Pay Transparency 2026: Is Your Company Ready for the New Legislation?

On 1 November 2025, several important regulatory changes come together in Belgium. From the All Saints' Day replacement day to permanently increased student hours and expanded flexi-job opportunities, this guide gives you the complete overview of what changes for students, flexi-jobbers, employers and pensioners.

📅 1 November 2025: All Saints' Day & Replacement Day

Saturday 1 November 2025 is All Saints' Day, a statutory public holiday in Belgium.

Replacement Day Mandatory

Because the public holiday falls on a Saturday:

• Employees receive one replacement day during the working week
• It must have been communicated before 15 December 2024
• Usually Monday 4 November 2025
• Determined by the Joint Committee or the employer

Impact:

• Shops/government: closed on 1 November
• Hospitality: often open (extra shifts available via AnyShift)

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🚀 Student Work: 650 Hours (Permanent Since 1 January 2025)

The Law

Act of 10 April 2025 (Belgian Official Gazette 8 May 2025):

• From 475h → 650 hours per year
• Permanent (not temporary)
• Retroactive since 1 January 2025

Social Contributions

Hours	Student	Employer	Withholding tax
1-650	2.71%	5.42% + 0.01%	None
651+	13.07%	25%	Yes

Tax: €3,000 Exemption

Doubled in 2025:

• The first €3,000 of student income does NOT count towards remaining a dependent for tax purposes
• Overall limit: ±€15,100 gross per year
• Applies from tax year 2026 (2025 income)

Growth Package (Child Benefit)

• Flanders (18-25 yrs): Retained up to 650 hours on a student contract
• Wallonia: Max 650h per year (or 240h/quarter under another status)
• Brussels/German-speaking region: Max 650h per year

Please note: the number of hours counts, not the amount earned!

Earnings Examples at 650 Hours

Hourly wage	Gross/year	After 2.71%	Net
€14	€9,100	-€247	€8,853
€16	€10,400	-€282	€10,118
€18	€11,700	-€317	€11,383
€20	€13,000	-€352	€12,648

💼 Flexi-Jobs: €18,440 Tax-Free (2026)

New Rules

De Wever coalition agreement - Fully active since 1 July 2026:

• Income ceiling: €12,000 → €18,000 (2025) → €18,440 per year in 2026 (tax-free, indexed)
• Max. hourly wage: 150% of the pay scale wage; in hospitality a fixed €21/hour since 1 July 2026 (€22.61 incl. holiday pay)
• Sectors: Almost all sectors accessible via an opt-out system (since 1 July 2026)

Newly accessible since 1 July 2026:

• Retail (supermarkets, shops)
• Care (residential care centres, home care)
• Logistics (e-commerce, warehouses)
• Recreation (museums, sport, culture)
• Construction (under conditions)
• IT (helpdesk, support)

Conditions

For employees:

• Working at least 4/5 with another employer (3 quarters in advance)
• When switching to 4/5: waiting period of 2 quarters from Q3
• No flexi-jobbing with your own employer

For pensioners:

• Statutory retirement age or 45 career years: start immediately
• Worked less than 4/5: since 1 July 2026 you can also start right after retirement
• No income ceiling

How Much Can You Work?

At €20/hour:

• €18,440 ÷ €20 = 922 hours per year
• = 18 hours per week on average
• = 77 hours per month

NSSO Digital Tool (May 2025)

Employers can check via a QR code:

• Whether the candidate meets the conditions
• The remaining hours of a student/flexi-jobber
• Quick verification via smartphone

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🔮 Upcoming Changes 2026-2030

Pension Reform

Statutory age:

• 2025: 66 years (since February)
• 2030: 67 years (planned)

Pension bonus (from 2026):

Period	Bonus/year of working longer	Max. total
2026-2029	2%	-
2030-2039	4%	-
2040+	5%	€23,565

Conditions: 35 career years + 156 days/year of work

Earning extra after retirement:

• At 66 or 45 career years: unlimited
• Otherwise: increased income limits (2025)

Labour Market 2026

Trial period (expected before 31/12/2025):

• Duration: 6 months
• Notice period: 1 week (both parties)
• Not for student contracts

Pay transparency - Deadline 7 June 2026:

• The EU directive must be transposed into Belgian law
• Employers required to disclose pay scales
• Stricter monitoring of equal pay

Unemployment benefit (starting 2026):

• After 5 years of work: max. 2 years of benefit
• School leavers: max. 1 year
• Exception: 55+ with a 30-year career (2025) / 35 years (2030)

Meal vouchers:

• Increased twice by €2 per voucher
• Eco/culture/sport vouchers: abolished

Flexible remuneration:

• Gross salary swap: max. 20% of annual salary
• Legally framed 2025-2026

Impact for Students

The unemployment reform means:

• Start building work experience NOW
• Every month counts towards future rights
• Student work = the first step towards a career

Possible in 2026-2027:

• Age limit of 15: in force for light work since 14 May 2026
• Evaluation of the 650-hour limit by the social partners
• Further harmonisation between regions

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📊 Labour Market Figures 2025

Staff shortages:

• 42.7% of employers report a shortage
• 235,000 jobseekers (but a mismatch)
• 8/10 employers would use flexi-jobs
• Demand rises 15-20% per year

Top 10 bottleneck professions:

1. Hospitality (service staff, cooks)
2. Retail (sales, checkout)
3. Logistics (warehouse, pick & pack)
4. Care (caregiving, nursing)
5. Technical trades (installers)
6. Cleaning (facility)
7. Construction (helpers)
8. IT (helpdesk)
9. Education (support)
10. Transport (drivers)

Student work:

• 627,000+ students worked in 2024
• Average €15.20/hour (18+, Feb 2025)
• 70% look for study-related work

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🏢 Sectors & Wages 2025

New Flexi-Job Sectors

Sector	Roles	Avg. wage/hour
Retail	Sales, checkout, stock	€14-18
Care	Caregiving, admin, meals	€15-20
Logistics	Pick & pack, sorting, loading	€14-17
Recreation	Museums, sport, culture	€14-18
Hospitality	Service, kitchen, bar	€15-22 + tips

Hospitality Minimum 2026

Flexi-job hospitality:

• Minimum: €13.04/hour (incl. 7.67% holiday pay)
• = €12.11 base + holiday pay

Minimum Wages for Students (Feb 2025)

GAMMI: €2,111.89 per month

Age	% GAMMI	Per month	Per hour (38h/week)
≤16 years	67%	€1,415	€8.59
17 years	73%	€1,542	€9.36
18+ years	100%	€2,112	€12.85

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📱 AnyShift & the New Rules

For Students

The platform makes it easy to:

• Work shifts within the 650-hour budget
• Track hours in real time
• Get a warning at 600 hours
• Work across all sectors

→ Student jobs via AnyShift

For Flexi-Jobbers

AnyShift offers:

• €18,440 income monitoring
• New sectors (retail, care, logistics)
• Direct payment after the shift
• Flexi-job verification

→ Become a Shifter

Download the Apps

• iPhone: App Store
• Android: Play Store

Companies

Flexible staff available immediately:
→ AnyShift for Companies

All Locations

Active in 40+ cities:
→ See all locations

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❓ Frequently Asked Questions

Student Work 650 Hours

Q: Do holiday days count towards the 650h?
A: No, only hours actually worked.

Q: What happens at exactly 650h?
A: From hour 651 you pay 13% instead of 2.71%.

Q: May I work after graduating?
A: Yes, until 30 September of that year.

Q: Do I lose the Growth Package at 650h?
A: No, as long as you stay ≤650h on a student contract.

Q: What is the limit for being a dependent for tax purposes?
A: ±€15,100 gross, but the first €3,000 from student work does not count.

Flexi-Jobs €18,440

Q: Is €18,440 net or gross?
A: Gross. Fully tax-free up to €18,440.

Q: Do I build up pension rights?
A: Yes. Your flexi work counts towards your pension, just like it does for unemployment and holiday.

Q: May I flexi-job full-time?
A: No, you need a minimum 4/5 main job (or to be a pensioner).

Q: Is the €18,440 indexed?
A: Yes, annual indexation from 2025.

Q: Which sectors are accessible?
A: Since 1 July 2026 almost all sectors. Agriculture, horticulture, domestic staff, funeral directors and sea fishing (with a few exceptions) remain excluded, as do artistic roles.

All Saints' Day Replacement Day

Q: Is the replacement day mandatory?
A: Yes, under the Act of 4 January 1974.

Q: When must it be communicated?
A: Before 15 December 2024.

Q: Can I choose the day myself?
A: No, the employer/Joint Committee decides this.

The Future 2026

Q: Will there be a trial period for students?
A: No, only for regular employment contracts.

Q: Will the 650h rise even further?
A: Uncertain, the social partners are evaluating it.

Q: When will the retirement age be 67?
A: Planned for 2030 (may change).

Q: What is the pay transparency directive?
A: An EU obligation by 7 June 2026: employers must disclose pay scales.

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📚 Official Sources

Government services:

• Student@Work - Track your hours
• NSSO (RSZ) - Social security
• VDAB - Jobs in Flanders

Legislation:

• Act of 10 April 2025 (Official Gazette 8 May 2025) - 650h student work
• Coalition agreement of 31 January 2025 - Flexi-jobs
• EU Pay Transparency Directive - Deadline 7/6/2026

AnyShift:

• Frequently asked questions
• Blogs & Updates
• Student jobs
• Shifters
• Companies

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🎯 Summary of Key Points

1 November 2025

✅ All Saints' Day = Saturday = replacement day mandatory (usually Mon 4 Nov)

Throughout 2025

Students:

• 650 hours/year (permanent)
• €3,000 tax exemption
• 2.71% contribution (instead of 13%)
• Growth Package retained up to 650h

Flexi-Jobs:

• €18,440 tax-free in 2026 (was €12k up to 2024)
• Almost all sectors accessible (since 1/7/2026)
• Max €21/hour in hospitality (since 1/7/2026)
• Pensioners: no limit

2026-2030

Pensions:

• 66 (2025) → 67 (2030)
• Bonus: 2% (2026) → 4% (2030) → 5% (2040)

Labour market:

• 6-month trial period (before 31/12/2025)
• Pay transparency mandatory (7/6/2026)
• Unemployment: max 1-2 years
• Meal vouchers: +€4 in total

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About AnyShift

We connect students, flexi-jobbers and pensioners with companies through flexible shifts. Work when, where and as often as you like.

Start now: Become a Shifter | Download the App

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Last updated: 1 November 2025
Based on legislation in force as of November 2025

Disclaimer: Regulations may change. Amounts subject to indexation. For personal advice: consult Student@Work, your payroll agency or the AnyShift FAQ.