An update on recent and upcoming reforms for employers

1. Measures adopted 

Elimination of the “Private PC Plan” 

The "private PC plan" scheme allowed employers to contribute toward the cost of purchasing a new computer—paid for by the employee—while benefiting from social security and tax exemptions.  

This program has been repealed, effective retroactively as of October 1st, 2025. Any contribution made since that date is considered compensation and is subject to social security contributions and income tax.  

Elimination of the Federal Learning Account  

The Federal Learning Account was a tool initially intended to facilitate the management and exercise of training rights. Given the administrative burden associated with its implementation for employers, its entry into force was postponed several times. 

The law of January 14, 2026, finally repeals the scheme. The law stipulates that SIGEDIS, the public body responsible for managing the system, will retain the recorded data until December 31, 2026.  

New amounts for meal vouchers 

As of January 1st, 2026, the maximum tax-exempt employer contribution has been increased from EUR 6.91 to EUR 8.91 per voucher (maximum face value: EUR 10). This increase is not automatic. It is granted, where applicable, following negotiations at the sectoral or company level. Tax-deductible expenses increase from EUR 2 to EUR 4 per voucher if the employer applies the maximum employer contribution. 

2. Announced measure 

Mobility Budget Reform  

The Council of Ministers has approved a draft bill aimed at implementing the first phase of the mobility budget reform.  

Under this framework, an employer who makes one or more company cars available to one or more employees, for a continuous or non-continuous period of up to 36 months, should offer a mobility budget.  

Employers with at least 50 employees who meet this requirement must implement the mobility budget no later than January 1st, 2027. For employers with between 15 and 50 employees, this deadline would be extended to January 1st, 2028. No obligation would apply to employers with fewer than 15 employees. 

Sources:

• Royal Decree of January 14, 2026, repealing Article 19, § 2, 20°, of the Royal Decree of November 28, 1969, adopted in implementation of the Act of June 27, 1969, amending the Decree-Act of December 28, 1944, concerning social security for workers, M.B., January 21, 2026; 
• https://news.belgium.be/fr/modification-de-diverses-dispositions-relatives-au-budget-mobilite; 
• Act of January 14, 2026, amending various provisions in the social sector, M.B., January 21, 2026; 
• Act of November 19, 2025, amending Article 10 of the Act of July 26 on the promotion of employment and the preventive safeguarding of competitiveness, M.B., December 15, 2026; 
• Act of December 18, 2025, containing various provisions, M.B., December 30, 2025.