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The Problem: The Belgian social security system is reaching a breaking point with over 520,000 employees on long-term disability, a historical record. In response, the government has introduced the "2026 Return-to-Work" reform, transforming sickness absence into an issue of active responsibility.
Absenteeism already weighs heavily on finances: according to SD Worx, it costs an average of €1,600 per year per employee in direct costs. However, administrative inaction now carries its own price tag. Between the new 30% "accountability contribution" and the tightening of the reintegration pathway, the overall cost of absenteeism directly threatens corporate cash flow.
During our recent webinar, many of you asked very specific questions. Here are the answers to the 9 most pressing questions to help you navigate this new legislative landscape.
No. The new solidarity contribution (30% of the sickness benefit during months 2 and 3) only applies to periods of work incapacity starting from January 1st, 2026.If an employee fell ill in 2025 and their absence continues into 2026, you will not pay this contribution for them.Important Reminder: This financial sanction only targets companies with 50 or more workers. Certain specific statuses (students, flexi-jobs, temporary workers) are also exempt.
No. The obligation is not retroactive. The strict new "Pathway 3.0" rules (employer's obligation to launch the procedure before the 6th month if potential is detected) concern incapacities starting as of January 1st, 2026.For long-term sick employees whose absence began before this date, the old rules remain applicable.
Yes, and it is highly encouraged. While the formal pathway has strict deadlines, it is in the employer's best interest to maintain the connection. The reform actually allows the employer to request an evaluation of potential as early as 8 weeks, breaking the "taboo of silence" during the first months.
If you have fewer than 20 workers, you are not subject to the automatic obligation to launch a reintegration pathway at the 6th month, and you do not risk the administrative fine.However, you (or the worker) can still request a reintegration pathway or a "pre-return visit" on a voluntary basis to facilitate the transition back to work.
The reform is strict for workers who do not play their part.In cases of repeated unjustified absences (notably regarding the mandatory physical contact starting March 1st, 2026), the worker risks the suspension of their benefits until the situation is regularized.
For companies with 20 or more workers, if a "work potential" has been identified by the occupational physician and you do not launch the formal pathway before the 6th month:You risk a Level 2 sanction, which is an administrative fine of up to €2,000 per concerned worker.
A relapse occurs if the worker becomes incapacitated again for the same reason within 8 weeks following their return to work.
This is the new key concept. It refers to the worker's presumed ability to perform adapted work or another type of job.It is not decided by the employer, but by the occupational physician, via an assessment that can be requested as early as the 8th week of absence. If this potential is positive, it triggers the obligation to launch a reintegration pathway.
The best reintegration is the one you don't have to do.Once an employee is on long-term leave, costs (guaranteed salary, replacement, contributions, fines) accumulate, and the chances of a successful return drop drastically.The winning strategy is to invest in primary prevention: detecting "weak signals" (disengagement, negative comments, drop in energy) before the sick leave happens.This is where a solution like eBloom makes perfect sense: by structuring active listening, you act on root causes before the absence becomes a cost.
The 2026 Return-to-Work reform forces Belgian companies to become "actors" rather than "payers." By using technology to detect weak signals and training your managers, you transform hidden costs into net margin.
Every organization is unique. If you would like a personalized analysis of the impact of absenteeism in your company, let’s discuss your current risks to identify the best prevention levers for your situation. Book a meeting with one of our experts.

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