbers
- Student workers
- Occasional workers
- Childminders
- Apprentices
- Statutory staff in the public sector
- Employees with a work-related disability or a psychosocial work limitation
- Target-group workers in sheltered workshops, social workshops and custom-work companies (maatwerkbedrijven)
How is the contribution collected?
You don't have to make any calculations yourself. The NSSO (National Social Security Office):
- Calculates the contribution day by day from the 31st day of illness
- Collects it via a debit notice
- Issues the first debit notice in the fourth quarter of 2026
Important: as soon as the employee resumes work, possibly on a phased basis, the obligation to contribute stops. This makes a partial return to work the most effective way to avoid the solidarity contribution.
Changes to guaranteed salary
Relapse period extended to 8 weeks
The relapse period for incapacity for work is extended from 14 calendar days to 8 weeks.
In practice, this means that as an employer you don't owe guaranteed salary again when an employee becomes unfit for work once more within 8 weeks of the end of an incapacity period for which guaranteed salary was already paid.
Condition: it must be the same illness. If an employee can show, via the medical certificate, that it concerns a new illness, guaranteed salary must be paid again.
Neutralising guaranteed salary during phased return
A key change concerns employees in a phased return to work (a partial return to work). Full neutralisation of guaranteed salary during a period of phased return is reintroduced.
This means an employee who falls ill during the phased return period will no longer be entitled to guaranteed salary from the employer, but will receive a benefit from the health insurance fund.
Changes to the medical certificate
Fewer absences without a sick note
The option for employees to be absent without a medical certificate is being restricted:
| Situation | Until 2025 | From 2026 |
|---|---|---|
| Companies with ≥50 employees | 3x per year | 2x per year |
| Companies with <50 employees | Deviation possible via CLA/work regulations | Unchanged |
Electronic sick note not yet live
The electronic sick note (Mult-eMediatt), which would let the doctor send the certificate directly to the employer via the e-Box, is not yet operational. Its actual rollout is still awaited.
Shorter period for medical force majeure
The period of uninterrupted incapacity for work required to end an employment contract for medical force majeure is cut from 9 to 6 months. The same period now also applies when an earlier procedure produced no result.
The other conditions and arrangements remain unchanged.
Mandatory active absence policy
Employers are required to include an active contact policy in their work regulations. This policy must:
- Focus on reintegration, not on control
- Set out procedures for contact and follow-up during incapacity for work
- Lay down arrangements on absence, return to work and medical force majeure
Assessing work potential
From 8 weeks of incapacity for work, the employer must request an assessment of the employee's work potential. If the potential is positive, a reintegration pathway must be started within 6 months at the latest.
Employers who fail to do so risk a fine of 200 to 2,000 euros (administrative) or 400 to 4,000 euros (criminal) per employee.
Strengthened return-to-work pathway
The existing Return-to-Work (RTW) pathway is significantly strengthened from 2026:
- The concept of 'remaining capacities' is replaced by 'work potential'
- The pathway can be started by the medical adviser, the multidisciplinary team or the health insurance fund's RTW coordinator
- Employees are required to actively cooperate
Return-to-work bonus
The return-to-work bonus is increased as an incentive for employers. Employers who let long-term incapacitated employees return part-time for at least three months receive a higher bonus.
Overview: key changes in 2026
| Measure | Effective date | Details |
|---|---|---|
| Solidarity contribution 30% (months 2-3) | 1 January 2026 | Employers with ≥50 employees |
| Extension to months 4-5 | 1 January 2027 | Still to be confirmed |
| Relapse period of 8 weeks | 1 January 2026 | Instead of 14 days |
| Neutralised guaranteed salary during phased return | 1 January 2026 | |
| Sick-note exemption 2x instead of 3x | 1 January 2026 | Companies with ≥50 employees |
| Medical force majeure after 6 months | 1 January 2026 | Instead of 9 months |
| Active absence policy in work regulations | 1 January 2026 | Mandatory |
What should you do as an employer?
- Update your work regulations: include an active contact policy and procedures for illness follow-up and reintegration
- Draw up an absence policy: work out prevention, communication and the rights and obligations that apply during illness
- Check your payroll systems: make sure the solidarity contribution can be processed correctly
- Review your HR processes: implement procedures for assessing work potential after 8 weeks
- Communicate with your employees: inform them about the changed rules on sick notes and return to work
Last updated: January 2026
Sources: Belgian Official Gazette (Law of 19 December 2025), Acerta, Securex, Liantis, SD Worx, VBO-FEB