What changes in 2027 for employers in Belgium? On 1 January wages rise in many committees through indexation, new withholding tax rules and new wage garnishment limits take effect, and a company car with emissions becomes more expensive. Later in the year come registration on building sites, the first pay transparency report under the European directive and the 2027-2028 wage norm. Part of it is fixed, part is not yet. And if you still want to raise your meal vouchers outside the wage norm, do so before 31 December 2026.
This page brings everything together: what is fixed, what is not yet, a timeline by month and what you need to arrange now, at the end of 2026. Each topic links to the guide with the details and sources.
What changes in 2027: what is already fixed
These changes are set in a law, a royal decree, a collective agreement or an official instruction.
| Topic | What changes | From | More |
|---|---|---|---|
| Indexation | White-collar employees in JC 200 and many other committees are indexed on 1 January | 1 January 2027 | indexation January 2027 |
| Company car | Solidarity contribution multiplier for recent cars from 4 to 5.50; an electric car bought in 2027 is only 95% deductible, against 100% before | 1 January 2027 | company car 2027 |
| Tax-free allowance | Base amount from € 4,945 to € 4,990 for 2027 income | 2027 income | withholding tax 2027 |
| Tax work bonus | Part B stays at 63% in 2027; 72% only for 2028 | 2027 | withholding tax 2027 |
| Wage garnishment | New limits, indexed on the November index | 1 January 2027 | wage garnishment 2027 |
| ConstruBadge | The construction badge goes digital, in the MyConstructiv app | 1 January 2027 | construction leave 2027 |
| Seniority leave JC 337 | A third and fourth seniority day in the non-profit sector | 1 January 2027 | seniority leave |
| Building site registration | Check-in and check-out for works from € 500,000 excl. VAT | 1 April 2027 | time registration |
| Public holidays and rest days | 10 public holidays, 3 of them at the weekend; 12 rest days in construction | all of 2027 | leave calendar 2027 |
The minimum wage (GGMMI) has been € 2,233.61 since 1 July 2026 for a full-time employee aged 18 or over and keeps following the pivot index; the rules are in minimum wage Belgium 2026.
What changes in 2027 but is not known yet
For these topics it is clear that something changes, but not by how much. We add the amounts as soon as an official source publishes them, and do not calculate them ourselves.
| Topic | What we know | Expected | More |
|---|---|---|---|
| January 2027 indexation percentage | Statbel publishes the November index on 27 November 2026; the committees follow | late November to January | indexation January 2027 |
| Withholding tax scales | The Federal Public Service Finance usually publishes the 2027 rules in mid-December | mid-December 2026 | withholding tax 2027 |
| Wage garnishment limits | A royal decree in December, as in previous years | early December 2026 | wage garnishment 2027 |
| Mileage allowance | Quarterly rate now € 0.45, annual rate € 0.48 until 30 June 2027; the first quarter of 2027 follows | December 2026 | mileage allowance 2027 |
| Mobility budget | In 2026 between € 3,233 and € 17,244 a year; the 2027 amounts are indexed | early 2027 | mobility budget |
| 2027-2028 wage norm | Central Economic Council report by 15 December 2026, agreement by 15 January 2027; 2025-2026 was 0% | January to spring 2027 | salary increase 2027 |
| General time registration | A preliminary draft mentions 1 January 2027; the National Labour Council gave a split opinion on 30 September 2026 | no law on 25 October 2026 | time registration |
| Pay transparency | The European directive had to be transposed by 7 June 2026; the first report from 150 employees under the directive is due on 7 June 2027 | awaiting a Belgian law | pay transparency |
Timeline by month: what changes in 2027 and when
| Month | What happens |
|---|---|
| January | Indexation in JC 200 and other committees; new withholding tax and garnishment limits; company cars more expensive; digital ConstruBadge; return and payment of December withholding tax by 15 January 2027; fourth-quarter DmfA by 31 January 2027; hospitality fund end-of-year bonus no later than 31 January 2027 |
| February | Forms 281.10 on 2026 pay to be filed by 28 February 2027 |
| March | Debit notice for the blue-collar holiday contribution, due on 31 March 2027; construction rest days at the end of March |
| April | Payment of that debit notice by 30 April 2027; check-in and check-out on building sites from 1 April 2027; file a CBA 90 plan for calendar year 2027 by 30 April 2027 |
| May | Blue-collar holiday pay from 2 May 2027; bridge day on 7 May 2027; sector agreements on 2027-2028 labour costs by 15 May 2027 |
| June | Blue-collar holiday pay no later than 30 June 2027; first pay transparency report under the directive on 7 June 2027; the construction agreement on flexi-jobs ends on 30 June 2027 |
| July | New annual mileage rate, switch possible from 1 July 2027; construction holiday by province |
| August to October | Construction holiday ends; the reference period for the 2028 social elections runs from 1 October 2026 to 30 September 2027 |
| November | Construction rest days; bridge day on 12 November 2027 |
| December | Post the notice with the 2028 replacement days; end-of-year bonus; construction rest days at the end of December |
Flexi-jobs remain a moving target: according to social security, a next royal decree changing the exceptions enters into force on 1 January 2027. The current rules are in flexi-job rules Belgium 2026.
What changes in 2027 by topic
Pay. Indexation remains the biggest increase: each committee indexes at its own moment and with its own formula. On top of indexation, the wage norm sets what is allowed. A CBA 90 bonus, a profit bonus or a one-off bonus each have their own rules; the room available is in salary increase Belgium 2027. 2027 holiday pay follows 2026 work.
Tax. The law of 15 July 2026 reforming personal income tax already sets what changes for 2027 income: a higher base amount for the tax-free allowance, higher supplements for dependent children and a tax work bonus that only rises further in 2028. Employers notice it in the withholding tax scales, not in their own calculation.
Benefits and mobility. A meal voucher is still worth at most € 10. A company car with emissions becomes more expensive and a new electric car less deductible, which makes the mobility budget more interesting for some employees. On a mandatory offer of the mobility budget, the National Labour Council and the Central Economic Council gave an opinion on a preliminary draft on 29 April 2026; there is no law yet. For business trips with one's own car the quarterly or annual mileage allowance applies.
Leave and calendar. 2027 has 2 bridge days in a five-day week and three public holidays at the weekend, which you replace. All days, including rest days and the construction holiday, are available as PDF and calendar file in the leave calendar 2027; holiday days in annual leave Belgium 2027 and public holidays in Belgium public holidays 2027.
Wage garnishment and payslip. You recalculate every ongoing garnishment in January. The lowest limit in 2026 is € 1,419 net a month; the new one applies from 1 January 2027.
New duties. Building sites get check-in and check-out registration, all employers possibly a general time registration, and larger companies the pay transparency report and the preparation of the 2028 social elections.
What you still arrange in 2026 for 2027
- Meal vouchers. An increase of the employer contribution up to the maximum only falls outside the wage norm if granted no later than 31 December 2026. After that it counts. See meal vouchers Belgium 2027.
- Construction: the rest day regime. If you want the other regime or are in Brussels, decide before 1 December 2026.
- Replacement days. Post the notice with the 2027 replacement days before 15 December 2026 and attach a copy to the work rules. How to choose them is in replacement public holiday.
- Collective holiday. Fix the construction holiday or your own closure; dates per province and calendars to download are in the leave calendar 2027.
- End-of-year bonus. Check the December bonus and explain what is left net: end of year bonus Belgium tax and, on whether it is mandatory, 13th month salary.
- Holiday pay 2027. Check that 2026 assimilated days were reported correctly, since they determine next year's holiday pay: holiday pay Belgium 2027.
Decision guide: what applies to your company?
Not every change affects every employer. Look at your profile.
| Your company | What to watch most in 2027 |
|---|---|
| White-collar staff in JC 200 | Indexation on 1 January, end-of-year bonus, wage norm and possibly seniority leave in your company |
| Construction company (JC 124) | Rest and replacement days, construction holiday, digital ConstruBadge, site registration from April, flexi-jobs after June |
| Hospitality (JC 302) | Indexation and end-of-year bonus through the fund, flexi-jobs, replacement days for a business open seven days a week |
| Company with company cars | Higher solidarity contribution, lower deduction for new electric cars, mobility budget as an alternative |
| Employer with 50 or more employees | Preparing the 2028 social elections and, once the law exists, pay transparency |
| SME with blue-collar workers | Holiday contribution debit notice in March and April, holiday pay through the fund in May and June |
Unsure which joint committee applies to your staff? See find your joint committee. What exactly changes for pay in your sector is in salary increase Belgium 2027.
Worked example: what the turn of the year means for a payslip
Worked example: a white-collar employee in JC 200, from December 2026 to January 2027
Lisa is a white-collar employee in JC 200 with a fictitious gross salary of € 3,000 a month. This is how her payslip shifts between December and January:
| Step | December 2026 | January 2027 |
|---|---|---|
| Gross salary | € 3,000 | € 3,000 plus the JC 200 index, not yet known |
| End-of-year bonus | one month's salary, with the 2026 scale for exceptional payments | none |
| Withholding tax | 2026 scales | 2027 scales, known in mid-December |
| Tax-free allowance in withholding | 2026 amount | higher base amount for 2027 income |
| Meal vouchers | an increase is still possible outside the wage norm | an increase counts towards the wage norm |
The January payroll therefore runs on three new parameters at once: the index, the scales and, for a garnishment, the limits. To check the January payslip early, wait for those three publications rather than an estimate.
How a gross salary becomes net: gross-net calculator or gross to net.
What Business Centrum does for you
Business Centrum follows every publication that affects your payroll and enters the 2027 index, scales and limits in your payroll as soon as they are official, together with Acerta. We remind you of the December deadlines, prepare the replacement days notice and work out what a raise or a car costs you. Want to know what 2027 changes for your company? Have it checked.