Voluntary overtime: A more flexible system from April 1st, 2026

1. Voluntary overtime 2.0 from April 1st, 2026 

On June 1st, 2026, the (long-awaited) Act on voluntary overtime was published in the Belgian Official Gazette, with retroactive effect as of April 1st, 2026. 

The new scheme builds on the existing voluntary overtime system (see Article 25bis of the Labor Act). It also incorporates certain features of the temporary “recovery hours” system, which was introduced during the COVID-19 pandemic and definitively expired on April 1st, 2026. 

2. Key features of the new regime 

The main features of the new regulations, as well as the changes compared to the previous system, are as follows:  

• The maximum number of voluntary overtime hours increases from 120 to 360 hours per year per employee. 

• Overtime pay: Under the previous system, overtime pay was due as soon as the normal limits on daily and/or weekly working hours were exceeded. From now on, overtime pay will be due only for the portion of the quota exceeding the first 240 hours per year. The first 240 hours of voluntary overtime worked during the year no longer entitle the employee to overtime pay. The following 120 hours of voluntary overtime, however, do entitle the employee to statutory overtime pay.  

• Compensatory rest: As under the previous system, voluntary overtime does not entitle the employee to compensatory rest. Furthermore, voluntary overtime will no longer be taken into account when calculating the internal limit, whereas previously the first 25 hours of voluntary overtime in the year were still counted for this purpose.

• Tax and social security regime: Under the previous system, voluntary overtime was subject to social security contributions and taxes in the same way as ordinary pay. From now on, the first 240 hours of overtime—which do not result in overtime pay—are fully exempt from taxes and social security contributions. For the next 120 hours of overtime, for which a premium is paid, standard contributions remain due. However, the existing favorable tax treatment applicable to additional pay may still be utilized.  

• Employee’s consent: Until now, the agreement regarding the performance of voluntary overtime had to be renewed at least every six months. From now on, the employee’s consent must be obtained in advance, in writing, and for a fixed term of one year. The agreement is then tacitly renewed for successive one-year periods. Either party may terminate it at any time in writing, subject to one month’s notice, which takes effect the day following notification of termination.  

• Part-time work: Until now, part-time workers could work voluntary overtime provided that the daily or weekly limits applicable to full-time workers were exceeded. Hours worked below these thresholds fell under the separate scheme for additional hours.  



Three additional conditions have now been added:  

• the employee must have been working part-time for at least three years;  
• voluntary overtime may only be worked in the event of a temporary increase in workload;   
• part-time work may not be performed as part of any form of career break or reduced work schedule.   

The first two additional conditions do not apply to part-time workers who, prior to June 1st, 2026, were already bound by an agreement regarding voluntary overtime with the employer concerned. The third condition applies immediately to all workers concerned. 

3. Transitional regime and specific provisions 

Agreements concluded before June 1st, 2026, remain valid until the end of their term: 

• For agreements concluded April 1st, 2026, the old rules continue to apply, even if the agreement remains in effect after June 1st, 2026.  
• For agreements concluded on or after April 1st, 2026, but before June 1st, 2026, the new rules may already be applied.  

Finally, it should be noted that a special exemption is provided for the hospitality sector. 

Takeaway 

As of April 1st, 2026, the rules governing voluntary overtime will be relaxed in several respects. A greater number of hours may be worked; the majority of these hours may be compensated without overtime pay and will be exempt from withholding tax and social security contributions; and the related administrative formalities will now be significantly streamlined. 

Source: Act of May 18, 2026, amending the voluntary overtime system and the Social Penal Code.