What changes on 1 January 2027 for your pay and your job in Belgium

Wages are indexed

Forecast Employees · Employers

In the sectors below wages rise on this date. The percentages are forecasts; the final figure is only fixed once the official index figure is known, which for the January indexation is at the end of December.

Forecasts: Liantis (update of 2 September 2026); for PC 200 the estimate by Acerta. All sectors and indexation dates →

The cent index limits indexation on pay above 4,000 euros

Final Employees · Employers

The cent index has applied since 1 June 2026 and is applied at each sector's indexation moment. For sectors that index in January, such as PC 200, that is 1 January 2027.

If you earn up to 4,000 euros gross per month, nothing changes. Above that, you get the first 2% of indexation only on the first 4,000 euros; the part of the indexation above 2% is applied to your full pay.

Source: Securex Lex4You (as of 2 June 2026) · Worked examples of the cent index →

Working time registration becomes mandatory for all employers

Planned Employers · Employees

The government wants every employer to record the working time actually performed from 1 January 2027, with an objective and reliable system, regardless of sector or size. A time clock is not required, but a system that simply copies the schedule is not enough.

At the end of August 2026 the law had not yet been voted. According to SD Worx there will be a transition period until 31 March 2027 if the law is approved in time, with exceptions for managers, sales representatives and home workers, among others.

Source: SD Worx via Legal News (as of 24 August 2026)

Meal vouchers: increases count towards the wage norm again

Final Employers · Employees

In 2026 an employer may raise the meal voucher by up to 2 euros without that increase counting towards the wage norm. That exception ends on 1 January 2027: after that the ordinary rules apply again.

The maximum value of 10 euros per voucher, with an employer contribution of at most 8.91 euros, stays in place. Anyone who still wants to raise the voucher is therefore best off doing so in 2026. On 1 January 2027 the social security office also raises the cost price of a meal in the company restaurant from 6.91 to 8.91 euros.

Source: Acerta (as of 28 September 2026) · How meal vouchers work →

Mobility budget must be offered by employers with 50 employees or more

Planned Employers · Employees

Employers with at least 50 employees that have provided company cars for at least 36 months would have to offer the mobility budget from 1 January 2027. For companies with 15 to 50 employees, 1 January 2028 is foreseen; smaller companies are exempt.

The council of ministers approved a preliminary draft, but there is no voted law yet. The social partners first ask for a simplification of the system.

Source: Securex Lex4You (as of 21 January 2026) · Company car or mobility budget: do the maths →

Electric company cars ordered from 2027 are 95% deductible

Final Employers

Zero-emission cars bought, rented or leased before 31 December 2026 remain 100% deductible. For cars of 2027 that drops to 95%, then to 90% (2028), 82.5% (2029), 75% (2030) and 67.5% (2031).

If an order is planned, the order date therefore determines the deduction percentage for the whole period of use.

Source: Securex Lex4You (as of 13 May 2026) · What a company car costs you net →

Solidarity contribution for long-term illness extended to months four and five

Planned Employers

Since 2026 employers with more than 50 employees pay a solidarity contribution of 30% of the sickness benefit during the second and third month of an employee's incapacity for work. From 1 January 2027 that contribution would also apply to the fourth and fifth month.

It applies to employees aged 18 to 54; temporary agency workers, flexi-job workers and students, among others, are excluded.

Source: Securex Lex4You (as of 2 January 2026)

Pension penalty for those who retire early

Final Employees

Those who retire early without meeting the career conditions get a permanent reduction of their pension. According to the Federal Pensions Service the penalty applies from 1 February 2027.

The penalty is 2% per year of early retirement for those born from 1961 to 1965, 4% for 1966 to 1974 and 5% for those born in 1975 or later. Those born in 1960 or earlier get no penalty. You avoid it with 35 career years of at least 156 days each and 7,020 days in total.

Source: Federale Pensioendienst (as of 1 October 2026)