Solidarity contribution and return to work: the key changes for employers from 2026
From 1 January 2026, a lot changes for Belgian employers when it comes to incapacity for work and the follow-up of long-term sick employees. The 2025-2029 coalition agreement puts a clear focus on return to work, with a series of new rules that carry both financial and administrative consequences. The most-discussed measure is the new solidarity contribution, but that's only one part of a much broader reform package.
The Act of 19 December 2025 on a strengthened return-to-work policy entered into force on 1 January 2026.
Below, we set out the key changes at a glance. You'll see what changes for employers from 2026, how the rules on illness and return to work are being adjusted, and what you need to factor into your HR and payroll policy.
Solidarity contribution: what changes in 2026
From 1 January 2026, the federal government introduces a new solidarity contribution for employers with long-term sick employees. It fits within the broader return-to-work policy from the coalition agreement and replaces the former responsibilisation contribution on inflow into invalidity, which was abolished on 31 December 2025.
When is the contribution due?
The solidarity contribution is due when an employee:
- Is unfit for work for more than 30 days
- Is between 18 and 54 years old at the start of the incapacity
- Has been employed for at least one month by the employer
The contribution applies to periods of primary incapacity for work (the first year of illness) that begin on or after 1 January 2026. Illness periods that started before that date still fall under the old system.
How much is the contribution?
The solidarity contribution amounts to 30% of the sickness benefit the employee receives through the health insurance fund. It is calculated over the second and third month of incapacity for work (so from the 31st day of illness, once guaranteed salary has ended).
The actual amount varies with the level of the sickness benefit, and therefore with the employee's salary and household situation. According to SD Worx, the contribution can run up to around 1,700 euros per employee for two months.
Please note: under the budget agreement, the solidarity contribution would be extended from 1 January 2027 to the fourth and fifth month of incapacity for work. Employers would then pay 30% of the sickness benefit for four months. This extension still has to be confirmed.
Who has to pay the contribution?
The solidarity contribution applies to employers in both the private and public sector (for contractual employees) that:
- Employ at least 50 employees on average during the reference period
Employers with fewer than 50 employees are fully exempt.
Which employees are exempt?
No solidarity contribution is due for the following categories of employee:
- Temp workers
- Flexi-jobbers
- Occasional workers in agriculture and horticulture, hospitality and the funeral sector
- Childminders
- Apprentices in work-based learning
- Employees with a work-related disability or a psychosocial work limitation employed in sheltered workshops, social workshops and custom-work companies (JC 327)
- Employees whose incapacity begins within the first 30 days of their employment
Student workers are not on the NSSO's list of exemptions.
How is the contribution collected?
You don't have to make any calculations yourself. The NSSO (National Social Security Office):
- Calculates the contribution day by day from the 31st day of illness
- Collects it via a debit notice
- Issues the first debit notice in the fourth quarter of 2026
Important: no contribution is due for the periods in which the employee resumes work, including a phased return approved by the medical adviser. A partial return to work therefore also limits the solidarity contribution.
Changes to guaranteed salary
Relapse period extended to 8 weeks
The relapse period for incapacity for work is extended from 14 calendar days to 8 weeks.
In practice, this means that as an employer you don't owe guaranteed salary again when an employee becomes unfit for work once more within 8 weeks of the end of an incapacity period for which guaranteed salary was already paid.
Condition: it must be the same illness. If an employee can show, via the medical certificate, that it concerns a new illness, guaranteed salary must be paid again.
Neutralising guaranteed salary during phased return
A key change concerns employees in a phased return to work (a partial return to work). Full neutralisation of guaranteed salary during a period of phased return is reintroduced.
This means an employee who falls ill during the phased return period will no longer be entitled to guaranteed salary from the employer, but will receive a benefit from the health insurance fund.
Changes to the medical certificate
Fewer absences without a sick note
The option for employees to be absent without a medical certificate is being restricted:
| Situation | Until 2025 | From 2026 |
|---|---|---|
| Companies with ≥50 employees | 3x per year | 2x per year |
| Companies with <50 employees | Deviation possible via CLA/work regulations | Unchanged |
Electronic sick note not yet live
The electronic sick note (Mult-eMediatt), which would let the doctor send the certificate directly to the employer via the e-Box, is not yet operational. Its actual rollout is still awaited.
Shorter period for medical force majeure
The period of uninterrupted incapacity for work required to end an employment contract for medical force majeure is cut from 9 to 6 months. The same period now also applies when an earlier procedure produced no result.
The other conditions and arrangements remain unchanged.
Mandatory active absence policy
Employers are required to include an active contact policy in their work regulations. This policy must:
- Focus on reintegration, not on control
- Set out procedures for contact and follow-up during incapacity for work
- Lay down arrangements on absence, return to work and medical force majeure
Assessing work potential
From 8 weeks of incapacity for work, every employer, whatever its size, must request an assessment of the employee's work potential. If you employ 20 or more employees and the potential is positive, you must start a reintegration pathway within 6 months of the start of the incapacity.
If you don't start that pathway, you risk a level 2 sanction: for offences committed from 1 February 2026, an administrative fine of 250 to 2,500 euros or a criminal fine of 500 to 5,000 euros. If you don't request the assessment, you risk a level 3 sanction, according to Acerta.
Strengthened return-to-work pathway
The existing Return-to-Work (RTW) pathway is significantly strengthened from 2026:
- The concept of 'remaining capacities' is replaced by 'work potential'
- The pathway can be started by the medical adviser, the multidisciplinary team or the health insurance fund's RTW coordinator
- Employees are required to actively cooperate
Return-to-work bonus
Employers who hire an employee or jobseeker who has been unfit for work for at least one year, and let them work for at least three months on a phased or adapted basis with the medical adviser's approval, can receive a return-to-work bonus of 1,725 euros. That amount has applied since 1 January 2024. New since 1 January 2026: the application is made electronically, through the health insurance fund.
Overview: key changes in 2026
| Measure | Effective date | Details |
|---|---|---|
| Solidarity contribution 30% (months 2-3) | 1 January 2026 | Employers with ≥50 employees |
| Extension to months 4-5 | 1 January 2027 | Still to be confirmed |
| Relapse period of 8 weeks | 1 January 2026 | Instead of 14 days |
| Neutralised guaranteed salary during phased return | 1 January 2026 | |
| Sick-note exemption 2x instead of 3x | 1 January 2026 | Companies with ≥50 employees |
| Medical force majeure after 6 months | 1 January 2026 | Instead of 9 months |
| Active absence policy in work regulations | 1 January 2026 | Mandatory |
| Assessment of work potential after 8 weeks | 1 January 2026 | All employers |
| Reintegration pathway within 6 months | 1 January 2026 | Employers with ≥20 employees |
What should you do as an employer?
- Update your work regulations: include an active contact policy and procedures for illness follow-up and reintegration
- Draw up an absence policy: work out prevention, communication and the rights and obligations that apply during illness
- Check your payroll systems: make sure the solidarity contribution can be processed correctly
- Review your HR processes: implement procedures for assessing work potential after 8 weeks
- Communicate with your employees: inform them about the changed rules on sick notes and return to work
Last updated: September 2026
Sources: Belgian Official Gazette (Law of 19 December 2025), FPS Employment, NSSO, Acerta, Securex, Liantis, SD Worx, VBO-FEB