Overview of the most important changes that will take effect on 1 January 2026. The text below is a summary and does not replace the official legal text
1. Abolition of supplementary allowance for authorized work (Article 96, coordinated law of 14 July 1994)
Currently, an employee who remains incapacitated for work after the end of the guaranteed wage period but continues to perform permitted work may receive a supplementary allowance on top of sickness benefits if there is a loss of earnings that is partially compensated by the employer. This arrangement will be abolished: Article 96 will be repealed with effect from 1 January 2026. The references will also be deleted from Articles 104bis and 134, among others. The abolition applies only to cases of incapacity for work that start after 31 December 2025 and where there is no longer any entitlement to guaranteed pay. Cases that start before 2026 will continue under the old system as long as the conditions are met.
2. Solidarity contribution for employers in the event of primary incapacity for work
From 1 January 2026, a quarterly solidarity contribution will be introduced for employers who employ workers subject to the Act of 27 June 1969 (social security for workers). The contribution is payable when the employee is under 55 years of age at the start of the incapacity for work and is recognised as incapacitated for work for more than 30 calendar days. The amount: 30% of the primary incapacity benefits granted for two months, calculated from the 31st day of incapacity for work.
Exemptions: employers with an average of fewer than 50 employees are exempt; also excluded are, among others, temporary workers, flexi-job workers, certain casual workers, childminders without an employment contract and students in dual learning programmes. No contribution in the event of incapacity for work within the first 30 days of employment.
Collection & data: insurance institutions provide the necessary data by the end of the 7th quarter following the month in which the incapacity for work commenced. The ONSS calculates and collects the contribution; the proceeds go to the ONSS Global Management. Only applicable to periods of incapacity for work commencing on or after 1 January 2026.
3. Discontinuation of disability responsibility contribution
The responsibility contribution paid by employers in the context of disability will be collected for the last time on contributions for the fourth quarter of 2025. After that, this contribution will disappear; the ONSS will process the final settlement together with the other social security contributions.
4. Stronger protection for young people of compulsory school age (student and youth labour)
The regulations are being clarified and expanded to better protect young people who are still subject to full-time compulsory education.
The core rules are as follows:
- No overtime;
- No night work, except in cases expressly permitted;
- Maximum of 4 hours of uninterrupted work, with mandatory rest breaks for longer days;
- At least 14 hours of uninterrupted rest between two working days and;
- Teaching time in a recognized framework is considered working time.
5. Phasing out of the starter job obligation (Act of 24 December 1999)
With effect from 1 January 2026, various provisions of the Act of 24 December 1999 on the promotion of employment – in particular those concerning the start-up obligation – will be repealed. Corresponding provisions in implementing royal decrees will also be amended or deleted. This will largely remove the federal quota, reporting and administrative obligations; any regional or sectoral initiatives may continue to exist outside this federal framework.
6. New rules on incapacity for work and reintegration (from 2026)
A broader package of measures amends the sickness and reintegration framework:
- Contact obligation: employers must maintain regular contact with sick employees in accordance with a procedure laid down in the Welfare Code in order to promote reintegration.
- Fewer days of sickleave without medical certificates: the number of sick days authorized without compulsory medical certificates is reduced from three to two.
- Relapse & guaranteed wage: the period within which a new right to guaranteed wage arises in the event of relapse is extended from 14 days to 8 weeks.
- Neutralisation relaxed: the previous limit of 20 weeks is abolished; neutralisation now applies for as long as the agreed implementation lasts.
- Mandatory reintegration within six months: employers with more than 20 employees must set up a reintegration programme via the prevention advisor-occupational physician no later than six months after the start of the illness; non-compliance may be punished with an administrative fine per employee concerned.
This summary is based on the draft legislation of 3 July 2025. Please refer to the final published legislation and implementing decrees for the definitive and legally binding text.
