Voluntary Overtime: New Regime as from 1 April 2026

The Act of 18 May 2026 introduces a new framework for voluntary overtime, simplifying the existing regime and offering greater flexibility. In particular, the annual quota of voluntary overtime is substantially increased to 360 hours per year, the distinction between voluntary overtime and “relance” overtime is abolished, and administrative formalities are reduced. However, new restrictions apply to part-time employees.

Voluntary overtime

Since 2017, the voluntary overtime regime has allowed employees to perform a limited quota of 100 overtime hours per calendar year, provided that they wished to do so and that the employer offered the possibility to work overtime. These hours did not give rise to compensatory rest, but did entitle employees to overtime pay.

Voluntary overtime hours were taken into account for the purposes of the internal overtime threshold of 143 hours, except for the first 25 hours performed.

A prerequisite for performing such overtime was the employee’s prior and explicit written consent. This (renewable) written agreement was valid for a maximum period of six months and constituted the legal basis for performing such overtime hours.

Voluntary overtime was considered incompatible with a reduction in working time in the context of time credit or thematic leave (such as parental leave).

“Relance” overtime

In the context of the COVID-19 pandemic, an additional system of “relance” overtime was introduced, allowing employees to perform 120 additional voluntary overtime hours that were fiscally and parafiscally advantageous (gross = net) and did not count towards the internal overtime threshold. This system was extended several times and remained in force until 31 March 2026.

New regime as from 1 April 2026

Under the new regime, only one system of voluntary overtime remains, thereby abolishing the distinction between voluntary overtime and “relance” overtime.

Going forward, voluntary overtime may only be performed by full-time employees or by part-time employees who have been employed under a part-time employment contract for at least three years and provided that there is a temporary increase in workload. These conditions do not apply to part-time employees who, on 1 June 2026, were already bound by an agreement regarding voluntary overtime. In addition, the Act confirms the exclusion of employees who reduce their working time in the context of time credit or thematic leave.

The annual quota of voluntary overtime increases to 360 hours per calendar year (450 hours in the hospitality sector). Of these 360 voluntary overtime hours, 240 hours (360 hours in the hospitality sector) are exempt from social security contributions and withholding tax (gross = net). Moreover, no overtime premium is due for these hours. Voluntary overtime hours are not taken into account for the internal overtime threshold.

The performance of voluntary overtime remains subject to the employee’s prior and explicit written consent. Such an agreement is valid for one year and is automatically renewed for successive one-year periods. Either party may terminate the agreement subject to a notice period of one month, starting on the day following the notice.

The employer may not compel the employee to agree to perform voluntary overtime, nor subject the employee to any detrimental treatment for refusing such an agreement.

Entry into force and transitional arrangements

The new regime enters into force (retroactively) on 1 April 2026. Agreements concluded before 1 April 2026 and extending beyond that date remain valid. However, as from 1 April 2026, they will be governed by the new rules. Agreements concluded between 1 April 2026 and 31 May 2026 likewise remain valid until their expiry date and will also be subject to the new rules.

What does this mean in practice?

As from 1 April 2026, employees may, subject to their prior and explicit written consent, perform up to 360 voluntary overtime hours per calendar year (450 hours in the hospitality sector), of which 240 hours (360 hours in the hospitality sector) are exempt from overtime premium, taxes and social security contributions. The agreement is valid for one year and is automatically renewed unless terminated by either party.

Part-time employees may only perform voluntary overtime if they have been working part-time for at least three years and there is a temporary increase in workload. This restriction does not apply to part-time employees who, on the date of publication of the Act, were already bound by a valid written agreement regarding voluntary overtime. Employees reducing their working time in the context of time credit or thematic leave may not perform voluntary overtime.