Since 1 April 2026, every employee in every sector may work 360 voluntary overtime hours per calendar year. For 240 of them you pay no premium, no NSSO contributions and no withholding tax: gross equals net. The act was only published on 1 June 2026, but it applies back to April.
What has changed for voluntary overtime in 2026?
Until 31 March 2026 two regimes ran side by side: classic voluntary overtime and 120 recovery hours that were gross equals net. The act of 18 May 2026 replaces them with a single scheme:
| Until 31 March 2026 | Since 1 April 2026 | |
|---|---|---|
| Net hours (gross equals net) | 120 recovery hours | 240 hours |
| Total voluntary overtime | Two separate quotas | 360 hours |
| Hours with premium | Depending on the regime | 120 hours, 50% premium, free of NSSO |
| Validity of the agreement | 6 months | 1 year, tacitly renewed |
The hours do not count towards the internal working time limit and give no time off in lieu. Voluntary overtime and recovery hours worked in the first quarter are deducted from the 360 hours of 2026. The full rules on premiums and time off are in our guide to paying overtime in Belgium.
360 voluntary overtime hours: the written agreement as a model
Without a prior agreement, the hours are not voluntary overtime. The agreement is express, written and for 1 year. It renews tacitly, and either party can end it with 1 month's notice. Include at least:
- Names of employer and employee, and the start date.
- The reference to article 25bis of the Labour Act of 16 March 1971.
- The term: one year, renewed tacitly each time for one year.
- The order of the hours: first the hours without premium, or first those with premium. Employer and employee choose.
- The limits: never more than 11 hours a day and 50 hours a week, and never more than 174 overtime hours per quarter.
- Ending the agreement: in writing, with 1 month's notice starting the day after.
- Date and signature of both parties, before the first hours.
Keep the agreement in the personnel file. In an inspection it is your only proof that the hours were voluntary.
Voluntary overtime on the payslip: what is left net in 2026?
A warehouse worker earns € 17.50 an hour and works 16 voluntary overtime hours within the net quota in October.
| Payslip line | Amount |
|---|---|
| Exempt voluntary overtime, 16 x € 17.50 | € 280.00 |
| Employee NSSO on these hours | € 0 |
| Withholding tax on these hours | € 0 |
| Net for these hours | € 280.00 |
As ordinary pay, the employee would first have paid 13.07% NSSO contributions on that € 280.00, so € 36.60, and then withholding tax. You pay no employer contribution of about 25%, which saves € 70.00. If he uses all 240 hours, that is € 4,200.00 net extra a year.
Once the net hours are used up, the 120 hours with premium follow. At a 50% premium that is € 26.25 an hour, free of NSSO contributions but with withholding tax.
Voluntary overtime from 1 April 2026: the retroactive effect
The Chamber passed the act on 30 April 2026. Publication followed on 1 June 2026, and the royal decree on the NSSO exemption is dated 9 July 2026. Even so, everything applies from 1 April 2026. That affects your payroll:
- Hours from April, May and June. If the employee gave his written agreement in advance and the hours were still paid with NSSO contributions or withholding tax, have them checked: they may still need to be declared as exempt voluntary overtime. Without a prior agreement that is not possible.
- Running agreements from before April. An agreement for classic voluntary overtime or recovery hours that ends after 1 April 2026 remains valid until its end date. After that the employee signs a new one-year agreement.
- Six-month agreements signed between 1 April 2026 and publication on 1 June 2026. These also remain valid until they expire. An agreement from April to the end of September 2026 therefore had to be renewed on 1 October. An agreement signed after publication runs for one year.
Voluntary overtime in hospitality in 2026
Hospitality employers in JC 302 with a registered cash system in every outlet go up to 450 voluntary overtime hours. 360 of them carry no premium and are free of NSSO contributions and withholding tax. If you also use the sector's non-recoverable overtime, the exemption covers both together. More in our guide to JC 302 and on our hospitality page.
What Business Centrum does for you
We supply the model agreement, keep a counter per employee for net hours, hours with premium and recovery hours, and process them with the right pay code in your payroll, together with Acerta. Hours paid incorrectly between April and publication, we trace and correct.