Employees · Earn more
Net overtime 2026: how much does it bring you?
Updated on
Since 1 November 2026, withholding tax on pay has been calculated differently (Royal Decree of 27 September 2026). The calculations on this page still follow the previous rules: for pay received from 1 November, withholding tax and net pay may differ. Update in progress.
In 2026, a net voluntary overtime hour pays you exactly your hourly wage, with no contributions or tax: €18.22 net for a white-collar worker on €3,000 gross. With an overtime premium of 50%, the same hour leaves them €17.05 net, including the withholding tax reduction; at 100%, €19.22. Calculated for 10 hours a month, with the parameters in force on 1 October 2026.
Since 1 April 2026, 240 voluntary hours a year can be paid net (360 in hotels and catering), with no overtime premium. Hours with a premium keep a reduction in withholding tax (bedrijfsvoorheffing / précompte professionnel) of 57.75% of base pay, on 180 hours a year in all sectors.
What an overtime hour brings in, by salary
Extra net pay per hour, for a single full-time white-collar worker doing 10 hours of overtime a month. The hourly wage is gross monthly pay × 3 ÷ 13 ÷ 38 (38 hours a week).
| Gross per month | Hourly wage | Net hour | Hour at 150% | Hour at 200% | Hour at 150%, beyond 180 h |
|---|---|---|---|---|---|
| €2,000 | €12.15 | €12.15 | €17.86 | €21.64 | €10.85 |
| €2,500 | €15.18 | €15.18 | €12.45 | €13.68 | €3.69 |
| €3,000 | €18.22 | €18.22 | €17.05 | €19.22 | €6.53 |
| €3,500 | €21.26 | €21.26 | €26.11 | €30.54 | €13.83 |
| €4,000 | €24.29 | €24.29 | €29.82 | €35.17 | €15.80 |
| €5,000 | €30.36 | €30.36 | €37.56 | €43.63 | €20.03 |
At €2,000 gross, the hour at 150% brings in €17.86 net, more than the net hour (€12.15). Between about 2,300 and €3,400 gross, the work bonus falls as the month’s gross pay rises: at €3,000 gross, the hour at 150% brings in €17.05, less than the net hour (€18.22). At €4,000 gross, the hour at 150% leaves €29.82. Once the 180 hours with the reduction are used up, the hour at 150% brings in much less: €6.53 at €3,000 gross.
By family situation, at €3,000 gross
| Situation | Net hour | Hour at 150% | Hour at 200% |
|---|---|---|---|
| Single white-collar worker | €18.22 | €17.05 | €19.22 |
| White-collar worker, single-income couple | €18.22 | €17.83 | €20.27 |
| Single blue-collar worker | €18.22 | €16.32 | €18.25 |
The net hour does not depend on your family situation: it is subject neither to contributions nor to withholding tax. The hour with an overtime premium, on the other hand, follows your withholding tax: with a partner who has no income, the marital quotient reduces it and you keep more. For a blue-collar worker, contributions are calculated on 108% of gross pay.
Overtime rules in 2026
| Scheme | Number of hours | Overtime premium | Contributions and withholding tax | Time off in lieu |
|---|---|---|---|---|
| Net voluntary overtime | 240 a year (360 in hotels and catering with a registered cash register system) | No | No contributions, no withholding tax (gross = net) | No |
| Voluntary overtime with a premium | 120 a year (90 in hotels and catering), on top of the net hours | 50% (100% on a Sunday or public holiday) | Contributions and withholding tax, reduced by 57.75% of base pay, on 180 hours a year | No |
| Ordinary overtime | In the cases provided for by the Labour Act | 50% (100% on a Sunday or public holiday) | Contributions and withholding tax, reduced by 57.75% of base pay, on 180 hours a year | Yes, paid rest of the same length |
Net voluntary overtime: gross = net
Since 1 April 2026 (Act of 18 May 2026, published on 1 June 2026), you can work 360 hours of voluntary overtime a year, 450 in hotels and catering with a registered cash register system. The first 240 (360 in hotels and catering) are paid at the normal hourly wage, with no overtime premium, but with no social security contributions or withholding tax. No time off in lieu is given for them.
- Prior written agreement with your employer, valid for one year and renewed automatically. Either party can end it with one month’s notice.
- Part-time: only for a temporary increase in workload, and after at least 3 years of part-time work (unless the agreement was made before 1 June 2026).
- Not during time credit or thematic leave.
- Until 31 March 2026, the scheme had 100 voluntary overtime hours and 120 net ‘recovery’ (relance) hours: they are replaced by this new scheme.
Hours with an overtime premium: the withholding tax reduction
An overtime hour beyond 9 hours a day or 40 hours a week is paid with an overtime premium of 50%, or 100% on a Sunday or public holiday. It is subject to social security contributions (13.07%) and withholding tax, but your withholding tax is reduced by 57.75% of the base pay for those hours (66.81% for a premium of 20%). The July 2026 tax reform sets this reduction at 180 hours a year for all sectors; it used to be 130 hours. Your employer is also exempt from paying over 41.25% of this base pay as withholding tax.
Example published by Securex: for 10 hours at 150%, with an hourly wage of €18.825, the withholding tax reduction comes to €108.71 (10 × €18.825 × 57.75%). The tool on this page arrives at the same amount.
Ordinary overtime is made up with time off
Apart from voluntary hours, overtime requested by the employer gives the right to paid compensatory rest of the same length, to be taken within the reference period (usually three months, up to a year). It brings you the overtime premium, but no extra working time over the period.
Pitfalls to know about
- The work bonus zone. Between about 2,300 and €3,400 gross, an hour paid with an overtime premium raises the month’s gross pay, and the work bonus falls. A net hour does not affect it.
- Pension. With no social security contributions, net hours do not in principle count towards your pension or your benefits. Hours with a premium do.
- The annual ceiling. Beyond 240 net hours (360 in hotels and catering), further voluntary hours are paid with an overtime premium, contributions and withholding tax. Beyond 180 hours with a premium, there is no more withholding tax reduction.
- Next year’s tax. The 57.75% reduction is a tax reduction: it is also granted in your final tax.
Weighing up a flexi-job or a side activity? Earn more compares the five options for the same working time. To find out what your salary gives in net: gross to net by amount.
Calculate the net value of your overtime
Enter your salary and your overtime for the month. Indexo compares net hours with hours paid at a premium, details the payslip line by line and checks the annual ceilings. Nothing is sent: everything is calculated in your browser.
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Frequently asked questions
How much does an overtime hour bring in net?
A net voluntary overtime hour pays your gross hourly wage, with no deductions: €18.22 for a white-collar worker on €3,000 gross. An hour at 150% leaves them €17.05 net, including the withholding tax reduction, and an hour at 200% €19.22. The amount depends on your salary and family situation.
How many net overtime hours can I work?
240 hours a year since 1 April 2026, 360 in hotels and catering with a registered cash register system. They are part of the 360 voluntary overtime hours a year (450 in hotels and catering) and require a written agreement with your employer.
Is net overtime taxed?
No. Within the limit of 240 hours a year (360 in hotels and catering), it is subject to neither social security contributions, withholding tax nor income tax. In return, it is paid with no overtime premium.
What is the 57.75% withholding tax reduction?
For an hour with an overtime premium of 50% or 100%, your withholding tax is reduced by 57.75% of the basic hourly wage (66.81% for a premium of 20%). Since the July 2026 tax reform, it applies to 180 hours a year in all sectors.
Can my employer make me work net hours?
No. Voluntary hours require your prior written agreement, valid for one year and terminable with one month’s notice. Ordinary overtime is only allowed in the cases provided for by law and is in principle made up with time off.
What next?
- Earn more: which option pays most?Overtime, flexi-job, side activity or platform, for the same time.
- Flexi-job: ceiling and net payA flexi-job with another employer, tax-free up to the ceiling.
- Pay rise or benefits?What is left of a pay rise, and the work bonus trap.
- Gross to net by amountYour net pay, by family situation.
Sources
Parameters in force on 1 October 2026. Each parameter links to its source, the official one where it exists; a secondary source is flagged as such.
- Voluntary overtime: new Act published, retroactive to 1 April 2026, Partena Professional (secondary source).
- Heures supplémentaires volontaires : augmentation des quotas et nouvelles conditions, UCM (secondary source).
- Tableau récapitulatif : heures supplémentaires volontaires nettes (30 June 2026), Securex (secondary source).
- L’augmentation du nombre d’heures supplémentaires volontaires nettes est officielle (15 June 2026), Securex (secondary source).
- Réforme de l’impôt des personnes physiques adoptée le 9 juillet 2026 : les heures supplémentaires (17 July 2026), Partena Professional (secondary source).
- Avis aux débiteurs du précompte professionnel : les changements (3 August 2026), Forum for the Future (secondary source).
- Heures supplémentaires : quel est le montant de l’avantage ? (19 June 2026), Securex (secondary source).
- Heures supplémentaires : ce qu’il faut savoir en 2026 (10 March 2026), Forum for the Future (secondary source).
- Extension des heures supplémentaires fiscalement avantageuses : elles restent limitées à 130 heures (17 April 2026), Securex (secondary source).
- Heures supplémentaires : voici ce que prévoit la loi en Belgique (30 April 2024), CSC/ACV (secondary source).
- Voluntary overtime: Act of 18 May 2026, published on 1 June 2026, FPS Employment. Cross-checked with: Acerta.
- Act of 15 July 2026: 180 overtime hours with a withholding tax reduction, Belgian Official Gazette. Cross-checked with: Securex.
- Instructions administratives : le bonus à l’emploi, NSSO.
- Calcul du précompte professionnel : annexe III de l’AR/CIR 92 et formule-clé 2026, FPS Finance.