Social secretariatfor transport.
Stricter, more complex, different. Joint committee 140, driving and rest times, mobile workers, time registration. Business Centrum knows your sector inside out.
Joint Committee 140
Not one JC. Five.
PC 140 is the umbrella joint committee for transport and logistics, but the reality is more granular. Each activity has its own sub-JC, with its own scales, collective agreements and rules. Using the wrong sub-JC is not an administrative error; it is a wage debt issue.
| Activity | Sub-JC | Specific rules |
|---|---|---|
| Road haulage and logistics for third parties | 140.03 | EU driving regulation (561/2006), tachograph mandatory, night work CBA; also warehouse work for third parties |
| Taxi and chauffeur-driven hire | 140.02 | Licence requirement, specific working arrangement, client contact |
| Removal companies | 140.05 | Heavy and hazardous work, special allowances, Sunday work |
| Buses and coaches | 140.01 | Regular and occasional passenger transport, own pay scales |
| Airport ground handling | 140.04 | Handling of aircraft, baggage and cargo, own pay scales |
What if you use the wrong sub-JC?
Which sub-JC applies depends on the main activity of your company. A wrong sub-JC means incorrect minimum wages. During a social inspection this leads to recovery of the wage difference, including interest. This can quickly accumulate over several years.
Where things go wrong
The four major issues
561
EU Regulation / 2006
Driving time regulation
Drivers may drive a maximum of 9 hours per day, extendable to 10 hours a maximum of twice a week. The weekly rest period is a minimum of 45 consecutive hours. Several weeks without correct registration results in heavy fines upon inspection, both for the driver and for the transport company.
Double manning has different rules: driving times apply per driver, so the vehicle can run longer, but each driver takes a daily rest of at least 9 hours within 30 hours.
Business Centrum monitors driving day records in combination with payroll administration, so that tachograph data and wages always match.
Tachograph as labour law evidence
Tachograph data is hard evidence during a social inspection. In practice, a small discrepancy between the tachograph and payroll records can be enough to call an entire file into question. The Labour Inspectorate uses tachograph software as a standard cross-reference.
Companies that keep tachograph processing separate from payroll processing almost always encounter discrepancies. We integrate both into a single processing workflow.
Royal Decree of 17 October 2016
Mandatory use of the digital tachograph for vehicles over 3.5 tonnes MTM, and since 1 July 2026 also from 2.5 tonnes in international goods transport. The transport company downloads the vehicle unit at least every two months and the driver card every 21 days, and keeps that data for at least five years.
TACHO
Digital / Analogue
20-06
Night work supplement PC 140
Night work and weekend work
PC 140 provides specific supplements for night work, weekend work and public holidays. In PC 140.03, driving staff receive an allowance of € 1.8870 per hour for night work, non-driving staff 12.5% of the scale hourly wage. Sunday work has its own calculation basis; there is no sectoral Saturday supplement. Public holidays falling on a Sunday are moved to a working day, with the corresponding compensation.
Every combination has its own calculation. A driver who leaves on Friday night and returns on Monday morning has at least three different supplement regimes in a single trip. A forgotten supplement is legally underpayment.
Business Centrum calculates every supplement based on actual hours worked, not on a fixed lump sum, unless the collective agreement expressly provides for this.
International transport and posted drivers
Drivers doing cabotage or international transport between other countries fall under the posting rules for those journeys (Directive 96/71/EC, supplemented for road transport by Directive (EU) 2020/1057). This means: the minimum wage of the country where driving takes place applies for those journeys. Bilateral journeys to and from the country of establishment and transit are excluded.
Cabotage, bilateral journeys and transit journeys each have a different legal framework. For foreign drivers posted to Belgium, the employer files a posting declaration via IMI in advance; for road transport it replaces the LIMOSA declaration. The IMI system (Internal Market Information) connects the national enforcement services. Checks are conducted cross-border.
EU Mobility Package 2020
Since 20 August 2020, the regular weekly rest may no longer be taken in the cab and the driver must be able to return to the base or home at least every four weeks. Since February 2022, the posting rules also apply to pay and the truck must return to the base every eight weeks. Non-compliance can lead to the vehicle being immobilised until the infringement is remedied.
EU
LIMOSA
IMI
Cross-border
Scales
Minimum wages PC 140
Indicative amounts. Exact scales are adjusted annually via sectoral CBA after indexation and social consultation.
| Function | Min. hourly wage (approx.) | Night supplement | Weekend supplement |
|---|---|---|---|
| Driving staff R1 (10-14 points) | € 14.9255 | € 1.8870/hour | +100% Sunday and public holiday |
| Driving staff R2 (15-18 points) | € 15.4490 | € 1.8870/hour | +100% Sunday and public holiday |
| Driving staff R3 (19-25 points) | € 15.6285 | € 1.8870/hour | +100% Sunday and public holiday |
| Driving staff R4 (26-36 points) | € 15.8075 | € 1.8870/hour | +100% Sunday and public holiday |
| Warehouse worker type 1 (class 1) | € 15.6465 | +12.5% | - |
| Warehouse worker types 2, 3 and 5 (class 2) | € 16.3745 | +12.5% | - |
| Supervisory warehouse role type 4 (class 8) | € 18.3915 | +12.5% | - |
Source: FPS Employment, minimum wage database PSC 140.03. Gross minimum hourly wages for 38 hours per week, valid since 1 January 2026 (indexation 2.18%). On Sundays and public holidays driving staff receive 200%, 150% for availability time. White-collar staff such as planners fall under JC 226.
Transport never stops. Neither does your HR administration.
We received heavy fines due to incorrect DIMONA registrations. Business Centrum immediately put everything right and set up a system to make sure it never goes wrong again.
Practice
Situations we see every day
A driver leaves on Sunday evening and does not return until Wednesday midday. How do I calculate his wages?
Working hours on Sunday are paid at 200% of the basic hourly wage, availability time on Sunday at 150%. For night work between 8 pm and 6 am the sectoral night allowance of € 1.8870 per hour applies, if the driver meets the conditions of the CBA. For each started 24-hour period in which he takes his rest away from home, the sectoral subsistence allowance is due (€ 47.9310 in 2026), plus an ARAB allowance of € 1.8175 per hour of presence. In international transport the NSSO accepts these as expense reimbursements; the general NSSO flat rate for meals on the road is € 9.00 per day. We reconcile everything in a single calculation.
Furthermore, the return journey time on Wednesday counts as working time based on the driving day record. Not just the time spent behind the wheel.
A warehouse worker works in rotating shifts: week A early shift, week B late shift. How does time registration work?
Shift work in logistics (PC 140.03) requires a work rules document specifying the shift schedule. Time registration must record the actual start and end time per day. For the late shift, hours after 8 pm generally fall within the sector’s definition of night work.
Business Centrum processes the variable shift schedule monthly based on the submitted time sheets. Shift premiums are calculated automatically. Changes to the shift schedule are added to the work rules and sent to the Social Legislation Inspectorate within eight days.
I have three drivers and two warehouse workers. Do they all need to be in the same sub-JC?
Yes, for blue-collar workers. The sub-JC follows the main activity of your company, not the job. Road haulage and logistics for third parties both fall under PC 140.03, so drivers and warehouse workers are together in 140.03. If your main activity is not transport or logistics for third parties but, for example, trade or production, the whole company follows the joint committee of that activity.
What counts is the activity you actually carry out, not the NACE code or the NSSO employer category. When in doubt, the FPS Employment (Directorate-General Collective Labour Relations) gives a non-binding opinion on request. Business Centrum guides you through that analysis.
Our offer
Payroll and Dimona for transport companies
Frequently asked questions
Questions from transport companies
Read next
- Joint committee 140.03 Belgium: wages and index 2026
- Joint committee 226 in Belgium: 2026 pay scales, year-end bonus and meal vouchers for transport and logistics staff
- Night work rules Belgium 2026: how to introduce night shifts since 1 June
- A1 certificate for employee Belgium: how your worker abroad stays with the Belgian NSSO
- Single permit Belgium employer application: how it works in Flanders in 2026
- Bogus self-employment in Belgium: when does your subcontractor become an employee?
Sources
Every amount and deadline on this page was checked against these official sources, last consulted on .
- Cao PSC 140.03 van 18 december 2025, koppeling aan de index op 1 januari 2026 (196981/CO/140.03), actueel loonoverzicht punt 2.3
- FOD Mobiliteit, Digitale tachograaf
- FOD Mobiliteit, Rij- en rusttijden: rijtijden
- FOD Mobiliteit, Rij- en rusttijden: rusttijden
- FOD WASO, cao-databank: Paritair Subcomité voor de taxi's (jc 1400200)
- FOD WASO, Limosa-fiche PSC 140.03 rijdend personeel (laatste aanpassing 16/01/2026)
- FOD WASO, Limosa-fiche PSC 140.05 Paritair Subcomité voor de verhuizing (laatste aanpassing 05/01/2026)
- FOD WASO, Limosa-fiche SPC 140.01 Paritair Comité voor de autobussen en autocars (laatste aanpassing 01/10/2025)
- FOD WASO, Minimumlonen per paritair (sub)comité: PSC 140.03
- FOD WASO, Uitsluitingen van detachering in geval van wegvervoer; Specifieke formaliteiten wegvervoer (detacheringsverklaring via IMI vervangt Limosa)
- KB 17 oktober 2016 inzake de tachograaf en de rij- en rusttijden, art. 35 (Justel)
- RSZ, administratieve instructies: kosten eigen aan de werkgever
- Statbel, nomenclatuur NACE-BEL (49.41 goederenvervoer over de weg, 49.42 verhuisdiensten)
- Verordening (EU) 2020/1054, art. 1 (nieuw art. 8 lid 8 bis Verordening 561/2006), EUR-Lex
- Verordening (EU) 2020/1055, van toepassing vanaf 21 februari 2022, EUR-Lex
- Vias institute, 'Naar een rijbewijs met punten in Belgie' (wet van 1990 zonder uitvoeringsbesluiten, nooit toegepast)
- Wet 8 april 1965 tot instelling van de arbeidsreglementen, art. 15 (Justel)
Transport HR without errors, always compliant
PC 140, driving time regulations, tachograph, supplements, international transport. We know the sector and ensure your payroll administration is correct, every month.
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