What changes on 1 January 2026 in Belgium? HR rules and the Peppol obligation

The new year brings more than just good resolutions: from 1 January 2026, important changes take effect in Belgium that concern every employer and employee. From new HR rules to mandatory electronic invoicing, 2026 will be a year of change. Are you ready?

Whether you run a business, work flexibly through flexi-jobs, or earn extra as a student, these changes have a direct impact on your work situation. Some rules make it easier to find staff, others call for administrative adjustments. The key message? Those who are not prepared risk fines of up to 5,000 euros.

In this article we list all the major changes, so you can start 2026 well prepared. From overtime and meal vouchers to Peppol obligations: here you will find everything you need to know.

Major HR changes from 1 January 2026

From 1 January, employers in Belgium will face several new rules that affect HR policy, labour costs and administration. Here are the most important changes.

Overtime and meal vouchers

Good news for employers and employees alike: from 2026, a general allowance of 180 tax-friendly overtime hours per year is structurally provided. This means that both employer and employee can benefit from an overtime premium without the heavy tax burden of the past.

Meal vouchers also get a boost. The maximum employer contribution rises by 2 euros to EUR 8.91, allowing a meal voucher to be worth up to EUR 10. Note: the employer can only fully deduct the amount it contributes as a business expense (EUR 4) if it pays the maximum contribution of EUR 8.91.

This arrangement is especially interesting for companies looking for staff who want to make their offer more attractive.

Notice periods and part-time work

The maximum notice period is capped at 52 weeks for employment contracts starting from 1 January 2026. This brings more clarity and flexibility for both parties.

During the first six months of the employment contract, both employer and employee can terminate the contract with a notice period of only one week. This makes it easier to switch quickly if a role turns out not to be a good fit.

There is also an important change for part-time employees: the weekly working time must from now on be at least equal to 1/10 of a full-time contract. So someone working a full-time 38 hours can work a minimum of 3.8 hours per week part-time.

Student work from age 15

From 2026 you may employ students from the age of 15, even if they are still subject to full-time compulsory education. This opens up new possibilities for companies that need seasonal work or flexible student staff, for example during the summer holidays or for events.

Note: additional protective measures apply to these young students. They may only perform light work and the employer must provide a safe working environment suited to their age.

Guaranteed pay and birth leave

From 2026 the rules on guaranteed pay are amended. From now on the employer will no longer owe guaranteed pay when an employee falls ill again within the first eight weeks after a period of incapacity for work. This reduces the administrative and financial burden for employers.

In the case of a partial return to work too (for example working half-time after illness), the employer will no longer owe guaranteed pay for the entire duration in the event of a new incapacity for work due to illness or accident.

Good news for young parents: from 2026, parents in Belgium will be entitled to an extra week of birth leave. This better supports families in the first weeks after the birth.

An active absence policy becomes mandatory

All companies, regardless of their size, must introduce an active absenteeism policy from 2026. This must be clearly described in the work rules, including all procedures and measures taken as soon as someone is unfit for work.

This is an important step to tackle sickness absence proactively and to better support employees with reintegration. Employers who have not yet introduced this must act quickly.

Work rules simplified

The obligation to include all full-time work schedules in the work rules is being abolished. From now on you may include a general time framework in the work rules that sets out on which days and hours work is carried out in your company. This considerably simplifies the administration.

Federal Learning Account abolished

The FLA (Federal Learning Account) was abolished on 1 January 2026. Employers therefore no longer need to take this into account in their training policy.

Peppol becomes mandatory: fines up to EUR 5,000

In addition to the HR changes, there is also a major administrative change: electronic invoicing via Peppol becomes mandatory for all VAT-liable companies in Belgium. And those who fail to comply risk heavy fines.

What is Peppol?

Peppol is a European network for exchanging structured electronic invoices. From 1 January 2026, all Belgian companies that are VAT-liable must send their B2B invoices via this system. Emailing an invoice as a PDF? That is no longer allowed.

Important: every VAT-liable company must at least be able to receive Peppol invoices, even if you use another channel for sending.

Fines and sanctions

The government takes this obligation seriously. Anyone who does not have the technical means to send and receive electronic invoices via Peppol risks substantial fines:

• EUR 1,500 for a first offence
• EUR 3,000 for a second offence
• EUR 5,000 from the third offence onwards

On top of that come additional fines per incorrect invoice:

• EUR 50 per invoice for a first offence (maximum EUR 5,000)
• EUR 125 per invoice for a second offence
• EUR 250 per invoice from the third offence onwards

To give companies the chance to adapt, a second or subsequent offence can only be established at least three months after the previous offence that led to a fine.

Temporary tax benefits

To make the switch to e-invoicing easier, the government is temporarily offering an increased cost deduction of 120 percent. This helps companies partly recover the investment costs for Peppol software and implementation.

So anyone who invests in a Peppol solution now can benefit from this tax advantage and avoid fines.

What should you do now?

For employers

Are you looking for flexible staff for busy periods? Through AnyShift you can quickly and reliably find flexi-jobbers and students who are ready to step in.

For employees and flexi-jobbers

As an employee or flexi-jobber too, it is important to stay informed. The new rules on overtime, meal vouchers and notice periods can affect your pay and working conditions.

Do you work as a student? Then the new rules on student work from age 15 are interesting, especially if you have younger friends or family who already want to start working.

Do you have questions about your rights and obligations? Check the frequently asked questions or read more in our other blogs.

Conclusion: prepare for 2026

2026 will be a year of major changes in the Belgian labour market. The new HR rules bring more flexibility and clarity, but also call for adjustments to your HR policy and administration.

Mandatory Peppol invoicing is perhaps the biggest change for businesses. With fines of up to 5,000 euros, postponing is no longer an option. Start your preparations now to avoid sanctions.

Whether you are an employer, work flexibly, or earn extra as a student: stay informed about the regulations and adapt in good time. That way you start 2026 without surprises.

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