HR Reforms 2026: 6 New Obligations for Employers

January 2026 is here, and with it, the answers every HR department has been waiting for. Gone is the uncertainty of late 2025: the legal texts are finally on the table.

The good news? While the start of the year looked like it might be an administrative marathon, the reality is more nuanced and offers some great opportunities. Between welcome simplifications (bye-bye FLA!) and new levers for purchasing power, this pivotal year gives you the means to rethink your retention strategy.

Last updated: January 5, 2026 – This article has been updated to reflect final government decisions and the latest budget agreements.

Heading for 2026: The 6 priorities to activate today so you aren't caught off guard.

1. The Mobility Budget: Towards a green rollout

This is a flagship reform taking shape for 2026. The goal is to generalize the mobility budget for companies offering company cars. (Partena Professional, Mobility Solutions)

What you need to know:

• Towards an obligation to offer: While the final texts still need to clarify exact modalities, the political will is clear: employers will likely have to offer this alternative. The employee, however, will remain free to choose between the car and the budget.
• 100% Electric: Attention: since this January 1st, 2026, any company car chosen within the framework of the mobility budget must strictly be a zero-emission vehicle (100% electric).
• The HR Opportunity: It is the perfect time to transform your car policy into a flexible mobility plan.

Need help? Administrative management can be daunting. This is where partners like Skipr come in. Their application allows you to manage all the sustainable mobility of your teams (train, bike, rent...) without adding to your workload.

2. Federal Learning Account (FLA): The End and Simplification

Forget the postponements: the FLA has been officially abolished as of January 1st, 2026. The system's administrative burden got the better of it. (SPF Emploi, Sécurex)

What are the consequences?

• End of federal data entry: You no longer have the obligation to feed data into this complex platform.
• Consultable data: Existing data remains visible until the end of 2026, before a transition to a new system ("Individual Learning Account") planned for 2027.
• The essentials remain: The individual right to training (5 days/year) and the obligation for a training plan (for 20+ workers) remain in full force. This is where an internal HR tool like eBloom remains your best ally to track these quotas without going through a federal "bureaucratic maze."

3. Meal Vouchers: The cap rises to €10!

This is the "purchasing power" measure of the start of the year. The maximum face value of meal vouchers (chèques-repas) can now reach €10 (previously €8). (UCM, Securex)

How does it work?

• Employer increase: The employer's maximum contribution increases by €2 (rising to a deductible €8.91).
• Not automatic: Attention, this is not automatic! This increase must be decided via a sectoral CBA (Collective Bargaining Agreement) or a company agreement.
• Tax advantage: Good news for employers: if you grant the maximum (employer share of €8.91), the tax deductibility per voucher rises from €2 to €4. It is the ideal moment to review your salary package and optimize your employees' net income without blowing up your costs.

4. Pay Transparency: Towards more equity and clarity

Europe is pushing for more transparency, and this is excellent for equity! By June 7, 2026, Belgium must have transposed the European directive on pay transparency into law. (Group S)

This directive will introduce several concrete and direct obligations for employers. Here are the flagship measures that Belgian law will have to include:

• Show transparency from recruitment: You will have to indicate the starting salary or an objective salary range in your job offers.
• Ban on asking about pay history: It will be forbidden to question candidates about their remuneration history during the recruitment process.
• Clarify evolution criteria: Your remuneration policy must be based on objective, neutral criteria accessible to all your employees to justify salaries and raises.

Far from being a constraint, this is an excellent opportunity to formalize, valorize, and communicate the fairness of your salary policy.

5. Unemployment and Career Paths: The reform is here

A major reform of the unemployment insurance system comes into force this March 1, 2026 (NEO/ONEM). It contains two distinct components that every employer must clearly differentiate:

The "Rebound Right" (In case of resignation):This is a revolution for professional mobility. An employee can now resign to pursue a project while still receiving benefits, but the access conditions are very strict:

• Access: Only once per career, and proof of at least 3,120 working days (approximately 10 years of seniority) is required.
• Limited Duration (6 months): Unlike standard unemployment, this right is temporary. The granting of benefits ends after 6 months.
• The Training Exception (+6 months): If the worker begins training for a shortage occupation within the first 3 months, the period can be extended by 6 months (making a maximum total of 12 months).

The General Limitation (For new standard applicants):This component concerns involuntary job seekers (e.g., dismissal) entering the system after March 1, 2026. For them, unlimited unemployment benefits disappear in favor of a maximum duration of 24 months (12 months base + extension depending on professional history), with accelerated degressivity (reduction in benefits) to encourage a return to work.

6. Pension Reform: The "Bonus" is immediate 👴👵

In parallel, the pension system is undergoing a structural change. The idea of a simple "bonus" has been replaced by a two-speed system with different timelines:

• The Bonus (From 2026): The new "pension bonus" is maintained and active as of this January 1st. It financially rewards (via a tax-exempt net payment) employees who choose to continue working beyond their early or statutory retirement date. It is an immediate retention argument for your senior talents.
• The Malus (Postponed to 2027): Don't get confused! The "malus" (the financial penalty for early retirement without a full career) will not enter into force until January 1st, 2027. Your employees retiring this year (2026) are therefore not impacted by this penalty, but it is a reality to prepare for now in your end-of-career plans.

Conclusion: 2026, the year of optimization

If 2026 looked complex, it turns out to be the year of strategic optimization. With the abolition of the FLA, the administrative burden lightens to make way for real motivational levers: more purchasing power (meal vouchers), more sustainable mobility, and more pay clarity.

These reforms are no longer simple boxes to tick on a legal checklist; they are the building blocks of your future employee experience. Anticipating them means strengthening your employer brand and aligning your social policies with the expectations of a changing labor market.

The administrative marathon is cancelled, make way for the strategic sprint: are you ready to get a head start?

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