Coalition agreement in progress: what will soon change for you as an employer?

In implementation of the coalition agreement, several new social law measures are on the table that may impact your company. Many of these changes are scheduled to come into effect from April 1* (or June) 2026.

Below is a clear overview of the planned changes and what they may mean in practice for you as an employer.

 

 

1. Measures related to working time and work organization

1.1. Notice period of 1 week for seniority of < 6 months

The coalition agreement revealed that the trial period would be reinstated. Now provision is made for a kind of ‘abbreviated notice‘ at the beginning of employment.

• Is the employee Employed less than 6 months? If so, a notice period of only 1 week.
• This term is uniform: it applies both when the employer and the employee terminate the employment contract.
• This arrangement will also automatic apply: you no longer have to include an explicit clause for this in the employment contract.

 

1.2. Greater flexibility in part-time employment - reduction of 1/3rd rule

Today, a part-time employee must perform at least 1/3rd of a full-time job. This minimum is reduced to 1/10th of the weekly working hours of a full-time employee for the same category.

 

1.3. Relaxation of mandatory hourly schedules in labor regulations.

The rules around including hourly schedules in your work rules are greatly relaxed.

From April 1, 2026*, it is sufficient to include in the labor regulations a general framework of working time include, containing:

• The days of the week when work (can) be done;
• The daily period Within which labor performance (can) be performed;
• The minimum and maximum daily working hours;
• The normal and maximum weekly working hours.

So all the detailed hourly schedules no longer all have to be explicitly stated in your employment regulations.

For part-time workers with a variable schedule however, nothing changes. Those hourly schedules must still be included in your employment regulations.

Nor is it intended to create a framework whereby work could be done all days of the week and all hours of the day. The framework must be consistent with the actual performance within your company.

 

1.4. New rules night work

The general ban on night work disappears. In addition, the definition of night work eased for the distribution and e-commerce sector:

• Performance only between 11 p.m. and 6 a.m. still count as night work there.
• For all other sectors, the current definition remains (8 p.m. - 6 a.m.).

Within the distribution and e-commerce sector, the existing premiums for night work also automatically limited to the period from 11 pm to 6 am. This restriction does apply only to employees whose employment contracts begin from April 1, 2026*. This exception does not apply to employees who have been employed for a longer period of time.

 

1.5. Maximum notice period of 52 weeks

Today, the notice period when dismissed by the employer is unlimited, which with long careers can lead to very long notice periods and high termination fees.

From April 1, 2026*, the notice period will be capped at 52 weeks as soon as the employee has a seniority of 17 years achieved.

Important: This measure only applies to employment contracts starting April 1, 2026*.

 

2. Measures i.e. wages, bonuses and payroll costs

2.1. Final and comprehensive framework for tax-favored overtime

As of April 1, 2026*, the number of favorable overtime be increased on an annual basis from 300 to 420 hours and will this be a permanent and permanent system Becoming.

Also read: Update: Extension and continued regulation of favorable overtime: what after Dec. 31, 2025?

 

2.2. Modification of NSSO rebates.

As of April 1, 2026*, the framework of federal NSSO rebates is radically changing. A number of existing rebates disappears completely (e.g., discount for artists, permanent full-time employees in the hospitality industry...), while the NSSO discount at initial recruitments is being reformed and partially extensive. This can have a direct impact on your payroll costs as an employer.

Below a overview Of the changes regarding the target group reduction for first-time recruits:

	Current Arrangement	New regulation from April 1, 2026*
1ste employee	€3,100 per quarter for the entire employment period	€2,000 for the entire period of employment
2the employee	€ 1,550 per quarter for first 5 quarters	€ 1,000 per quarter for up to 12 quarters (withdrawable in period of up to 20 quarters)
	€ 1,050 per quarter during quarter 6 to 9
	€ 450 per quarter during quarter 10 to 13
3the employee	€ 1,050 per quarter for first 5 quarters	€ 1,000 per quarter for up to 12 quarters (withdrawable in period of up to 20 quarters)
	€ 1,050 per quarter during quarter 6 to 9
	€ 450 per quarter during quarter 10 to 13
4the employee	/	€ 1,000 per quarter for up to 12 quarters (withdrawable in period of up to 20 quarters)
5the employee		€ 1,000 per quarter for up to 12 quarters (withdrawable in period of up to 20 quarters)

 

The new ceiling for the 1st employee also applies to ongoing discounts. For 2nd and 3rd employees with an entitlement already opened before April 1, 2026*, the current degressive amounts will continue to apply until the end of their term; new reductions will be subject to the new unified arrangement.

2.3. Wage bonus (CLA 90): electronic filing only now

The act of accession for a wage bonus plan (CLA 90) will now be mandatory electronic must be submitted through the FPS WASO. The paper filing will disappear and this new rule will operate retroactively from Jan. 1, 2026 (once finally approved).

 

3. Measures in preparation (timing still unclear).

In addition to the measures already fixed or planned for April 1, 2026*, the government is also working on a number of additional social justice reforms.

For these measures, the concrete implementation or entry into force is provisional not yet (definitively) determined, yet we are happy to provide a brief overview:

 

3.1. Flexi-jobs

Flexi-jobs could eventually (perhaps summer 2026) become possible in all sectors, unless the industry explicitly chooses to exclude it. Also on the table is the proposal to ban flexi-jobs at associated companies to be eliminated for full-time employees.

When specifically these changes will take effect and under what conditions has not yet been determined.

Also read: Update: The future of flexi jobs: more flexibility and new opportunities

 

3.2. Limited indexing of higher wages (‘cents index’).

The government plans a temporary restriction of automatic wage indexation for higher gross wages (EUR 4,000). Specifically, the measure would play for the first time as of June 1, 2026 (depending on the sector) and again in 2028.

For wages above €4,000 the indexing capped at 2%. Instead of a percentage increase on the full salary, only a fixed amount is indexed, calculated at a maximum of €4,000.

Important for you as an employer: the labor cost saved as a result does not remain entirely in your company. Via the wage moderation contribution in fact, you must pass on half of the amount you do not pay out due to the limited indexing to the NSSO. In other words, only half of the ‘savings’ effectively stays with you, the employer.

Due to the different sectoral index mechanisms, the concrete moment when this constraint will be felt will vary from sector to sector.

 

3.3. Mobility budget

The mobility budget would mandatory be for employees entitled to a company car.

• For SMEs with 15-50 employees A deferral until January 1, 2028;
• For other enterprises Jan. 1, 2027.

As of today, no legal texts are available, so the exact details and practical application remain unclear for now.

 

3.4. Return of the purchasing power premium?

The purchasing power premium would again become possible for companies with good results, possibly until 2031.

The draft provides for a premium of up to €500 (for high profits) or €750 (for exceptionally high profits) per employee and per year. This premium would Be completely free of tax or social contributions, as an employer, you only pay a patronage contribution of 16.5%.

For now, it is unclear if and when exactly this measure would be introduced.