May 2028 still seems a long way off. However, preparations for the next employee elections will begin as early as October 1, 2026*. That is when the reference period begins, during which it will be determined whether your company must hold employee elections in 2028.
Does your company currently have around 50 or 100 employees? Then now is the perfect time to monitor changes in your workforce. We've listed the most important points to consider for you.
What starts on October 1, 2026?
Whether you are required to hold employee elections does not depend on the number of employees at any given time. The determination is based on the average headcount during a fixed period: the so-called reference period. For the 2028 social elections, the schedule is expected to look like this:
| October 1, 2026 – September 30, 2027*Reference period for your own employees | |
| April 1, 2027 – June 30, 2027*Reference Period for Temporary Workers | |
| December 2027*Start of the election process | |
| May 2028*Social Elections |
A temporary spike in employment does not, therefore, automatically lead to social elections. A structural growth That's possible.
When should you hold social elections?
There are two thresholds:
This applies to all private-sector companies, whether for-profit or nonprofit.
Who's counting?
In principle, anyone who has a employment contract or apprenticeship agreement has to do with your business. That’s often more people than you think:
- •employees with permanent or fixed-term contracts;
- •part-time employees;
- •student workers and flexi-job workers;
- •managers;
- •employees who are temporarily absent (e.g., due to illness, time credit, or parental leave).
Who doesn't count?
- •self-employed individuals and executives without an employment contract;
- •employees with a replacement agreement (in which case the absent employee is still counted, so that the same position is not counted twice).
How is the count done?
Not everyone automatically counts as one full-time employee:
- •Charges are calculated on a daily basis. A full-time employee who is employed for the entire year counts as 1. Anyone who was employed for only 6 months counts as half an employee.
- •Anyone who works less than three-quarters of a full-time schedule counts as only half. A part-time employee who is employed for the entire year therefore counts as 0.5. Someone who works 4/5ths of a full-time schedule does count as a full-time employee.
The calculation is based on the hires and terminations in the Dimona Reports. It is therefore important that this information be accurate and complete.
Do you employ temporary workers? If so, keep an eye on the spring of 2027.
Special rules apply to temporary workers:
- •They are only counted during the period of April 1, 2027, through June 30, 2027*. Because they are counted on a quarterly basis, they carry relatively more weight than your own employees.
- •If a temporary worker is replacing a permanent employee whose employment contract has been suspended, that temporary worker is not counted.
- •During this period, you must register Keep track of the temporary workers you assign.
An example▾
You employ 45 full-time and 4 part-time employees throughout the year. From April through the end of June 2027, you will have 4 temporary workers working full-time. Because they work the entire quarter, each of them counts as one employee.
45
2
4
51
With 51 employees, you’re above the 50-employee threshold, so in principle you must hold elections for a CPBW organize.
Do you have multiple companies? If so, they may be combined.
The count is not performed automatically by company, but by Technical Business Unit (TBE). This is the group that operates as a single business in practice. Therefore, multiple companies can be regarded collectively as a single business, even if they are legally separate entities.
You can determine whether this applies to you by asking yourself two questions:
- •Are they part of the same group, or are they led by the same person or people?
- •Do they do the same work, or do their activities complement each other?
- •Do they work in the same building or on the same site?
- •Is human resources handled by the same person or department?
- •Do the same terms and conditions apply, such as the same or similar employment policies or the same rules regarding pay and leave?
Is the answer to both questions "yes"? If so, it is assumed that your companies together constitute a single TBE, and the employees are totaled. As an employer, you can still contest this, but you must demonstrate that there is no genuine connection in terms of personnel. In the event of a dispute, the labor court will ultimately decide.
Good to Know
- •Are you planning an acquisition, merger, or spin-off? In that case, separate counting rules apply. So be sure to factor the social elections into your decision.
- •The election process itself is scheduled to begin in December 2027*. From that point on, you'll need to complete a number of steps within strict deadlines.
- •Are you planning to resign in early 2028? Candidates are already protected against dismissal even before you know who is running for office. So, during that period, have any decision to dismiss an employee reviewed first.
What can you do today?
- •Assess your workforce and estimate how it will change through the end of September 2027.
- •When using temporary workers in the spring of 2027, keep in mind that they will carry more weight in the count.
- •Check to see if your companies might be combined for tax purposes.
Are you unsure whether your business will meet the threshold, or how to calculate it correctly? Feel free to contact your customer manager. Together, we’ll assess your situation so you can look forward to 2028 with peace of mind.
* Subject to the publication of the law establishing the election cycle.