{"id":26540,"date":"2025-12-08T15:26:22","date_gmt":"2025-12-08T14:26:22","guid":{"rendered":"https:\/\/bakertilly.be\/news\/end-of-year-tips-2025-hr\/"},"modified":"2025-12-16T08:49:56","modified_gmt":"2025-12-16T07:49:56","slug":"end-of-year-tips-2025-hr","status":"publish","type":"post","link":"https:\/\/bakertilly.be\/en\/news\/end-of-year-tips-2025-hr\/","title":{"rendered":"HR insights for year-end 2025"},"content":{"rendered":"

In this article<\/h3><\/div>1. Taking vacations 2025<\/a>2. Increase in the value of meal vouchers on Jan. 1, 2026<\/a>3. Landing strips: changes from 2026<\/a>4. Activation of the long-term sick<\/a>5. Indexing<\/a>6. Established wage standard 2025-2026: 0% margin on labor costs<\/a>7. Pension Reform<\/a>8. Changes in work arrangements\/flexibility<\/a>9. Mandatory mobility budget from 2026<\/a><\/div><\/div><\/div><\/div>

1. Taking holidays 2025<\/h2><\/div>

As the end of the year is approaching, certain obligations as an employer come into focus. One key responsibility is ensuring that all employees have taken their statutory vacation days, public holidays, and any compensatory<\/strong> rest days<\/strong> by December 31, 2025.<\/p>\n

Failing to comply can lead to additional costs or even penalties for the employer. To avoid this, it\u2019s essential to review outstanding entitlements in due time and take the necessary steps to ensure compliance.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div>

2. Increase in the value of meal vouchers \u2013 effective January 1, 2026<\/h2><\/div>

Starting January 1, 2026, employers will be allowed to contribute up to \u20ac8.91 <\/strong>per meal voucher, compared to the current \u20ac6.91. This means the maximum value of a meal voucher will rise to \u20ac10, and the increase remains exempt from social security contributions. The relevant regulations have already been published in the Belgian Official Gazette.<\/p>\n

However, the fiscal adjustment has yet to follow. It will raise the tax-exempt employer\u2019s share to 8.91 euros. For company managers, it\u2019s important to note that their own meal voucher value must never exceed that of their employees to remain tax exempt.<\/p>\n

Furthermore, the deductibility of the employer contribution increases from \u20ac 2 to \u20ac4, but only for employers who actually apply the additional \u20ac 2 increase.<\/p>\n

Important: there is no automatic obligation<\/strong> to increase meal vouchers by \u20ac 2 euros in 2026. This remains a topic for sectoral or company-level agreements. If your company decides to increase the value now, make sure to clearly state that this is a temporary arrangement pending any sectoral agreements.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div>

3. Landing jobs: changes from 2026<\/h2><\/div>

Starting January 1, 2026, the rules for landing jobs will change. The new collective bargaining agreements and the amended royal decree introduce stricter\u2014but also clearer\u2014conditions.<\/p>\n<\/div>

What is a landing job?<\/h3><\/div>

Landing jobs allow older employees to reduce their working time by half or by one-fifth while receiving benefits under certain conditions. Eligibility depends on age and career length.<\/p>\n<\/div>

Key changes as of 2026<\/h3><\/div>
    \n
  1. Uniform age requirement<\/strong>\n
      \n
    1. General regime: access as from 60 years.<\/li>\n
    2. Special regime (heavy profession, long career, company in difficulty,\u2026): access from 55 years. The age for reducing work and receiving benefits becomes identic.<\/li>\n<\/ol>\n<\/li>\n
    3. Stricter career requirements<\/strong>
      \nFor the general regime, the required career increases gradually:<\/p>\n
        \n
      1. 2026: 31 years (men) \/ 26 years (women)<\/li>\n
      2. Every year +1 year until 2030: 35 \/ 30 years.<\/li>\n<\/ol>\n<\/li>\n
      3. Broader access to 1\/5 landing jobs <\/strong>
        \nFull-time employees with schedules over less than five days will be able to take 1\/5th time credit starting in 2026, provided it is stipulated in a collective bargaining agreement or written agreement.<\/li>\n<\/ol>\n

        The amended royal decree was published on October 30, 2025.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div>

        4. Activation of the long-term sick employees<\/h2><\/div>

        On November 24, 2025, the federal government reached a budget agreement for the coming years. One of the measures focusses on the (further) activation of the long-term sick employees, with the goal of reintegrating 100,000 long-term sick workers into the labor market.<\/p>\n

        To achieve this, existing reintegration measures will be further tightened.<\/p>\n

        Starting January 1, 2026, employers with an average of 50 employees (excluding customized companies for their target group employees) will be required to pay a solidarity contribution on the sickness benefits of employees who are long-term sick. That contribution is 30% and applies during the second and third months of disability.<\/p>\n

        Under the new budget agreement, this new contribution would be extended: From January 1, 2027, employers will pay the contribution for four months instead of two, covering the second through fifth months of disability. The detailed modalities and conditions will be determined later.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div>

        5. Indexation<\/h2><\/div>

        Another measure in the budget agreement relates to the index.<\/p>\n

        In 2026 and 2028, a cent index will be introduced for higher wages and benefits. Gross wages above \u20ac 4.000<\/strong> and benefits above \u20ac 2.000<\/strong> will no longer be subject to percentage-based indexation on the amount above that limit. Only the portion up to \u20ac 4.000 will continue to be indexed on a percentage basis. Thus, someone with \u20ac 5.000 gross will receive the same euro indexation as someone with \u20ac 4.000.<\/p>\n

        The exact method for determining the fixed index amount\u2014whether sector-specific or a general amount\u2014remains unclear. It is also uncertain whether regulations will be finalized in time for sectors that index in January or multiple times per year.<\/p>\n

        According to the Planning Bureau, the cent index threshold will be exceeded in January 2026, so the timing of the legislation will determine whether the new system applies immediately.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div>

        6. Wage standard 2025-2026: 0% margin on labor costs<\/h2><\/div>

        The wage standard for 2025-2026 is officially set at 0%. This means that a company\u2019s average labor costs may not increase during this period, except for automatic indexations and baremic increases, which remain permitted.<\/p>\n

        An increase in the employer share of meal vouchers before 2026 is also permitted (see above).<\/p>\n

        The wage standard aims to protect Belgium\u2019s international competitiveness compared to neighboring countries.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div>

        7. Pension Reform<\/h2><\/div>

        The upcoming pension reform introduces new rules for early retirement and strengthens existing conditions. Thus, one can retire at 60 with a career of 42 years, where each year must consist of 234 days. Periods of illness count toward this requirement<\/p>\n

        Existing early retirement plans become more strict: the career requirement increases from 104 to 154 days per year, except in the first year of work where 104 days suffice.<\/p>\n

        The pension malus <\/strong>on early retirement will be postponed to 2027. Those who have worked half-time for at least 35 years (156 days\/year) and can demonstrate a career of 7,020 days will not receive a malus. Equivalent periods such as illness, care leave, maternity leave and temporary unemployment will also count.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div>

        8. Changes in work arrangements\/flexibility<\/h2><\/div>

        De federale regering maakt ook werk van hervormingen rond werkuren en flexibiliteit: bijvoorbeeld meer mogelijkheden tot flexi-jobs, aanpassing van regels rond overuren en vrijwillige overuren en meer flexibiliteit in werktijdregeling.<\/p>\n

        Dit kan een impact hebben op hoe u loonsystemen, tijdsregistraties en contracten organiseert.<\/p>\n

        Wij volgen dit verder voor u op. Van zodra mogelijk, bezorgen we u meer info over dit thema.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div>

        9. Mandatory mobility budget from 2026<\/h2><\/div>

        Starting January 1, 2026,<\/strong> a mobility budget will become a mandatory alternative for employers offering company cars. This means that employees who are entitled to a company car will have more flexibility to exchange it for a budget that can be used for sustainable transportation options or even certain housing-related expenses.<\/p>\n

        Despite the start date already announced, final legislation is not yet in place, and official guidelines are still expected. In the meantime, employers can already review their current mobility policies and explore how to integrate this new option into their compensation packages.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div>

        More year-end tips?<\/h3>\n

        Also read our tips and insights for<\/p>\n