Remote work has become a lasting feature of the Belgian professional landscape. According to figures from the FPS Employment, Labour and Social Dialogue (SPF Emploi), around 37% of Belgian workers work remotely at least one day a week in 2026, up from 17% before the 2020 pandemic. This shift in working patterns has led lawmakers to adapt and strengthen the legal framework. This complete guide details every legal obligation, worker right and best practice for employers and the self-employed.
The Legal Framework for Remote Work in Belgium: Three Distinct Regimes
1. Structural remote work — CBA No. 85 of the National Labour Council
Collective Bargaining Agreement (CBA) No. 85 of 9 November 2005 (amended by CBA No. 85bis of 27 February 2008), concluded within the National Labour Council (CNT), governs regular and organised remote work.
Definition
Structural remote work is a way of organising and/or performing work, using information technology, in which work that could have been carried out on the employer's premises is instead performed away from those premises on a regular and non-occasional basis.
Conditions for setting it up
| Obligation | Detail |
|---|---|
| Voluntary nature | Remote work is voluntary for both the worker AND the employer. Neither party can impose it on the other |
| Amendment to the employment contract | A written amendment must be signed BEFORE remote work begins |
| Reversibility | An agreement on reversibility (returning to the office) must be provided for |
| Equipment | The employer supplies, installs and maintains the necessary equipment |
| Costs | The employer covers connection and communication costs linked to remote work |
| Internal policy | The employer must inform the remote worker of company health and safety policies |
Mandatory content of the contract amendment
The amendment to the employment contract must state (article 6 of CBA No. 85):
- The frequency of remote work (fixed or flexible days) and, where relevant, the days and hours during which it takes place
- The periods during which the remote worker must be reachable and by what means
- The times at which the remote worker can call on technical support
- The arrangements for covering costs
- The conditions and arrangements for returning to the employer's premises
- The remote work location(s) chosen by the worker
- The remote work trial period, if any
2. Occasional remote work — Law of 5 March 2017 (Peeters Law)
The law of 5 March 2017 on workable and flexible work (known as the "Peeters Law") introduced the framework for occasional remote work (articles 22 to 28).
Definition
Occasional remote work is a one-off, non-regular form of remote work carried out for personal reasons or in cases of force majeure (a transport strike, bad weather, a sick child, a medical appointment, etc.).
Conditions
| Aspect | Rule |
|---|---|
| No contract amendment | No written formality is required |
| Advance request | The worker must submit a request within a reasonable time |
| Grounds | Force majeure or personal reasons |
| Refusal possible | The employer can refuse, but must give written reasons |
| No mandatory allowance | There is no legal obligation to pay an allowance for occasional remote work |
| Work rules | The employer can set the arrangements in the work rules |
3. Remote work mandated by the authorities (COVID-19 and beyond)
During the COVID-19 pandemic, the government imposed mandatory remote work through ministerial decrees. This form of enforced remote work is governed by CBA No. 149 of the CNT (28 January 2021), then CBA No. 149/2 (7 June 2021). Although the mandatory nature has since ended, these agreements left their mark on practice, and some of their provisions inspired the legislative developments of 2022-2026.
Legal Developments for 2026
A strengthened right to disconnect
Legal basis
The right to disconnect was introduced in Belgium by the law of 3 October 2022 on the labour deal (articles 16 to 18). Initially applicable to companies with 20 or more workers from 1 April 2023, this right is being reinforced in 2026.
Employer obligations
| Obligation | Detail | Deadline |
|---|---|---|
| Company agreement or amendment to the work rules | Define the arrangements for the right to disconnect in a company CBA or in the work rules | Since 1 April 2023 |
| Unavailability windows | Clearly define the hours during which the worker is NOT required to respond to work communications | Mandatory |
| Guidelines on using digital tools | Establish guidelines on the use of email, work phones and instant messaging outside working hours | Mandatory |
| Training and awareness actions | Raise awareness among workers and managers of the risks of permanent connectivity (burnout, stress) | Mandatory |
| Penalty for non-compliance | No specific criminal penalty, but the social inspectorate can intervene. Risk of the time being reclassified as unpaid overtime | Indirect |
Important clarification: the right to disconnect does not mean a total ban on any contact outside working hours. It requires the employer to set a clear framework and not penalise a worker who does not respond outside their working hours.
Example of a disconnection clause
A company agreement may provide for:
- No obligation to answer emails between 7pm and 8am on weekdays, or at weekends
- Emergencies are communicated exclusively by phone (not by email)
- Meetings are not scheduled before 9am or after 5.30pm
- Scheduled email sending is encouraged (write in the evening, schedule delivery for the next morning)
The remote work allowance: 2026 amounts
Flat-rate office allowance
The FPS Finance (SPF Finances), through administrative circulars, and the NSSO (ONSS) recognise a flat-rate office allowance that is exempt from tax and social contributions:
| Type of allowance | 2026 amount (estimated after indexation) | Conditions |
|---|---|---|
| Flat-rate office allowance | EUR 155.64/month | Structural remote work, at least 1 day/week on average |
| Internet allowance | EUR 20/month (additional) | If the employer does not provide the internet connection |
| Personal computer allowance | EUR 20/month (additional) | If the worker uses their own computer |
| Second-screen allowance | EUR 5/month | If the employer does not provide a second screen |
| Printer allowance | EUR 5/month | If the employer does not provide a printer |
What the flat-rate office allowance covers:
- Heating and electricity for the home workspace
- Small office supplies (pens, paper, etc.)
- Home insurance (professional share)
- Depreciation of office furniture
- Water, coffee/tea
What the allowance does NOT cover:
- IT equipment (computer, screen) → separate reimbursement or provided by the employer
- Ergonomic office furniture (chair, desk) → separate reimbursement or provision
- Home-to-workplace travel costs (if the worker goes to the office on certain days)
Equipment reimbursement
In addition to the flat-rate allowance, the employer can reimburse (tax- and contribution-exempt):
| Equipment | Accepted reimbursement |
|---|---|
| Ergonomic office chair | Actual purchase price (depreciable over 10 years) |
| Desk/work table | Actual purchase price (depreciable over 10 years) |
| Screen, keyboard, mouse | Actual purchase price (depreciable over 3 years) |
| Audio/video headset | Actual purchase price (depreciable over 3 years) |
| Desk lamp | Actual purchase price (depreciable over 10 years) |
Condition: the equipment must be necessary for remote work and used mainly for professional purposes. Supporting documents (invoices) must be kept.
Flat-rate allowance vs. actual costs
The worker can choose between:
- The flat-rate allowance (maximum EUR 155.64/month in 2026): simple, no supporting documents required
- Actual costs: the worker provides evidence of actual costs (professional share of rent, energy, internet, etc.) — more advantageous if actual costs are high, but requires rigorous documentation
Note: the two systems cannot be combined. You must choose one or the other.
Occupational accident insurance during remote work
Legal framework
The law of 10 April 1971 on occupational accidents and its subsequent amendments cover remote work. The law of 21 December 2018 brought important clarifications:
| Situation | Occupational accident cover |
|---|---|
| Accident during remote working hours, at the declared location | YES — presumption of occupational accident |
| Home-to-school trip (dropping off children) before remote working | YES — treated as a commuting accident |
| Trip to a restaurant or food shop during the lunch break | YES — treated as a commuting accident |
| Fall on the stairs at home during working hours | YES — if within the declared remote work location |
| Accident outside working hours | NO |
| Accident at a location not declared as a remote work location | NO (unless the employer was informed) |
Practical obligations
- Declare the remote work location to the occupational accident insurer
- State the days and hours of remote work in the contract amendment or the work rules
- Inform the insurer of any change of remote work location
- Take out adequate cover: check that your occupational accident insurance policy explicitly covers remote work
Tip: ask your broker or insurer (AG Insurance, Ethias, AXA, KBC, Belfius Insurance, etc.) to confirm in writing that remote work is covered under your policy.
Wellbeing at work and ergonomics
Employer obligations
The Code on Well-being at Work (Book VIII, Title 3 — Work with display screen equipment) imposes ergonomic obligations, including for remote work:
| Obligation | Detail |
|---|---|
| Risk analysis | The employer must include remote work in its risk analysis (together with the prevention adviser and the occupational physician) |
| Ergonomic equipment | Provision or reimbursement of an ergonomic workstation (eye-level screen, adjustable chair, etc.) |
| Information and training | The remote worker must be informed of good ergonomic practices |
| Health monitoring | The occupational physician can carry out a medical examination linked to screen-based work |
| Workstation visit | The prevention adviser can visit the home workstation (with the worker's agreement) |
The role of the SIPPT and the SEPPT
- SIPPT (Internal Service for Prevention and Protection at Work): for large companies with an internal service
- SEPPT (External Service for Prevention and Protection at Work): Mensura, Liantis, Cohezio, Securex, Idewe, etc. — offer support services for ergonomics in remote work
Privacy and monitoring of remote workers
The limits on monitoring
Monitoring of remote workers is governed by several texts:
- CBA No. 81 of 26 April 2002: protection of workers' privacy with regard to monitoring of electronic network communications data
- GDPR (Regulation 2016/679): any monitoring constitutes processing of personal data
- Article 8 of the European Convention on Human Rights: the right to respect for private life
- Law of 13 June 2005 on electronic communications
What the employer CAN do
| Monitoring measure | Conditions |
|---|---|
| Tracking connection time | Prior information to the worker, proportionality |
| Monitoring productivity (results, deliverables) | Yes, this is the recommended method |
| Access to work email | Only under CBA No. 81 rules (purpose, proportionality, transparency) |
| Project management software (Trello, Asana, Monday) | Yes, if proportionate and transparent |
What the employer CANNOT do
| Monitoring measure | Prohibited? |
|---|---|
| Keylogger (recording keystrokes) | YES — considered disproportionate |
| Automatic screenshot capture | YES — considered disproportionate (APD) |
| Webcam monitoring | YES — a serious breach of privacy |
| 24/7 GPS tracking of a work phone | YES — disproportionate outside working hours |
| Presence-detection software (mouse movement) | YES — considered disproportionate |
Penalty: using disproportionate monitoring tools can lead to sanctions from the Data Protection Authority (APD) (GDPR fines), criminal prosecution (invasion of privacy, article 314bis of the Criminal Code) and may amount to constructive dismissal.
Remote Work for the Self-Employed and Freelancers
Tax deduction for the home office
The self-employed do not benefit from the employee framework but can deduct certain costs linked to working from home:
Method 1: Proportional deduction
| Deductible cost | Calculation method | Example |
|---|---|---|
| Rent (or mortgage interest) | Professional share (office surface / total surface) | 15 m² office in a 100 m² flat = 15% of the rent |
| Energy (gas, electricity) | Same proportional share | 15% of the energy bill |
| Home insurance | Proportional share | 15% of the premium |
| Regional tax / property tax | Proportional share | 15% |
| Internet | Professional share (50 to 100% depending on use) | 50% of EUR 60/month = EUR 30/month |
| Phone | Professional share | 50 to 75% depending on use |
Concrete example:
Marie, a freelance web developer based in Namur, works from home 80% of the time. Her office takes up 12 m² of an 80 m² flat (15%).
| Item | Total annual amount | Professional share (15%) | Deduction |
|---|---|---|---|
| Rent | EUR 10,800 | 15% | EUR 1,620 |
| Energy | EUR 3,000 | 15% | EUR 450 |
| Internet | EUR 720 | 75% | EUR 540 |
| Insurance | EUR 400 | 15% | EUR 60 |
| Total deductions | EUR 2,670/year |
Method 2: Flat-rate expenses
The self-employed person can opt for the flat-rate professional expense allowance (a fixed percentage of gross income), but in that case, no additional deduction for the home office is possible.
Professional liability insurance
Self-employed people working from home must check that their professional civil liability insurance covers:
- Damage caused to third parties in the course of professional activity at home
- Damage to professional equipment (theft, fire, water damage)
- Cyber liability (client data leaks)
Tip: tell your home insurer that you run a professional activity from home. Some policies exclude professional activities and may not cover a claim.
Coworking as an alternative
Many Belgian self-employed people opt for coworking:
| Coworking space | Cities | Indicative price |
|---|---|---|
| Silversquare | Brussels, Liège, Zaventem | EUR 250 – 500/month |
| WeWork | Brussels | EUR 300 – 600/month |
| Fosbury & Sons | Brussels, Antwerp | EUR 350 – 600/month |
| La Grand Poste | Liège | EUR 200 – 400/month |
| StartIt@KBC | Several cities | EUR 150 – 300/month |
| MolenGeek | Brussels (Molenbeek) | Free – EUR 200/month |
Tax advantage: coworking costs are fully deductible as business expenses (subject to being proportionate to the activity).
Cross-Border Remote Work: Implications for Belgium
The situation of cross-border workers
Belgium has many cross-border workers (France, the Netherlands, Luxembourg, Germany). Remote work raises specific questions:
Social security
European Regulation 883/2004 provides that a worker is subject to the social security system of the country where they work. If a worker does remote work from their country of residence for more than 25% of their working time, they could become subject to the social security system of their country of residence instead of that of the employer's state.
European framework agreement (since 1 July 2023):
A multilateral framework agreement allows cross-border remote workers to keep the social security system of the employer's country, provided that:
- Remote work in the country of residence does not exceed 49.99% of total working time
- Both the country of residence AND the employer's country have signed the framework agreement
- The employer requests a derogation (article 16 of Regulation 883/2004) via the A1 form
Belgium, France, Germany, Luxembourg and the Netherlands have all signed this agreement.
Taxation
| Situation | Taxation |
|---|---|
| Remote work in the country of residence ≤ 34 days/year (BE-FR treaty) | No impact, taxation in the employer's country |
| Remote work in the country of residence > 34 days/year | Partial taxation in the country of residence for the days worked remotely |
| BE-LU treaty | Threshold of 34 days/year (similar) |
| BE-NL treaty | No specific threshold for remote work, risk of double taxation |
Tip: bilateral tax treaties are complex and change over time. Consult a tax adviser specialised in international taxation.
Document Templates
Essential clauses of a remote work policy
A company remote work policy should cover:
- Scope: which workers, which roles
- Frequency: number of remote work days allowed per week
- Fixed or flexible days: mandatory office attendance schedule
- Availability windows: hours during which the remote worker must be reachable
- Right to disconnect: hours of unavailability
- Equipment: what the employer provides, what is the worker's responsibility
- Allowances: amount of the flat-rate office allowance
- Ergonomics: worker obligations regarding workstation set-up
- Data security: confidentiality obligations, use of a VPN, screen locking
- Insurance: occupational accident cover
- Reversibility: arrangements for returning to on-site work
- Privacy: what the employer monitors and does not monitor
- Request procedure: how to request and obtain authorisation to work remotely
Key Figures for Remote Work in Belgium (2026)
| Indicator | Value |
|---|---|
| Workers doing regular remote work | ~37% |
| Average number of remote work days/week | 2.1 days |
| Sector with the most remote work | Financial services and IT (~65%) |
| Sector with the least remote work | Construction and industry (~5%) |
| Average flat-rate allowance paid | ~EUR 140/month |
| Companies with a formal remote work policy | ~55% |
| Workers wanting more remote work | ~42% |
2026 Remote Work Compliance Checklist
For the employer
- Formalised remote work policy (company CBA or work rules)
- Contract amendments signed for structural remote work
- Flat-rate office allowance determined and paid
- IT equipment provided (or reimbursement arranged)
- Disconnection agreement built into the work rules (companies ≥ 20 workers)
- Occupational accident insurance extended to remote work
- Remote work locations declared to the insurer
- Risk analysis including remote work (wellbeing at work)
- Ergonomic information/training for remote workers
- Proportionate and transparent monitoring policy (CBA No. 81)
- A1 form requested for cross-border remote workers (if applicable)
For the worker
- Contract amendment signed
- Ergonomic workspace set up
- Home insurer informed of the professional activity at home
- VPN and IT security measures applied
- Availability hours respected
- Right to disconnect exercised
Useful Resources and Contacts
| Resource | Contact |
|---|---|
| FPS Employment, Labour and Social Dialogue | emploi.belgique.be — remote work regulations |
| National Labour Council (CNT) | cnt-nar.be — CBA No. 85 and No. 81 |
| NSSO (ONSS) | socialsecurity.be — contributions and flat-rate allowances |
| FPS Finance | finances.belgium.be — tax treatment of allowances |
| Data Protection Authority (APD) | autoriteprotectiondonnees.be — privacy at work |
| Fedris | fedris.be — occupational accidents and diseases |
| SEPPT | Mensura, Idewe, Cohezio, Liantis, Securex — wellbeing at work |
| Social secretariats | SD Worx, Securex, Acerta, Liantis, Group S, Partena — administrative management |
Conclusion
Remote work in Belgium has gone from being an exception to being the norm in many sectors. The legal framework, though complex with its three distinct regimes, offers balanced protection for the rights of both workers and employers. Employers must pay particular attention to formalising remote work (contract amendments, work rules), respecting the right to disconnect, paying an adequate flat-rate allowance and ensuring occupational accident cover. For the self-employed, remote work offers significant tax deduction opportunities provided costs are well documented. Finally, cross-border remote work requires particular vigilance regarding social security and taxation. Support from a social secretariat and a tax adviser is strongly recommended to navigate this new reality of work with confidence.
