Belgium
Meal vouchers
Impact date: 1 January 2026 As of 1 January 2026, the maximum employer contribution to meal vouchers may increase from €6.91 to €8.91. Provided that all other conditions are met, these meal vouchers will remain exempt from social security contributions. The Royal Decree enabling this increase was published in the Belgian Official Gazette on 17 November 2025.
Employer implications/action needed The fact that the government is increasing the maximum nominal value of the meal voucher by €2 does not mean that all meal vouchers will automatically increase by €2 as of 1 January 2026. Further negotiations will still need to take place at sector and/or company level. In the meantime, some sectors have already concluded a protocol agreement that includes this increase. Before proceeding at company level to raise the value of meal vouchers, it is best to wait for the outcome of these negotiations or include the necessary reservations. This will help avoid a situation where a later mandatory sectoral increase would be added on top.
Employer risk N/A
Non-solicitation clause
Impact date: 1 January 2026 (to be confirmed) There is a Bill (legislative proposal) to amend the Act of 24 July 1987 on temporary work, temporary employment agencies and the provision of workers for user undertakings, and the Economic Law Code, with regard to the regulation of non-solicitation clauses.
Non-solicitation clauses restrict an employee’s ability to be hired by the user company, thereby preventing them from obtaining an employment relationship with better working conditions. This Bill establishes a framework for non-solicitation clauses. The current coalition agreement also advocates for a framework governing the use of such clauses.
The Bill imposes conditions regarding:
- Duration: The clause may not extend beyond the duration of the temporary employment contract and may, at most, last two months
- Compensation: The indemnity may not exceed two months’ gross salary and is to be prorated based on the elapsed period
Employer implications/action needed Employers would need to amend commercial agreements with temporary employment agencies.
The Summer Agreement and Budget reform
Impact date: 1 January 2026 (to be confirmed) for the Summer Agreement. No date as yet for the budget reform. On 21 July 2025, the Federal Government has approved significant labor law reforms aimed at increasing flexibility and modernizing the labor market. Key measures include transformational changes in length of notice period, regulations surrounding night work, increasing voluntary overtime, abolishing the minimum weekly hours for part-time contracts and tightening access to early retirement and end-of-career time credit. The agreement also covers a pensions reform and a limitation of the unemployment benefit in time.
On 24 November 2025, the Government also reached an agreement on Budget reform. New measures include a limitation to the automatic indexation of salaries mechanism for income above €4.000 per month as well as changes aimed at getting long term sick employees back to work.
Employer implications/action needed Awaited. The Summer Agreement still needs to be transposed into Belgian Labour law.
Employer risk N/A
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