After intense negotiations, the federal government led by Bart De Wever reached a summer agreement on July 21, 2025. According to many, this agreement represents one of the most far-reaching socioeconomic reforms in recent decades.
But what does this mean specifically for you as an entrepreneur? In this article, we list the most important changes.
Caution: these measures have yet to be enacted into law. We are obviously following this up further for you.
Laatste update: 4 december 2025
1. Labor market reform
- Night Work:
- The general ban on night work disappears and conditions are eased.
- In the e-commerce and logistics industry there will only be "night work" between midnight and 5 a.m.
- Employees working between 8 p.m. and midnight may still have a limited night premium get, but only if they also effectively working after midnight.
- The new arrangement applies only to new night workers: if you are already working at night on today, you will retain your current rights.
- Voluntary overtime:
- Employees will be up to 360 voluntary overtime hours per year may perform, of which 240 hours are completely free of tax or NSSO.
- In the hospitality it will involve 450 overtime hours, of which 360 hours are exempt.
- Abolition of minimum weekly working hours:
- The mandatory minimum working hours of 1/3rd of full-time employment will be abolished.
- Limitation of notice period:
- For new employment contracts from Jan. 1, 2026, the maximum notice period for dismissal will be limited to one year.
2. Pension Reform
- Harmonization:
- Pension systems for employees, the self-employed and civil servants continue to be aligned.
- Bonus-malus system:
- Those who retire before the legal retirement age will receive a reduced pension amount received.
- To avoid this pension malus, you must within your 42 career years minstens 35 jaren van 156 gewerkte of gelijkgestelde dagen have and 7.020 gewerkte of gelijkgestelde dagen in totaal kunnen aantonen. Deze maatregel geldt voor alle nieuwe pensioenen vanaf 2027 en is bedoeld om mensen langer aan het werk te houden.
- At the same time, a bonus introduced for those continuing to work longer: this is how you get 2% (from 2030 4%, from 2035 5%) more pension per year That you work extra after you reach the legal retirement age.
- In tegenstelling tot de pensioenmalus, begint de teller van de pension bonus al te lopen op 1 januari 2026.
- Equivalent periods:
- Periods of temporary unemployment, zorgverlof, moederschapsrust en tijdelijke werkloosheid will continue to count fully toward your pension accrual.
3. Taxation and purchasing power
- Increase work bonus:
- The social and fiscal work bonus becomes "substantial increased, waardoor het minimum wage op 1 april 2025 met 50 euro zal stijgen.
- By 2029, workers with minimum wage Consequently, virtually their leaving full gross pay net.
- Reduce special social security contribution (BBSZ).:
- The BBSZ will be reduced, which will primarily singles will experience a net benefit.
- For this group, the savings can be as much as maximum 365 euros per year.
- Increase tax-free allowance:
- The current amount of 10,910 euros per year will gradually become increased to 15,300 euros in 2029.
- Also, the tax allowance for the first dependent child increased from 1,980 euros on today to 2,650 euros in 2029.
- Especially low- and middle-income earners will benefit, with an expected increase in 100 euros extra net per month on average by the end of the legislature.
- Flat tax rate for working retirees:
- Pensioners who after retirement keep working, will henceforth be charged to a fixed rate of 33%.
- This replaces the progressive rate which previously could reach 50%, and makes Extra income after retirement more tax attractive.
What does this mean for you as an entrepreneur?
Although many measures still need further elaboration in concrete regulations, it is clear that the summer agreement is a new course commitment. The key for business owners now is to keep their finger on the pulse and prepare for the changes in a timely manner.
We follow the further development of the summer agreement meticulously on and inform you once concrete decisions have been made.
Do you have questions about the Summer Agreement?
Our pro experts are ready to work with you to assess the impact and proactively advise.