Belgium Remote Work Laws 2026
⚠️Informational only — not legal or tax advice.
Last Updated: December 2025
Applicable Period: 2026 tax year and current employment regulations
Key Characteristic: Employers with remote workers physically located in Belgium
Table of Contents
- Overview of Remote Work in Belgium
- Legal Framework and Key Legislation
- Definition and Scope of Remote Work
- Right to Request Remote Work
- Employer Obligations and Responsibilities
- Equipment Provision and Expense Reimbursement
- Working Hours and Overtime Regulations
- Right to Disconnect
- Health and Safety Requirements
- Data Protection and Employee Monitoring
- Written Agreement Requirements
- Works Council and Union Consultation
- Employee Rights and Protections
- Tax and Social Security Implications
- Cross-Border Remote Work within EU
- Enforcement and Penalties
- Implementation Best Practices
- Resources
- Frequently Asked Questions
Overview of Remote Work in Belgium
Belgium has generally established a comprehensive framework governing remote work arrangements through a combination of national legislation, collective bargaining agreements, and company-level policies. According to Eurostat data, Belgium experienced significant adoption of telework following the COVID-19 pandemic, with remote work becoming an established feature of the Belgian labor market.
Current State (2026)
Legislative status: Belgium has multiple legal frameworks governing different types of remote work arrangements, including structural telework, occasional telework, and general homeworking provisions.
Primary legislation:
- Collective Bargaining Agreement No. 85 of 9 November 2005 on telework (“CBA 85”)
- Law of 5 March 2017 on feasible and workable work
- Law of 3 July 1978 on employment contracts (for homeworking)
- Law of 3 October 2022 on various employment provisions (right to disconnect)
- Act of 4 August 1996 on well-being of workers in the performance of their work
Key characteristics:
- Right to request remote work: No statutory right to request; remote work is generally based on mutual agreement or employer policies
- Written agreement requirement: May be mandatory for structural telework under CBA 85
- Equipment provision: Employer may be required to provide necessary equipment under CBA 85
- Expense reimbursement: Tax-favorable expense allowances are permitted; specific amounts are regulated
- Right to disconnect: Protected by law as of October 2022 for companies with 20+ employees
- Maximum remote work percentage: Generally no legal limit; determined by agreement
- Works council involvement: May be required for telework policies affecting health and safety
Administering authority: Federal Public Service Employment, Labour and Social Dialogue Contact: +32 (0)2 233 41 11 | Website: https://employment.belgium.be
Adoption Statistics
According to available data from Belgian authorities and Eurostat, remote work adoption in Belgium has varied significantly by sector and job type. The COVID-19 pandemic accelerated telework adoption, with many organizations maintaining hybrid arrangements post-pandemic.
Industries with highest adoption generally include:
- Information and communication technology
- Professional, scientific and technical activities
- Financial and insurance services
- Administrative and support services
Source: Federal Public Service Employment, Labour and Social Dialogue – https://employment.belgium.be
Legislative Evolution
1978: Law on employment contracts established framework for homeworking
1996: Act on well-being of workers extended health and safety obligations to all workplaces including home
2005: CBA No. 85 established comprehensive framework for structural telework
2017: Law on feasible and workable work provided framework for occasional telework
2018: Law on reinforcement of economic growth and social cohesion introduced consultation obligations on disconnect and digital communication
2021: CBA No. 149 provided temporary framework for COVID-19 telework (expired March 2022)
2022: Law of 3 October 2022 established formal right to disconnect provisions
2023: Framework Agreement on Cross-border Telework became effective (July 1, 2023)
EU Directive Context
Belgium implements remote work frameworks in accordance with:
- Working Time Directive (2003/88/EC): Transposed through Belgian working time regulations, though teleworkers may be exempt from certain provisions
- Framework Agreement on Telework (2002): Implemented through CBA 85 and subsequent national agreements
- OSH Framework Directive (89/391/EEC): Transposed through Act of 4 August 1996 on well-being at work
International Comparisons
Compared to other European countries, Belgium’s approach is generally considered balanced, with:
- Strong collective bargaining tradition influencing telework arrangements
- Voluntary basis for telework implementation (no unilateral right to request)
- Comprehensive health and safety framework extending to home workplaces
- Tax-favorable treatment of telework expense reimbursements
Key differentiators:
- Distinction between structural and occasional telework with different legal frameworks
- Right to disconnect established for private sector as of 2022
- Works council consultation requirements for telework policies
Regulatory Approach
Belgium’s framework generally reflects a balanced philosophy between worker protection and employer flexibility, typically characterized by:
- Emphasis on voluntary mutual agreement for telework arrangements
- Strong role for collective bargaining at national, sector and company levels
- Comprehensive health and safety obligations extending to remote workplaces
- Tax and social security provisions designed to facilitate telework
Sources: Federal Public Service Employment, Labour and Social Dialogue – https://employment.belgium.be/en/themes/well-being-workers/telework
Legal Framework and Key Legislation
Primary Legislation
1. Collective Bargaining Agreement No. 85 of 9 November 2005 on Telework
Full title: Collectieve arbeidsovereenkomst nr. 85 van 9 november 2005 betreffende het telewerk / Convention collective de travail n° 85 du 9 novembre 2005 concernant le télétravail
Citation: CBA No. 85
Effective date: 9 November 2005
Official source: National Labour Council / Conseil National du Travail
Scope: According to CBA 85, this agreement covers telework defined as “an organisational form for performing work, that relies on information technology in the context of an employment contract in which work which could also be performed at the employer’s premises is carried out away from those premises on a regular basis.”
Key provisions:
- Article 2: Definition of telework and scope
- Article 3-4: Voluntary nature and written agreement requirements
- Article 5-6: Working conditions and equal treatment
- Article 7-10: Equipment provision and expense reimbursement
- Article 12-13: Data protection and privacy
- Article 14-16: Health and safety obligations
- Article 17: Collective rights and union representation
- Article 18-19: Training and support requirements
2. Law of 5 March 2017 on Feasible and Workable Work
Citation: Wet van 5 maart 2017 betreffende werkbaar en wendbaar werk / Loi du 5 mars 2017 concernant le travail faisable et maniable
Relevant sections: Articles relating to occasional telework
Occasional telework provisions:
- Framework for occasional telework in cases of force majeure or personal reasons
- No written agreement requirement (though arrangements must be made)
- Employer may establish general framework in work rules or collective bargaining agreement
- Must address equipment provision, technical support, and expense reimbursement
Official text: https://employment.belgium.be
3. Law of 3 October 2022 on Various Employment Provisions (Right to Disconnect)
Citation: Wet van 3 oktober 2022 houdende diverse arbeidsbepalingen / Loi du 3 octobre 2022 portant des dispositions diverses en matière d’emploi
Effective date: Various provisions effective from October 2022, with implementation deadline of 1 April 2023
Core protection: This law amended the Law of 26 March 2018 on reinforcement of economic growth and social cohesion to establish formal right to disconnect provisions requiring employers with 20 or more employees to implement policies through collective bargaining agreements or work rules.
Secondary Legislation and Regulations
Implementing regulations:
- Royal Decree of 2 December 2021 establishing right to disconnect for federal government employees (effective 1 February 2022)
- Various sectoral collective bargaining agreements implementing telework provisions
- Work regulations at company level implementing telework frameworks
Ministerial orders/circulars:
- Guidance from Federal Public Service Employment on telework implementation
- National Social Security Office (NSSO) circulars on tax treatment of telework expenses
- COVID-19 related ministerial decrees (expired)
Related Legislation
Data Protection:
- Law of 30 July 2018 on protection of natural persons with regard to the processing of personal data (Belgian GDPR implementation)
- Data Protection Authority regulations on employee monitoring
Occupational Health and Safety:
- Act of 4 August 1996 on well-being of workers in the performance of their work
- Code on well-being at work (implementing the 1996 Act)
- Specific provisions on visual display screen work applicable to telework
Working Time:
- Law of 16 March 1971 on working time
- Royal Decree of 16 March 1971 on working time
- Note: Teleworkers may be exempt from certain working time provisions
Anti-Discrimination:
- Law of 10 May 2007 on combating certain forms of discrimination
- Anti-discrimination provisions applying to remote work arrangements
Case Law and Precedents
Belgium follows a civil law system where case law is not binding. However, labor courts may interpret provisions of employment contracts, collective bargaining agreements, and labor legislation as they apply to telework situations. Court decisions may provide guidance on:
- Interpretation of “regular” vs. “occasional” telework
- Employer obligations for equipment provision
- Health and safety liability for home workplace accidents
- Data protection and monitoring limitations
Official Guidance Documents
Federal Public Service Employment publications:
- Telework guidance: https://employment.belgium.be/en/themes/well-being-workers/telework
- FAQ on telework implementation
- Health and safety guidelines for telework
- Templates and model agreements (may be available through sectoral organizations)
National Social Security Office publications:
- Guidance on tax treatment of telework expense allowances
- Social security coordination for cross-border telework
Data Protection Authority guidance:
- Employee monitoring and privacy in telework contexts
- GDPR compliance for remote work arrangements
Works Council/Union Framework
Co-determination law: Law of 20 September 1948 on organization of the economy
Matters requiring consultation: According to Belgian legislation, works councils or health and safety committees must generally be consulted on:
- Introduction of telework policies and arrangements
- Health and safety measures for telework
- Use of digital tools and monitoring systems
- Right to disconnect implementation
- Changes to working conditions affecting teleworkers
Collective bargaining agreements: Industry-specific agreements may establish additional provisions:
- Banking sector: Specific telework provisions in sector-level CBAs
- Chemical industry: Enhanced telework frameworks
- Metalworking: Sectoral agreements on remote work
- Construction: Limited telework applicability given nature of work
EU Law Integration
EU Directives transposed:
- Directive 89/391/EEC (OSH Framework): Transposed via Act of 4 August 1996
- Directive 2003/88/EC (Working Time): Transposed via Belgian working time legislation
- Directive 2019/1152 (Transparent and Predictable Working Conditions): Implementation ongoing
CJEU case law applicability: EU Court of Justice decisions on working time (e.g., C-55/18 on time recording) may influence Belgian interpretation and implementation.
Hierarchy of Norms
In Belgium, the legal hierarchy for remote work is:
- Constitution and international treaties (including EU law)
- Primary legislation (Acts of Parliament)
- Royal Decrees and implementing regulations
- National collective bargaining agreements made generally binding
- Sectoral collective bargaining agreements
- Company-level collective bargaining agreements
- Work regulations
- Individual employment contracts
- Employer policies and customs
Principle: The “favor principle” generally applies, meaning the most favorable provision for the employee prevails when multiple sources of law apply. However, this may be subject to specific provisions in collective bargaining agreements.
Pending Legislation
Under consideration (as of early 2026):
- Various employment law reforms proposed by the federal government
- Potential amendments to working time regulations
- Possible extension of right to disconnect provisions
EU proposals affecting Belgium:
- Proposed EU Telework Directive: Under consultation; Belgium’s position generally supportive of framework leaving implementation flexibility to member states
- Platform Work Directive: May affect classification and rights of remote workers on digital platforms
Legislative Resources
Official sources:
- Federal Public Service Employment: https://employment.belgium.be
- National Labour Council: http://www.cnt-nar.be
- Belgian Official Gazette (Moniteur Belge/Belgisch Staatsblad): http://www.ejustice.just.fgov.be
- Social security coordination: https://socialsecurity.belgium.be
English translations: Limited official translations available; French and Dutch are official legislative languages
Note: For legal accuracy, always consult original language versions (French or Dutch) published in the Belgian Official Gazette.
Definition and Scope of Remote Work
Statutory Definitions
Belgium distinguishes between several forms of remote work with different legal frameworks:
1. Telework (Structural)
According to CBA 85, structural telework is defined as:
“An organisational form for performing work, that relies on information technology in the context of an employment contract in which work which could also be performed at the employer’s premises is carried out away from those premises on a regular basis.”
Source: CBA No. 85, Article 2
Key elements:
- Work that could be performed at employer’s premises
- Performed away from employer’s premises
- Use of information and communication technology
- Performed on a “regular” basis (not occasional)
- Within framework of employment contract
2. Occasional Telework
According to the Law of 5 March 2017, occasional telework refers to telework performed:
- Not on a regular basis
- In cases of force majeure (e.g., transport strikes, severe weather)
- For personal reasons of the employee
Source: Law of 5 March 2017 on feasible and workable work
3. Homeworking (Travail à domicile/Thuiswerk)
According to the Law of 3 July 1978 on employment contracts, homeworking is work performed at home but may not necessarily involve information technology. This category is less commonly used in practice for typical office workers.
Key Elements of Definitions
Use of Information Technology
The distinction between “telework” and traditional “homeworking” generally depends on use of ICT:
Telework typically involves:
- Computer and internet connection
- Access to employer’s systems and networks
- Digital communication tools (email, video conferencing)
- Cloud-based software and applications
Homeworking (traditional concept) may include:
- Manual work that can be performed at home
- Work not requiring continuous digital connection
- Less common in modern context
Regular vs. Occasional
Belgian law does not provide precise quantitative thresholds for “regular” telework. However, according to guidance from tax and social security authorities:
Structural/Regular telework may generally be characterized as:
- At least one day per week on average
- At least 5 days per month
- Systematic and predictable pattern
- Formalized in written agreement
Occasional telework may generally be characterized as:
- Ad hoc, sporadic basis
- In response to specific circumstances
- Not systematic or predictable
- May not require written agreement
Source: National Social Security Office guidance on telework expense allowances
Location of Work
Telework may be performed at:
- Employee’s home/residence
- Co-working spaces
- Third-party locations chosen by employee
- Multiple locations (nomadic telework)
Generally not considered telework:
- Work at employer’s satellite offices or branch locations
- Work at client premises (field work)
- Business travel to temporary locations
Types of Remote Work Arrangements
Full-time remote work (100% remote)
- Legal status: Governed by same framework as hybrid telework under CBA 85
- All work performed away from employer’s premises
- Less common but legally permissible
Hybrid/Part-time remote work
- Most common arrangement in practice
- Combination of office and remote work
- Flexibility in scheduling may be negotiated
- Governed by CBA 85 if meets “regular” threshold
Occasional remote work
- Sporadic, non-regular basis
- Governed by Law of 5 March 2017
- Simpler formalities than structural telework
- Often used for exceptional circumstances
Threshold Requirements
For CBA 85 structural telework framework to apply:
Minimum frequency: No specific legal threshold, but according to tax authorities and NSSO, typically considered structural if averaging at least one full working day per week or equivalent.
Reference period: Generally assessed on monthly or quarterly basis
Documentation: Written agreement required for structural telework under CBA 85
What Is NOT Considered Remote Work
According to Belgian legal framework and official guidance, the following do NOT generally qualify as telework:
Field work:
- Work performed primarily at client or customer locations
- Reason for exclusion: Primary workplace is not employer’s premises but client sites
Business travel:
- Temporary work travel to other locations
- Reason for exclusion: Temporary and incidental to primary work location
On-call at home:
- Waiting at home to be called to work location
- Legal status: May be considered standby time with different compensation rules
Emergency/exceptional single occurrences:
- One-off working from home due to exceptional circumstances
- Legal status: May fall under general employment contract flexibility rather than formal telework framework
Sector-Specific Applications
Public sector:
- Federal government employees: Subject to Royal Decree of 2 December 2021 establishing right to disconnect
- Regional and local government: May have specific frameworks established by respective authorities
- Generally similar principles apply but with sector-specific regulations
Private sector:
- CBA 85 and Law of 5 March 2017 apply
- Sectoral collective bargaining agreements may provide additional provisions
- Company-level agreements implement frameworks
Specific industries with variations:
- Healthcare: Limited telework applicability for direct patient care; administrative functions may telework
- Education: Teaching generally requires physical presence; administrative work may be remote
- Retail: Customer-facing roles typically not suitable; back-office functions may telework
- Manufacturing: Production work requires physical presence; support functions may telework
Geographic Scope
Within Belgium:
- Standard Belgian telework rules apply
- May work from any location within Belgium unless restricted by agreement
Cross-border within EU:
- Framework Agreement on Cross-border Telework applicable since July 1, 2023
- Social security coordination rules apply (Regulation 883/2004)
- Tax implications depend on bilateral treaties
- See Section 15 for details
Outside EU:
- Belgian social security generally ceases to apply after short periods
- Complex tax and immigration implications
- Requires careful analysis and generally specific authorization
Illustrative Scenarios
Scenario 1: Marketing manager works from home 3 days per week, office 2 days per week under formalized agreement
General observation: This arrangement may share characteristics typically associated with structural telework under CBA 85 if it meets the regularity requirement and uses information technology.
Note: This is for illustrative purposes only and is not a legal determination. Actual classification depends on complete facts and circumstances.
Scenario 2: Employee occasionally works from home during transport strike, approximately 2-3 times per year
General observation: This arrangement may share characteristics of occasional telework under the Law of 5 March 2017, as it is sporadic and in response to force majeure circumstances.
Note: Actual legal characterization requires analysis by qualified professionals and depends on all relevant facts.
Scenario 3: Sales representative works primarily at client sites, with occasional email and report preparation from home
General observation: This arrangement may be characterized primarily as field work rather than telework, as the primary work location is client premises.
Note: Actual classification depends on complete facts and circumstances. This is for general understanding only.
Note: These scenarios illustrate general application of statutory definitions only. They are not legal determinations. Actual legal characterization depends on complete facts and circumstances and should be evaluated by legal counsel and/or the Belgian labor authority.
Exclusions and Exemptions
Employee categories: No specific employee categories are exempt from telework frameworks. Whether telework is appropriate generally depends on the nature of work functions rather than employee status.
Employer size exemptions:
- CBA 85 applies to all employers covered by the Act of 5 December 1968 on collective bargaining agreements
- Right to disconnect provisions apply to companies with 20 or more employees
- Smaller employers not legally required to implement right to disconnect but may do so voluntarily
Industry exemptions: No specific industry sectors are exempt, though practical applicability varies based on nature of work activities.
Right to Request Remote Work
No Statutory Right to Request
Belgium does not currently establish a legal right for employees to request remote work arrangements. Remote work implementation is generally based on mutual agreement between employer and employee, employer discretion, or provisions in collective bargaining agreements.
Legal Framework
Contractual basis: Remote work arrangements are typically established through:
- Individual employment contracts or amendments
- Company policies (which may be binding depending on formalization)
- Collective bargaining agreements at sector or company level
- Mutual agreement and negotiation
Employer discretion: Employers generally have discretion to:
- Decide whether to offer remote work opportunities
- Establish criteria for remote work eligibility
- Determine terms and conditions of remote work
- Refuse requests without legal obligation to provide reasons (subject to anti-discrimination principles)
Employee discretion: Employees generally cannot be forced to telework (voluntary principle) except:
- During exceptional circumstances (e.g., government-mandated telework during COVID-19 pandemic)
- Where telework is essential part of original job description
- As reasonable accommodation in some circumstances
Collective Bargaining
In sectors with collective agreements, remote work rights may be negotiated:
Common provisions in CBAs may include:
- Criteria for telework eligibility
- Request procedures
- Minimum or maximum telework frequencies
- Rights to transition to or from telework arrangements
- Trial periods for telework
Coverage: Collective bargaining coverage in Belgium is relatively high, with many sectors having framework agreements that may address telework.
Employer Policies
Many Belgian employers voluntarily establish policies providing:
- Application procedures for telework
- Eligibility criteria based on job functions
- Approval processes and decision-making framework
- Rights and obligations for teleworkers
Legal status of policies:
- If incorporated into work regulations following proper procedure (consultation with works council, display requirements), policies may be binding
- If established as company practice or custom, may create contractual expectations
- Unilateral employer policies may be modified following appropriate procedures
Indirect Protections
While no specific right to request exists, employees may have indirect protections:
Anti-discrimination law: Law of 10 May 2007 Employers generally may not refuse remote work requests based on:
- Protected characteristics (gender, age, disability, etc.)
- Pregnancy or family status (in some circumstances)
- Union membership or activities
Reasonable accommodation: For employees with disabilities Under Belgian anti-discrimination law, employers may be required to provide reasonable accommodations, which could include remote work arrangements if:
- Employee has recognized disability
- Remote work constitutes reasonable accommodation
- Accommodation does not create disproportionate burden for employer
- Would enable employee to perform essential functions
Parental/Carer considerations: While no specific right to remote work for parents/carers, employers should consider:
- Work-life balance considerations
- Non-discriminatory treatment
- Reconciliation of work and family life
Proposed Legislation
As of early 2026, no specific legislation establishing a right to request remote work is pending. However:
EU influence:
- Proposed EU Telework Directive under consultation may establish framework rights
- If adopted, would require national implementation
- Belgium’s approach has generally been to allow flexibility through social dialogue rather than prescriptive legislation
Practical Considerations
In absence of legal right to request, employees seeking remote work should:
1. Review existing documentation:
- Employment contract for any telework provisions
- Company policies or employee handbook
- Applicable collective bargaining agreements
2. Consult with relevant bodies:
- Works council or union representatives if available
- HR department or management
- Colleagues in similar roles
3. Present business case:
- Demonstrate how remote work benefits productivity
- Address potential concerns (availability, collaboration, monitoring)
- Propose trial period to demonstrate viability
- Reference successful remote work in organization
4. Propose specific terms:
- Frequency and schedule
- Communication protocols
- Performance metrics
- Technology requirements
5. Be prepared for negotiation:
- Alternative arrangements (fewer days, specific days)
- Hybrid models
- Trial periods with review
International Comparison
Compared to other European countries:
- Several EU member states (e.g., Netherlands, Ireland) have established statutory rights to request flexible or remote work
- Belgium’s approach relies more heavily on voluntary agreement and collective bargaining
- Trend in Europe is toward establishing legal frameworks for requesting remote work
- Belgium may adopt similar provisions if EU legislation requires harmonization
Statistical Context
According to available data, Belgian employees’ preferences for remote work:
- Surveys suggest approximately 60% of Belgian employees whose work permits remote work prefer hybrid arrangements
- Most common preference: 2-3 days per week remote work
- Employer adoption varies significantly by sector and company size
Source: Various Belgian HR surveys and studies
Employer Obligations and Responsibilities
Written Agreement Requirement
Legal mandate: According to CBA 85, structural telework arrangements may be required to be formalized in writing before the telework commences.
Form: Written agreement or written addendum to existing employment contract
Timing: Agreement typically must be executed before telework starts or at the latest when telework actually commences
Language: Must comply with Belgian language legislation (French in Wallonia, Dutch in Flanders, either in Brussels-Capital Region)
Source: CBA No. 85, Articles 3-4
Mandatory Content of Agreement
According to CBA 85, structural telework agreements generally should specify:
☐ Work location(s):
- Address where telework will be performed
- Whether multiple locations permitted
- Any geographic restrictions
☐ Schedule and frequency:
- Days and/or hours of telework
- Days and/or hours at employer’s premises (if hybrid)
- Flexibility in scheduling
- Notice requirements for changes
☐ Duration and reversibility:
- Fixed term or indefinite duration
- Trial period provisions
- Conditions for terminating telework arrangement
- Return to office procedures
- Notice periods for either party
☐ Equipment and tools:
- List of equipment provided by employer
- Equipment owned by employee (if applicable)
- Maintenance and replacement procedures
- Return conditions upon end of arrangement
☐ Expense reimbursement:
- Categories of expenses covered
- Calculation method (lump sum or actual costs)
- Payment frequency
- Documentation requirements
☐ Working hours and availability:
- Normal working hours
- Core hours if applicable
- Availability expectations
- Contact protocols
☐ Performance management:
- How work performance will be assessed
- Monitoring methods (if any)
- Reporting requirements
- Evaluation criteria
☐ Health and safety:
- Employer’s obligations
- Employee’s obligations
- Risk assessment procedures
- Inspection rights and procedures
☐ Data protection and security:
- Confidentiality obligations
- Data handling protocols
- IT security requirements
- Employer’s monitoring rights (within legal limits)
☐ Training and support:
- Initial training provided
- Ongoing technical support
- IT helpdesk access
- Other support resources
☐ Collective rights:
- Access to union representatives
- Participation in company activities
- Information access
☐ Other provisions:
- Insurance arrangements
- Accident reporting procedures
- Any sector or company-specific requirements
Source: CBA No. 85, Articles 3-4
Occasional telework: The Law of 5 March 2017 does not require written agreement for occasional telework, though agreements must be reached on equipment, technical support, reachability, and cost reimbursement. Best practice generally involves documenting these arrangements.
Registration and Notification
Belgium does not generally require registration of individual telework arrangements with labor authorities. However:
Record-keeping: Employers should maintain:
- Copies of telework agreements
- Documentation of expense reimbursements
- Health and safety risk assessments
- Training records
Works council notification: If works council exists, consultation may be required when establishing telework policies or making significant changes.
Equipment Provision Obligations
According to CBA 85, for structural telework:
Mandatory provision (Article 7): “The employer is required to provide the teleworker with the equipment necessary for teleworking, and to install and maintain it.”
Categories of equipment generally include:
- IT Equipment:
- Computer or laptop suitable for work functions
- Monitor(s) if required for work
- Keyboard and mouse
- Headset for communication if needed
- Webcam if not integrated
- Connectivity:
- Internet connection or reimbursement for connection costs
- Mobile phone if required for work functions
- VPN or secure access tools
- Software and Licenses:
- All software necessary for work performance
- Security software
- Communication platforms
- Office Equipment (if required):
- Printer (if job requires printing)
- Scanner
- Office supplies
Quality standards: Equipment provided should be:
- Suitable for professional use
- Compliant with health and safety standards (particularly for visual display screens)
- Equivalent to what would be provided in office setting
- Properly maintained and replaced when necessary
Furniture: CBA 85 does not specifically require employers to provide furniture (desk, chair). However, employers may provide furniture or allowances as:
- Best practice for ergonomic compliance
- Part of negotiated arrangements
- Sectoral or company policy
Alternative Arrangements
Employee’s own equipment: According to CBA 85 Article 8: “If the teleworker uses his own equipment, the employer must reimburse the teleworker for the costs” including installation, use, maintenance, and depreciation.
Allowance options:
- Lump sum payment for use of personal equipment
- Actual cost reimbursement with documentation
- Hybrid approach (some equipment provided, allowance for other items)
Ownership: Equipment provided by employer generally:
- Remains employer’s property
- Must be returned upon end of telework or employment
- Should be used primarily for professional purposes
Expense Reimbursement Obligations
For structural telework: CBA 85 requires employers to bear exclusively the costs of connections and communications related to telework.
For occasional telework: Parties must agree on reimbursement arrangements.
Tax-Favorable Expense Allowances
According to guidance from the National Social Security Office and tax authorities (as of 2025-2026):
Office compensation (for structural teleworkers averaging at least 1 day/week from home):
- Maximum lump sum: Amount periodically adjusted for inflation (check current NSSO guidance)
- Covers electricity, heating, and general home office costs
- Tax-free and exempt from social security contributions if within limits
Additional lump sums (may be provided in addition to office compensation):
- Professional use of private computer/laptop: Up to approximately €20/month
- Professional use of private internet connection: Up to approximately €20/month
- Professional use of private second screen: Up to approximately €10/month
Important notes:
- These amounts are subject to periodic adjustment
- Must be documented appropriately
- Only applicable if averaging at least one full working day per week from home
- Employer should verify current amounts with NSSO and tax authorities
Source: National Social Security Office circulars; Federal Public Service Finance guidance
Alternative 10% system: Previously permitted system allowing reimbursement of 10% of gross salary for telework expenses has been phased out for new arrangements (except for existing arrangements in place before certain dates).
Reimbursement Process
Documentation:
- For lump sum allowances: Generally no detailed expense documentation required if within permitted limits
- For actual expense reimbursement: Receipts and invoices may be required
- Employer should maintain records for tax and social security purposes
Payment frequency: Typically monthly with regular salary
Record retention: Employers should maintain records for required periods under tax and social security law (typically several years)
Training Requirements
According to CBA 85 Article 11, employers must ensure that teleworkers:
- Receive same training opportunities as comparable employees working at employer’s premises
- Receive specific training adapted to equipment used for telework
- Are informed of applicable health and safety requirements
Types of training may include:
- Technical training on remote work tools and software
- IT security and data protection training
- Ergonomic and health and safety training
- Effective remote communication and collaboration
Timing: Training should be provided before telework commences and updated as needed.
Health and Safety Obligations
According to the Act of 4 August 1996 on well-being of workers and CBA 85:
Employer’s duty of care: The employer remains responsible for the safety and health of teleworkers, including at remote work locations.
Information obligation (CBA 85 Article 15): “The employer is obliged to inform the teleworker of the company’s occupational health and safety policy, in particular the requirements for visual display screens.”
Risk assessment:
- Employers must conduct risk analysis for telework situations
- Must identify specific risks associated with telework
- Must implement preventive measures
- Documentation should be maintained
Inspection rights: According to CBA 85 Article 16, competent internal prevention services may inspect teleworking place to verify proper application of health and safety regulations, subject to:
- Agreement of teleworker
- Prior notification
- If telework is in inhabited space (e.g., home)
Teleworker may also request inspection visit from prevention services.
Ergonomic considerations: Employers should provide guidance on:
- Proper workstation setup
- Screen positioning
- Seating posture
- Lighting
- Break recommendations
Data Protection and Security Measures
Under Belgian GDPR implementation and CBA 85:
Employer obligations (CBA 85 Article 12):
- Inform teleworker of applicable company rules on data protection
- Establish clear protocols for data handling
- Provide secure access tools (VPN, encryption, etc.)
- Implement appropriate security measures
Teleworker obligations (CBA 85 Article 13):
- Comply with company rules on data protection
- Safeguard protection of professional data
- Take care of equipment entrusted to them
Monitoring limitations:
- Employee monitoring must comply with Belgian data protection law
- Must be proportionate and necessary
- Must be transparent (employees informed)
- Privacy rights must be respected
- Cannot use webcam monitoring without strict justification and consent
- Cannot enter employee’s home without consent
Equal Treatment Obligations
According to CBA 85 Article 5:
“Regarding employment conditions, the teleworker has the same rights and obligations as comparable employees who work at the employer’s premises.”
This includes:
- Same remuneration for same work
- Equal access to training and career development
- Equal consideration for promotion opportunities
- Same collective rights
- Same fringe benefits
- Equal treatment regarding performance evaluation
Prohibited discrimination: Employers may not treat teleworkers less favorably solely because they telework.
Works Council Consultation
If works council exists, consultation may be required for:
- Introduction of structural telework policies (CBA 85 Article 17)
- Health and safety measures for telework
- Use of monitoring or surveillance tools
- Right to disconnect implementation
- Major changes to telework arrangements
Health and Safety Committee: Regular consultation required on:
- Well-being at work policy for teleworkers
- Risk assessment outcomes
- Preventive measures
- Use of digital communication tools and right to disconnect
Source: Law of 26 March 2018 on reinforcement of economic growth and social cohesion; Well-being at Work Act
Preventing Isolation
According to CBA 85 Article 18:
“The employer must ensure that measures are taken to prevent the teleworker from ending up isolated from other employees of the company.”
Recommended measures:
- Furnish opportunity to meet regularly with colleagues
- Ensure access to company information
- May recall teleworker to company periodically
- Maintain communication channels
- Include in team activities and meetings
Support Services
IT support:
- Helpdesk access during working hours
- Technical assistance for equipment and connectivity issues
- Clear escalation procedures
HR support:
- Point of contact for telework-related questions
- Guidance on policies and procedures
- Conflict resolution
Penalties for Non-Compliance
Criminal sanctions: According to Article 56 of the Law of 5 December 1968 on collective bargaining agreements, employers who violate generally binding CBAs (including CBA 85 if made binding in their sector) may face:
- Administrative fines (typically €60 to €600 per employee)
- Higher fines for repeat violations
Civil consequences:
- Employee may have right to work from employer’s premises if telework agreement not properly formalized
- Potential civil liability for accidents or health issues if safety obligations not met
- Risk of expense reimbursements being treated as taxable income if not properly documented
Social security risk: If telework expenses are challenged by social inspection and no proper agreement exists, payments may be reclassified as remuneration, resulting in:
- Additional social security contributions
- Penalties
- Interest
Compliance Resources
Official guidance for employers:
- Federal Public Service Employment: https://employment.belgium.be/en/themes/well-being-workers/telework
- National Social Security Office: www.nsso.be
- Belgian knowledge center on occupational well-being (BeSWIC): www.beswic.be
Equipment Provision and Expense Reimbursement
Legal Framework
Statutory basis: CBA No. 85, Articles 7-10; Article 20 of Law of 3 July 1978 on employment contracts
General principle: According to Article 20 of the Law on employment contracts, “the employer has the general obligation, unless otherwise agreed, to provide the worker with the necessary aids, appliances and materials to carry out the work.”
For telework specifically, CBA 85 requires employers to provide necessary equipment and bear communication costs.
Equipment Provision Requirements
For structural telework (CBA 85 Article 7):
According to CBA 85, employers are generally required to provide:
Category 1: IT Equipment ☑ Computer/laptop meeting job requirements ☑ Monitor(s) appropriate for work functions ☑ Keyboard and mouse ☑ Headset/webcam for video conferencing ☑ Other IT equipment necessary for work performance
Category 2: Connectivity ☑ Internet connection or reimbursement for connection costs ☑ Mobile phone if work requires mobility or specific communication needs ☑ VPN and security tools
Category 3: Software and Subscriptions ☑ All software licenses required for work ☑ Security software ☑ Communication platforms (email, chat, video conferencing) ☑ Industry-specific applications
Category 4: Office Supplies ☑ Basic office supplies (paper, pens, etc.) if needed ☑ Printer cartridges if printer provided ☑ Other consumables
Furniture: CBA 85 does not explicitly require furniture provision. Practice varies:
- Some employers provide ergonomic chair and/or desk
- Some provide allowances for furniture purchase
- Some leave furniture to employee’s discretion
“Necessary” equipment determination: Equipment is generally considered necessary if required to:
- Perform normal work functions
- Meet professional standards
- Comply with health and safety requirements
- Maintain equivalent conditions to office work
Equipment Quality Standards
Equipment provided generally must be:
- Fit for professional use and purpose
- Compliant with health and safety standards
- Compliant with visual display screen regulations
- Properly maintained and functional
- Replaced when defective or obsolete
Ownership and Responsibility
Ownership: Equipment provided by employer generally remains employer’s property.
Employee obligations (CBA 85 Article 13):
- Proper use and care of equipment
- Security of equipment
- Immediate reporting of damage or malfunction
- Return upon termination of telework arrangement or employment
- Use primarily for professional purposes
Employer obligations:
- Maintenance and repairs at no cost to employee
- Replacement of defective equipment within reasonable timeframe
- Technical support and troubleshooting
- Insurance of equipment
Alternative Arrangements
Employee’s own equipment (CBA 85 Article 8):
“If the teleworker uses his own equipment, the employer must reimburse the teleworker for these costs.”
Reimbursement should cover:
- Installation costs
- Use and operation costs
- Maintenance costs
- Depreciation/amortization
- Additional communication costs
BYOD considerations:
- Security implications must be addressed
- Clear policies on employer access to personal devices
- Privacy protections for personal data on device
- Clear allocation of costs
Equipment allowance: Employers may provide monetary allowance instead of direct provision:
- Lump sum for equipment purchase
- Monthly allowance for equipment use
- One-time payment for initial setup
Expense Reimbursement Framework
For structural telework: CBA 85 Article 10 requires employer to bear exclusively costs of connections and communications related to telework.
For occasional telework: Parties must agree on reimbursement arrangements (Law of 5 March 2017).
Tax-Favorable Allowances (2025-2026)
According to National Social Security Office and tax authority guidance:
1. Office Compensation (for structural teleworkers)
Eligibility: Teleworkers who work on average at least one full working day per week (or 5 days per month) from home.
Amount: Maximum lump sum periodically adjusted (as of June 2022, was €140.15/month; check current NSSO guidance for updated amount)
Covers: Electricity, heating, water, general home office costs
Tax treatment: Tax-free and exempt from social security contributions if within permitted limit
Documentation: No detailed expense documentation required; employer should maintain records of telework arrangements
2. Additional Equipment Allowances
May be provided in addition to office compensation:
Private computer/laptop: Up to approximately €20/month
- For professional use of employee’s personal computer
- Tax-free if within limit
Private internet connection: Up to approximately €20/month
- For professional use of employee’s internet
- Tax-free if within limit
Private second screen: Up to approximately €10/month
- For professional use of employee’s personal monitor
- Tax-free if within limit
Total possible lump sum (indicative, verify current amounts):
- Office compensation: ~€140/month
- Computer: €20/month
- Internet: €20/month
- Second screen: €10/month
- Total: ~€190/month tax-free
Important: These amounts are subject to periodic adjustment for inflation. Always verify current amounts with NSSO.
Source: National Social Security Office circulars
Phased-Out 10% System
Historical note: Until mid-2022, an alternative system permitted reimbursement of 10% of gross remuneration for telework days.
Current status:
- New arrangements cannot use 10% system
- Existing arrangements in place before phase-out may continue until contract modification
- Employers should transition to lump sum system
Expenses NOT Covered
Based on tax authority interpretations: ✗ Rent or mortgage (personal housing cost) ✗ Basic utilities unrelated to work ✗ Home insurance (unless specific work-related endorsement required) ✗ Furniture (unless employer chooses to provide) ✗ Personal use of equipment or internet
Reimbursement Process
For lump sum allowances:
- Generally paid monthly with salary
- No detailed expense receipts required
- Employer maintains records of telework arrangements justifying allowances
- Should be clearly identified on pay slip
For actual expense reimbursement:
- Employee submits receipts/invoices
- Expense report with justification
- Employer approval according to policy
- Payment typically with next payroll or separate reimbursement
Record Retention
Employers should maintain for required periods (typically 7 years for tax purposes):
- Telework agreements
- Documentation of expense allowances or reimbursements
- Calculation methods used
- Supporting documentation
Dispute Resolution
If employee and employer disagree about equipment or reimbursement:
Internal process:
- Discussion with immediate supervisor or HR
- Company grievance procedure if available
- Works council involvement if applicable
External mechanisms:
- Mediation services
- Labor court jurisdiction for contractual disputes
- Social inspection for compliance with CBA requirements
Contact: Federal Public Service Employment, Labour and Social Dialogue
International Comparisons
Compared to other EU countries, Belgium’s approach:
- Tax-favorable lump sum allowances are relatively generous
- Clear framework through CBA 85 and NSSO guidance
- Flexibility in implementation methods
Best Practice Recommendations
While not legally required, employers may consider:
- Providing comprehensive equipment packages to avoid disputes
- Clear written policies on what is provided vs. reimbursed
- Regular review of allowances to ensure adequacy
- Flexibility for employees with specific needs
- Communication of available allowances to all eligible teleworkers
Cost Calculation Example
Full-time hybrid teleworker (3 days/week from home):
Equipment costs (one-time):
- Laptop: Provided by employer
- Monitor: Provided by employer or €200-300 allowance
- Keyboard/mouse: Provided or ~€50
- Headset: Provided or ~€50
- Chair: Optional, ~€200-500 if provided
Monthly expenses:
- Office compensation: ~€140/month
- Private internet (if applicable): €20/month
- Total: ~€160/month
Annual cost to employer: ~€1,920 + one-time equipment
Note: This example is illustrative only. Actual costs vary based on job requirements, individual circumstances, and company policies.
Working Hours and Overtime Regulations
Standard Working Time Framework
Source: Law of 16 March 1971 on working time; Royal Decree of 16 March 1971
Standard limits (general):
- Maximum regular hours: 38 hours per week (though many sectors work 40 hours with compensation)
- Maximum daily hours: 8 hours
- Maximum including overtime: Typically 11 hours per day, 50 hours per week
- Reference period: Calculation over reference period (typically quarterly)
Application to Remote Workers
Critical distinction: According to Belgian law and CBA 85, the application of working time regulations to teleworkers depends on the type of work arrangement:
Teleworkers generally are NOT subject to working time legislation in the same way as office workers.
Source: Article 119 of Law of 3 July 1978 on employment contracts; legal interpretation
Implications:
- Teleworkers may not be covered by daily/weekly working time limits
- May not be entitled to overtime pay in same manner
- May not be covered by restrictions on Sunday/holiday work
- May not be entitled to compensatory rest for excess hours
- Can organize working time according to own preferences (within reason)
However: Teleworkers remain subject to:
- Contractual working hours (total hours owed)
- Equal treatment principles
- Health and safety obligations
- Right to disconnect provisions
- Rest period recommendations
Rest Periods
While formal working time rules may not apply strictly, teleworkers should generally observe:
Daily rest: Recommendation of at least 11 consecutive hours per 24-hour period
Weekly rest: Recommendation of at least 24 consecutive hours per 7-day period
Breaks: Recommendation for breaks during working day, particularly for visual display screen work
Source: General health and safety principles; EU Working Time Directive principles
Working Hours and Availability
Contractual hours: Telework agreement should specify:
- Total weekly/monthly hours to be worked
- Core hours (if any) when availability required
- Flexible time bands (if applicable)
- Expected response times
Scheduling flexibility: One advantage of telework is flexibility to:
- Work during hours most productive for individual
- Accommodate personal obligations
- Vary daily schedule (e.g., earlier start, longer midday break)
- Work in time blocks suited to tasks
Limitation: Flexibility subject to:
- Business needs for meetings and collaboration
- Client or team coordination requirements
- Core hours specified in agreement
- Right to disconnect provisions
Overtime Provisions
Overtime concept: For teleworkers, traditional “overtime” concept may not apply in same way as office workers.
If work schedule agreed: If telework agreement establishes specific schedule and employer explicitly requests additional hours:
- May be entitled to compensation
- Form of compensation (pay or time off) depends on agreement
- Rate depends on contractual provisions
If no schedule or flexible arrangement: Extra hours worked at employee’s discretion generally:
- Not compensable as “overtime”
- Part of autonomous work organization
- Subject to overall contractual hours obligation
Protection: Employers should not systematically require excessive hours that create health and safety risks.
Time Tracking
Belgium implemented time tracking requirements following CJEU case C-55/18 (CCOO decision).
Requirements: Employers must implement objective, reliable, and accessible time recording system to:
- Track daily working time
- Verify compliance with working time limits (for employees covered by working time law)
- Document hours worked
For teleworkers: Implementation may be adapted:
- Self-reporting systems
- Digital time tracking tools
- Honor system with periodic reporting
- Login/logout times from systems
Purpose: Primarily for health and safety monitoring and ensuring reasonable working time, even if strict working time limits don’t apply.
Records retention: Time records should be kept for period specified by law (typically several years).
Flexible Hours and Autonomy
Flextime: Teleworkers often have flexibility to:
- Choose start and end times (within bounds)
- Organize daily schedule
- Take breaks as needed
- Accommodate personal appointments
Autonomy principle: Telework generally implies higher degree of autonomy in organizing work, provided:
- Required total hours are worked
- Availability during core hours if specified
- Deadlines and objectives are met
- Team coordination needs are met
Sunday and Holiday Work
General population: Belgium has restrictions on Sunday work in many sectors.
Teleworkers: Generally less restricted due to:
- Autonomous organization of working time
- Exemption from strict working time rules
- Ability to organize around personal schedules
Note: If work inherently requires Sunday or holiday work:
- Should be addressed in agreement
- Compensation provisions should be clear
- Should not become systematic without agreement
On-Call Time
If teleworker required to be on-call from home:
- Classification depends on constraints: standby vs. working time
- Level of constraint determines compensation
- Strict on-call with immediate availability may be compensable
- Light on-call allowing freedom may be different category
Work-Life Balance Safeguards
Despite flexibility, employers should:
- Monitor working patterns for excessive hours
- Address systematic overwork
- Ensure right to disconnect is respected
- Prevent burnout and health issues
- Conduct regular check-ins on workload
Performance Monitoring
Permitted methods:
- Regular check-ins and meetings
- Progress reports and status updates
- Deliverable-based assessment
- Login times to systems (with notice)
- Project management tool tracking
- Results-based evaluation
Not permitted or restricted:
- Webcam surveillance without consent and justification
- Continuous screen monitoring without transparency
- Keystroke logging without clear notification
- Entering employee’s home without consent
- Invasive monitoring of personal communications
Comparison to On-Site Workers
Key differences:
- Greater autonomy in time organization
- Generally exempt from strict working time limits
- Focus on results rather than presence
- Flexibility in breaks and schedule
Similarities:
- Same contractual hours obligation
- Equal treatment in performance evaluation
- Same health and safety protections
- Subject to right to disconnect
Works Council Role
Works councils have consultation rights regarding:
- Time tracking systems implementation
- Flexible hours schemes for teleworkers
- Performance monitoring methods
- Policies on working time expectations
Enforcement
Labor inspectorate: “Supervision of Social Laws” can:
- Inspect time tracking records
- Verify compliance with employment contracts
- Address excessive hours creating health risks
- Enforce equal treatment principles
Health and safety inspectorate: Can address:
- Systematic excessive hours
- Insufficient rest periods
- Health risks from overwork
Right to Disconnect
Legal Framework
Belgium established a right to disconnect under the Law of 3 October 2022 on various employment provisions (Chapter 8), which amended the Law of 26 March 2018 on reinforcement of economic growth and social cohesion.
Statutory citation: Law of 3 October 2022, amending Article 16 of Law of 26 March 2018
Effective date: Law entered into force October 2022, with implementation deadline of 1 April 2023
Source: Belgian Official Gazette; Federal Public Service Employment
Definition and Scope
The right to disconnect is defined in Belgian law as the employee’s right to:
- Not be connected to professional digital tools outside working hours
- Not respond to work-related digital communications outside working hours
- Not be penalized for exercising this right
Covered communications: ✓ Emails ✓ Phone calls (mobile, landline) ✓ Text messages (SMS, WhatsApp, Teams chat, etc.) ✓ Video call requests ✓ Access to work systems ✓ Any work-related digital communication
Applicability
Covered employers: Companies with 20 or more employees
Covered employees: All categories of employees in covered companies
Sectors: Private sector; public sector has separate provisions (Royal Decree of 2 December 2021 for federal employees)
Source: Law of 3 October 2022
Protected Time
Employees generally have the right to disconnect during:
☑ Outside contractual working hours
- Time before/after normal working day
- Lunch breaks and rest periods
☑ Daily rest periods
- At least 11 consecutive hours between work periods (general principle)
☑ Weekly rest periods
- Weekends and statutory rest days
☑ Annual leave/vacation
- Full protection during paid leave
- Exceptions only for genuine emergencies
☑ Sick leave
- Contact should be limited to administrative necessities only
☑ Parental and other statutory leave
- Full protection during all statutory leave periods
Employer Obligations
According to the Law of 3 October 2022, employers generally must implement right to disconnect through:
1. Formal Policy Establishment
Policies must be established via:
- Collective bargaining agreement at company level (preferred method), OR
- Work regulations if no CBA possible or in addition to CBA
Exception: No company-level implementation required if:
- Sectoral CBA already implements right to disconnect meeting legal requirements, OR
- National CBA implements right to disconnect meeting legal requirements
Required minimum policy elements:
a) Practical modalities for application
- Specification of hours when employees not expected to be contactable
- Procedures for urgent situations requiring contact
- Guidelines on scheduling communications
- Use of delay-send features
- Alternative contact methods for emergencies
b) Guidelines on use of digital tools
- Policies on after-hours email and messaging
- Server shutdown outside hours (if applicable)
- Automatic out-of-office responses
- Email signature noting non-urgency of immediate response
- Technical measures to support disconnection
c) Training and awareness measures
- Education for all employees on wise use of digital tools
- Training for managers on respecting disconnect rights
- Awareness of risks of over-connection
- Promotion of work-life balance culture
Source: Law of 3 October 2022, Article 16 of amended Law of 26 March 2018
2. Consultation Process
Before implementing policy, employers should consult:
- Works council (if exists)
- Health and Safety Committee (for well-being aspects)
- Trade union delegation (if exists)
- Employees directly if no representative bodies
3. Communication and Distribution
Policy must be:
- Clearly communicated to all employees
- Accessible (posted, included in handbook, available on intranet)
- Provided to new hires during onboarding
- Reviewed and updated as needed
Exceptions and Emergencies
The right to disconnect is not absolute. Contact outside hours may be permitted for:
Genuine emergencies:
- Imminent threat to business operations, safety, or property
- Critical system failures affecting business
- Urgent client situations with significant consequences
- Force majeure situations
Characteristics of genuine emergency:
- Unforeseen and exceptional nature
- Cannot wait until next working period
- Significant potential harm if not addressed immediately
- Should be documented
- Should not become routine
On-call arrangements:
- Specific on-call duties should be agreed separately
- Should be compensated appropriately
- Should not circumvent disconnect rights for all hours
- Must be limited and reasonable
Senior executives: Law does not explicitly exempt executives, though practical application may differ based on:
- Nature of management responsibilities
- Explicit provisions in employment contracts
- Sectoral or company agreements
Employee Rights and Protections
Core right: Employee may:
- Choose not to respond to communications outside hours
- Turn off work devices and notifications
- Decline participation in after-hours meetings (except genuine emergencies)
- Organize personal time without work intrusion
Protection from retaliation: Employees exercising right to disconnect are protected from:
- Termination or dismissal
- Demotion or reduced responsibilities
- Denial of promotion or training opportunities
- Negative performance evaluations based on unavailability
- Any adverse employment action
Remedies and Enforcement
If right to disconnect is violated:
1. Internal procedures:
- Raise concern with supervisor or HR
- Company grievance or complaint procedure
- Works council involvement if applicable
2. Consultation with Committee for Prevention and Protection at Work:
- CPPW should be consulted regularly on disconnection issues
- Can make recommendations to employer
3. Labor inspectorate:
- Contact: Federal Public Service Employment, Labour and Social Dialogue
- Supervision of Well-being at Work inspectorate
- Can investigate complaints
- Can issue recommendations or orders
4. Legal action:
- Labor court jurisdiction
- Potential claims for damages if violations cause harm
- Reinstatement if termination related to exercising right
Employer Penalties
No specific fines: Law of 3 October 2022 does not establish specific administrative fines for violating right to disconnect provisions.
However, consequences may include:
- Orders to implement required policies
- General well-being at work violations (if failure to implement creates health risks)
- Civil liability if employee suffers harm
- Reputational damage
Indirect enforcement: Through well-being at work framework:
- Systematic violations may constitute psychosocial risks
- Subject to prevention obligations under well-being legislation
- Labor inspectorate can intervene on well-being grounds
Source: General well-being at work enforcement provisions
Implementation Timeline
For companies required to implement:
By 1 April 2023:
- Policy should have been adopted
- Through CBA or work regulations
- Communicated to employees
- Training initiated
If not yet implemented:
- Implement as soon as possible
- Consult with works council/employee representatives
- Document policy clearly
Statistical Implementation
According to HR surveys:
- As of end 2022, approximately 50% of Belgian companies had implemented right to disconnect
- Implementation rate increased following April 2023 deadline
- Majority implemented through work regulations rather than company CBAs
Source: Claeys & Engels HR Beacon surveys
Public Sector
Federal government employees: Separate right to disconnect established by Royal Decree of 2 December 2021, effective 1 February 2022.
Provisions:
- Cannot be contacted outside normal working hours except for “exceptional and unforeseen circumstances requiring action that cannot wait until next working period”
- Protected from adverse effects for not responding outside hours
- Similar principles to private sector but established earlier
Regional and local government: May have specific provisions established by respective authorities.
Health and Safety Requirements
Legal Framework
Primary legislation: Act of 4 August 1996 on well-being of workers in the performance of their work
Implementation: Code on well-being at work
Applicability: According to the Well-being at Work Act, every employer who employs workers in Belgium must comply with health and safety obligations, including for teleworkers.
EU foundation: Transposes Council Framework Directive 89/391/EEC on health and safety at work
Source: Federal Public Service Employment, Labour and Social Dialogue
Scope of Employer Responsibility
Core principle (Article 5, Well-being at Work Act): “The employer is obliged to take the necessary measures to promote the well-being of workers in the performance of their work.”
This duty of care extends to teleworkers at their remote work locations.
Home as workplace: According to the Act, workplace is defined broadly as “any place where work is done,” which includes employee’s home or other telework location when work is performed there.
Source: Article 3, §1, 15° Well-being at Work Act
Employer Obligations
1. Information Obligation
According to CBA 85 Article 15: “The employer is obliged to inform the teleworker of the company’s occupational health and safety policy, in particular the requirements for visual display screens.”
Information should cover:
- Company health and safety policies
- Specific risks associated with telework
- Preventive measures
- Proper use of equipment (especially screens)
- Ergonomic recommendations
- Emergency procedures
- Who to contact for health and safety concerns
2. Risk Analysis
Employers must conduct risk analysis for telework:
- Identify specific risks associated with telework activities
- Consider environmental factors (lighting, space, noise, ergonomics)
- Assess psychosocial risks (isolation, overwork, stress)
- Evaluate use of visual display screens
- Document findings
- Propose preventive measures
Reference period: Risk analysis should be:
- Conducted before telework arrangement starts
- Updated when conditions change significantly
- Reviewed periodically as part of general risk assessment
3. Preventive Measures
Based on risk analysis, employers should:
- Provide guidance on workstation setup
- Offer ergonomic equipment or recommendations
- Establish communication protocols to prevent isolation
- Implement workload management
- Provide training on safe work practices
- Ensure adequate technical support
Inspection Rights and Limitations
According to CBA 85 Article 16:
Employer inspection rights: “Competent internal prevention services may inspect the teleworking place in order to verify the proper application of health and safety regulations.”
Conditions:
- Subject to teleworker’s agreement
- Prior notification required
- Only if telework performed in inhabited space (e.g., home)
Employee may also request inspection visit from prevention services.
Practical approach: Rather than physical home inspections, many employers use:
- Virtual assessments via video call
- Self-assessment questionnaires completed by employee
- Photos of workstation
- Checklists for ergonomic setup
- Guidance documents and videos
Boundaries: Employer generally:
- Cannot enter employee’s home without consent
- Cannot conduct surprise inspections
- Should respect privacy of living space
- Should focus on work area only
Teleworker Obligations
According to CBA 85 and Article 6 of Well-being at Work Act:
Teleworker must:
- Take care of own health and safety to best of ability
- Follow employer’s instructions and training
- Apply safety policies appropriately
- Report accidents or health issues
- Use equipment properly
- Inform employer of unsafe conditions
- Request assistance when needed
Ergonomic Requirements
Visual display screen work: Royal Decree of 27 August 1993 establishes requirements for screen work, applicable to teleworkers:
Workstation requirements:
- Adequate lighting (avoid glare and reflections)
- Proper screen positioning (top of screen at or slightly below eye level)
- Adjustable chair with back support
- Adequate desk space
- Keyboard and mouse positioned to avoid strain
- Footrest if needed
Environment:
- Sufficient space around workstation
- Adequate ventilation and temperature
- Acceptable noise levels
- Sufficient electrical outlets and safety
Guidance sources:
- Federal Public Service Employment provides ergonomic guidelines
- Belgian knowledge center on occupational well-being (BeSWIC): www.beswic.be
Preventing Isolation
According to CBA 85 Article 18:
“The employer must ensure that measures are taken to prevent the teleworker from ending up isolated from other employees of the company.”
Recommended measures:
- Regular team meetings (virtual or in-person)
- Return-to-office days periodically
- Social events and team building
- Buddy systems for new teleworkers
- Accessible communication channels
- Inclusion in company information and decisions
- Equal access to training and development
Vulnerability consideration: Employers should pay particular attention to:
- Employees in difficult personal or family situations
- Those with mental health challenges
- Workers new to telework
- Isolated employees without strong team connections
Psychosocial Well-being
Telework may present psychosocial risks:
- Work-related stress from blurred boundaries
- Feelings of isolation or disconnection
- Burnout from overwork or constant availability
- Conflicts arising from communication difficulties
Employer responsibilities:
- Include telework in psychosocial risk analysis
- Monitor warning signs (excessive hours, declining performance, withdrawal)
- Provide access to confidential counseling or support
- Train managers to recognize and address issues
- Implement right to disconnect effectively
- Encourage work-life balance
Resources:
- Prevention advisor for psychosocial aspects
- External service for prevention and protection at work
- Person of trust if designated
Accident Reporting and Workers’ Compensation
Work accidents during telework:
According to Belgian law, accidents occurring during telework are presumed to be work accidents if:
- Accident occurs at place(s) specified in telework agreement
- During time period when employee is teleworking (as specified in agreement)
- Until proven otherwise
Reporting obligations:
- Employee should report accident immediately to employer
- Employer must report to work accident insurance within required timeframe
- Same procedures as on-site work accidents
- Documentation important to establish work-related nature
Insurance coverage:
- Employer’s work accident insurance covers telework accidents meeting above conditions
- No separate telework insurance typically required
- Employer should inform work accident insurer of telework arrangements
Commuting accidents: Accidents during “commute” from home to temporary office visit generally covered if meets normal commuting accident criteria.
Mental Health and Well-being Support
Resources employers should provide:
- Clear information on available support services
- Access to occupational health services
- Employee assistance programs if available
- Mental health awareness training
- Stress management resources
- Clear escalation paths for concerns
Destigmatizing support-seeking:
- Normalize discussions of mental health
- Encourage use of available resources
- Manager training on supportive responses
- Confidentiality protections
Compliance Monitoring
Health and Safety Committee: Regular consultations required on:
- Well-being policy for telework
- Risk analysis results
- Preventive measures
- Statistics on accidents or health issues
- Effectiveness of measures
Documentation:
- Risk assessments for telework
- Training records
- Ergonomic guidance provided
- Accident reports
- Inspection reports (if conducted)
- Minutes of CPPW meetings on telework
Enforcement
Supervision of Well-being at Work inspectorate:
- Can inspect telework arrangements (with employee consent for home visits)
- Review documentation and policies
- Issue recommendations or improvement notices
- Administrative measures for serious violations
Contact: Federal Public Service Employment, Labour and Social Dialogue
Resources
Official guidance:
- Federal Public Service Employment: https://employment.belgium.be/en/themes/well-being-workers
- BeSWIC (Belgian knowledge center on well-being at work): www.beswic.be
- Ergonomic guidelines for telework: Available through BeSWIC and FPS Employment
- European Agency for Safety and Health at Work (EU-OSHA) Belgian focal point
Data Protection and Employee Monitoring
Legal Framework
Primary legislation:
- Law of 30 July 2018 on protection of natural persons with regard to processing of personal data (Belgian GDPR implementation)
- General Data Protection Regulation (EU) 2016/679
- CBA 85 Articles 12-14 (telework-specific provisions)
Supervisory authority: Data Protection Authority (Gegevensbeschermingsautoriteit/Autorité de protection des données)
Website: https://www.dataprotectionauthority.be
Employer Obligations Under GDPR
Core principles for processing employee data in telework context:
- Lawfulness, fairness, and transparency
- Purpose limitation
- Data minimization
- Accuracy
- Storage limitation
- Integrity and confidentiality
- Accountability
Legal bases for processing telework-related data:
- Contract performance (managing employment relationship)
- Legal obligation (compliance with labor law, tax, social security)
- Legitimate interests (with balancing test for employee rights)
Information Obligations
According to CBA 85 Article 12 and GDPR Article 13:
Employers must inform teleworkers about:
- What data is collected and processed
- Purposes of processing
- Legal bases
- Recipients of data
- Retention periods
- Employee rights (access, correction, deletion, etc.)
- Automated decision-making if applicable
- Contact for data protection officer if designated
Telework-specific information:
- Any monitoring of work activities
- Use of tracking or surveillance tools
- Access to employee’s work communications
- Remote access to employee’s devices
Data Protection Measures
Technical measures employers should implement:
- VPN for secure connections
- Encryption of data in transit and at rest
- Multi-factor authentication
- Secure file sharing systems
- Regular security updates and patches
- Access controls (only necessary personnel)
- Secure disposal of data when no longer needed
Organizational measures:
- Clear data protection policies
- Training for teleworkers on data security
- Incident response procedures
- Data protection impact assessments for high-risk processing
- Contracts with data processors (if applicable)
Teleworker Obligations
According to CBA 85 Article 13:
“The teleworker must comply with the applicable legislation and company rules for data protection.”
Specific obligations:
- Safeguard protection of professional data
- Secure physical documents (locked storage when not in use)
- Secure digital access (password protection, locking screens)
- Avoid working in public spaces with sensitive data
- Report data breaches or security incidents immediately
- Use only approved tools and systems
- Not share access credentials
Employee Monitoring Limitations
General principle: Employee monitoring must be:
- Necessary and proportionate
- Transparent (employees informed in advance)
- Limited to work-related purposes
- Respectful of privacy
- In compliance with collective agreements or work regulations
Specific restrictions:
Webcam monitoring:
- Generally not permitted for continuous surveillance
- May only be used with explicit consent and strong justification
- Must be proportionate to legitimate aim
- Cannot be used to monitor private areas of home
Screen monitoring:
- If used, must be disclosed to employees
- Should focus on work output rather than continuous observation
- Proportionate to legitimate business needs
- Subject to works council consultation
Keystroke logging:
- Highly intrusive, rarely justified
- Requires clear transparency and justification
- Generally not recommended
Email and communication monitoring:
- Employer may have right to access work email/communications
- Must be transparent about monitoring policies
- Should respect private communications (e.g., emails marked “private”)
- Proportionate review only
Login/logout tracking:
- Generally permissible for time tracking purposes
- Should be transparent
- Part of objective time recording requirements
Permitted Monitoring Methods
Generally acceptable with proper transparency:
- Login times to company systems
- Use of work-related applications
- Progress on assigned tasks and deliverables
- Attendance at scheduled meetings
- Completion of required reports
- Project management tool updates
- Results-based performance metrics
Not acceptable without strong justification:
- Continuous video surveillance
- Audio recording of calls without notice
- Tracking personal activities
- Accessing personal areas of employee’s home
- Invasive monitoring of non-work activities
- Covert surveillance
Data Breaches
If data breach occurs involving teleworker:
Employer obligations:
- Document breach
- Assess risk to individuals
- Notify Data Protection Authority within 72 hours if high risk
- Notify affected individuals if high risk to their rights
- Implement measures to address and prevent recurrence
Teleworker obligations:
- Report suspected or actual breach immediately
- Cooperate with investigation
- Follow employer’s incident response procedures
Works Council/Employee Representative Involvement
Consultation required for:
- Introduction of monitoring or surveillance systems
- Use of tracking technologies
- Changes to data processing practices
- Implementation of new communication tools
Information to be provided:
- Purpose and scope of monitoring
- Technical specifications
- Impact on employees
- Privacy safeguards
Employee Rights
Under GDPR, teleworkers have rights to:
- Access their personal data
- Rectification of inaccurate data
- Erasure (“right to be forgotten”) in certain circumstances
- Restriction of processing
- Data portability
- Object to processing
- Not be subject to solely automated decision-making
Exercise of rights: Employees should contact:
- Employer’s data protection officer (if designated)
- HR department
- Data Protection Authority for complaints
Privacy at Home
Employer limitations:
- Cannot enter employee’s home without consent
- Cannot require webcam in private areas
- Should not access personal data on employee’s devices
- Must respect private communications
BYOD considerations:
- Clear separation between work and personal data
- Employer access limited to work-related data
- Employee privacy on personal device protected
- Consider containerization or separate work profiles
Best Practices
For employers:
- Minimize data collection to what’s necessary
- Implement privacy by design and default
- Regular data protection impact assessments
- Clear, accessible policies
- Training for managers and employees
- Regular audits of data practices
- Quick response to employee concerns
For teleworkers:
- Follow data protection training
- Secure physical and digital workspace
- Report incidents promptly
- Ask questions if unsure
- Understand rights and protections
Penalties for Violations
GDPR penalties: Up to €20 million or 4% of annual worldwide turnover, whichever is higher
Data Protection Authority can also:
- Issue warnings
- Order corrective measures
- Temporarily or permanently ban processing
- Impose administrative fines
Civil liability: Employees may seek damages for violations of data protection rights
Resources
- Data Protection Authority: https://www.dataprotectionauthority.be
- GDPR text and guidance
- FPS Employment guidance on monitoring: https://employment.belgium.be
Written Agreement Requirements
Legal Requirements
For structural telework (CBA 85):
According to Articles 3-4 of CBA 85:
“For each individual teleworker, a written agreement must be concluded either as a written addendum to the employment contract or the written mention of telework in the initial employment contract.”
Timing: Before telework commences or at the latest when telework actually starts
Form: Written document (physical or electronic with proper formalities)
For occasional telework (Law of 5 March 2017):
No written agreement specifically required, but parties must reach agreement on:
- Equipment provision
- Technical support
- Reachability
- Expense reimbursement
Best practice: Document occasional telework arrangements in writing even if not legally required.
Mandatory Content
Minimum elements that must be included in structural telework agreement (CBA 85):
☐ 1. Work location(s)
- Primary telework location address
- Whether additional locations permitted
- Any geographic restrictions
☐ 2. Frequency and scheduling
- Days/periods when telework is performed
- Days/periods of presence at employer’s premises (if hybrid)
- Total telework percentage
- Flexibility in modifying schedule
- Notice requirements for changes
☐ 3. Reversibility
- How arrangement can be terminated
- By whom (employer, employee, either party)
- Notice periods required
- Conditions for ending arrangement
- Return to office procedures
☐ 4. Equipment
- List of equipment provided by employer
- Equipment owned by employee (if applicable)
- Installation, maintenance, and repair responsibilities
- Ownership clarification
- Return procedures
☐ 5. Costs and reimbursements
- Expense categories covered
- Calculation method (lump sum or actual costs)
- Payment frequency and method
- Documentation requirements
☐ 6. Working time organization (if specific schedule agreed)
- Normal working hours
- Core hours for availability
- Flexibility parameters
- Overtime arrangements
☐ 7. Reachability
- Expected availability periods
- Communication methods and response times
- Right to disconnect provisions
- Emergency contact procedures
Additional recommended elements:
☐ Performance evaluation
- Assessment methods and criteria
- Frequency of evaluations
- Key performance indicators
☐ Health and safety
- Employer and employee obligations
- Risk assessment procedures
- Ergonomic requirements
- Accident reporting
☐ Data protection
- Confidentiality obligations
- Security measures
- Use of company data
- Monitoring policies
☐ Training
- Initial training provided
- Ongoing support
- Technical assistance access
☐ Collective rights
- Access to employee representatives
- Union participation
- Company information access
☐ Trial period (if applicable)
- Duration of trial
- Evaluation criteria
- Right to end during trial
- Notice requirements
Modification of Agreement
Changes to telework arrangement:
- Should be documented in writing
- Amendment to original agreement or new agreement
- Mutual consent generally required
- Follow same formalities as original agreement
If No Written Agreement Exists
Consequences of not having written agreement for structural telework:
According to Belgian law:
- Teleworker has right to perform work at employer’s premises
- Teleworker can return to office at moment of own choosing
- Expense reimbursements may be challenged by social inspection
- Risk of reclassification of allowances as taxable remuneration
Penalties: Employer violating CBA 85 requirements may face:
- Administrative fines (typically €60-600 per employee)
- Social security contributions on payments deemed remuneration
Recommendation: Always formalize structural telework in writing to:
- Clarify rights and obligations
- Avoid disputes
- Ensure tax-favorable treatment of allowances
- Demonstrate compliance
Model Agreements
Availability:
- Some sectoral organizations provide model agreements
- Legal counsel or HR consultants offer templates
- Employer associations may provide guidance
- Customize to specific situation and company needs
National sources: Limited official government templates; rely on sectoral or professional resources
Language Requirements
Agreements must be in:
- French in French-speaking region (Wallonia)
- Dutch in Dutch-speaking region (Flanders)
- Either French or Dutch in Brussels-Capital Region (employee’s choice)
- German in German-speaking communities
Bilingual employees: May request agreement in preferred language
Record-Keeping
Employer obligations:
- Maintain copies of all telework agreements
- Keep for period required by law (typically 5-7 years)
- Available for inspection by labor authorities
- Organized and accessible
Works Council Involvement
When establishing telework policy:
- Consultation with works council recommended
- Required for health and safety aspects
- Framework agreement may be established at company level
Individual agreements:
- Generally concluded between employer and individual employee
- Within framework established through social dialogue
Works Council and Union Consultation
Legal Framework
Primary legislation:
- Law of 20 September 1948 on organization of the economy
- Law of 4 August 1996 on well-being at work
- Law of 26 March 2018 on reinforcement of economic growth and social cohesion (as amended)
Employee Representative Bodies
Three main types:
1. Works Council (Ondernemingsraad/Conseil d’entreprise)
- Required for companies with 100+ employees
- Information and consultation body
- Focuses on economic and organizational matters
- Elected representatives in social elections (every 4 years)
2. Committee for Prevention and Protection at Work (CPPT/CPPW)
- Required for companies with 50+ employees
- Focuses on health, safety, and well-being matters
- Includes employee representatives and employer representatives
- Prevention advisors participate
3. Trade Union Delegation (Syndicale afvaardiging/Délégation syndicale)
- Rules established at sector level
- Represents unionized employees
- Can negotiate collective bargaining agreements
- Assists employees with issues
Works Council Consultation on Telework
Topics requiring works council consultation:
According to CBA 85 and general works council competencies:
Implementation of telework:
- Introduction of structural telework policies
- Selection criteria for telework eligibility
- Major organizational changes affecting telework
- Changes to work regulations regarding telework
Technology and monitoring:
- Introduction of new IT systems for telework
- Monitoring or surveillance tools
- Time tracking systems
- Communication platforms
Economic impacts:
- Changes to organization of work
- Impact on productivity and efficiency
- Resource allocation for telework infrastructure
Procedure:
- Works council must be informed in advance
- Given opportunity to provide advice
- Employer should consider advice seriously
- If disagreement, specific procedures may apply depending on topic
Health and Safety Committee Consultation
Mandatory consultation on telework-related well-being issues:
According to Law of 26 March 2018 (Articles 15-17) and well-being legislation:
Regular consultations required on:
- Use of digital communication tools and impact on well-being
- Right to disconnect implementation
- Risk of stress, burnout, and psychosocial risks
- Ergonomic arrangements for telework
- Preventive measures for isolation
- Work-life balance considerations
Frequency:
- At regular intervals (at least periodically)
- Whenever workers’ representatives request
- When introducing significant changes
Documentation:
- Minutes of consultations
- Advice and proposals from committee
- Follow-up actions
Telework-specific obligation: Since 2018, employers must consult CPPW on:
- Disconnection from work
- Use of digital means of communication
- Ensuring rest periods, holidays, and private/family life respected
Source: Law of 26 March 2018, Articles 15-17
Trade Union Involvement
Collective bargaining:
- Trade unions may negotiate company-level CBAs on telework
- Can establish frameworks beyond legal minimums
- May address compensation, working conditions, rights
Individual assistance:
- Union delegates can assist members with telework issues
- Representation in disputes
- Information and advice
Sectoral agreements:
- Many sectors have CBAs addressing telework
- Apply to all companies in sector (if made binding by royal decree)
- May establish minimum standards or frameworks
Right to Disconnect Implementation
Specific consultation requirement:
According to Law of 3 October 2022 (amending Law of 26 March 2018):
- Right to disconnect must be implemented through CBA or work regulations
- If implemented through work regulations, consultation with CPPW required
- Minimum content requirements apply
- Regular consultations on effectiveness
Information Rights
Employee representatives generally have rights to:
- Receive information on telework policies
- Access data on number of teleworkers
- Review health and safety assessments
- Understand monitoring practices
- Receive training on telework-related topics
Employee Consultation (If No Representative Bodies)
In companies without works council or CPPW:
For right to disconnect and certain telework matters:
- Direct consultation with employees required
- Through appropriate means (meetings, surveys, etc.)
- Documentation of consultation process
- Results should inform policies
Dispute Resolution
If disagreement between employer and works council:
Economic/organizational matters:
- May involve conciliation procedures
- Labor inspectorate may be contacted
- Specific dispute resolution depending on issue
Health and safety matters:
- CPPW can issue advice and proposals
- Labor inspectorate (Supervision of Well-being at Work) may intervene
- Employer must seriously consider advice
For employee representatives:
- Prepare for consultations with input from constituents
- Request necessary information in advance
- Provide constructive advice
- Follow up on implementation
- Collaborate on continuous improvement
Collective Bargaining Agreements
Company-level CBAs on telework may address:
- Enhanced rights beyond CBA 85 minimums
- Specific provisions for company’s situation
- Compensation and allowances
- Dispute resolution procedures
- Trial periods and reversibility
- Equipment standards
- Right to disconnect specifics
Advantages of CBA approach:
- Greater employee buy-in
- Tailored to company needs
- Legally binding framework
- Clarity for all parties
Employee Rights and Protections
Equal Treatment Principle
According to CBA 85 Article 5:
“Regarding employment conditions, the teleworker has the same rights and obligations as comparable employees who work at the employer’s premises.”
Scope of equal treatment:
☑ Remuneration:
- Same salary for same work
- Equal bonus and incentive opportunities
- Same benefits packages
- Equal pension contributions
☑ Working conditions:
- Same contractual terms
- Equal workload expectations
- Same quality of equipment (or equivalent)
- Equal flexibility within bounds
☑ Career development:
- Equal access to training and development programs
- Equal consideration for promotions
- Same performance evaluation criteria
- Equal opportunity for advancement
☑ Collective rights:
- Right to union membership and activities
- Access to employee representatives
- Participation in works council elections
- Same information rights
☑ Benefits and perks:
- Meal vouchers or equivalent
- Eco-vouchers
- Insurance benefits
- Other customary benefits
Prohibited discrimination: Treating teleworkers less favorably solely because they telework violates equal treatment principles.
Protection Against Discrimination
Applicable law: Law of 10 May 2007 on combating discrimination
Employers may not discriminate in telework arrangements based on:
- Gender
- Age
- Disability
- Pregnancy or maternity
- Race, ethnicity, national origin
- Religion or belief
- Sexual orientation
- Union membership
- Other protected characteristics
Examples of prohibited practices: ✗ Refusing telework to mothers but granting to fathers ✗ Denying promotions to teleworkers ✗ Excluding teleworkers from important communications ✗ Providing inferior equipment to teleworkers ✗ Assigning less desirable work to teleworkers
Remedies: Employees who experience discrimination may:
- File internal complaint
- Contact Unia (Belgian equality body)
- Bring claim in labor court
- Seek compensation and corrective measures
Privacy Rights
At home workplace:
- Right to privacy in non-work areas of home
- Employer cannot enter without consent
- Cannot require video access to private spaces
- Data protection rights apply
Communications:
- Right to private communications separate from work
- Clear distinction between personal and professional communications
- Protection from excessive monitoring
Health and Safety Rights
Right to safe workplace:
- Even at home, entitled to safe working conditions
- Employer must provide information and training
- Can request inspection or assessment
- Right to report unsafe conditions without retaliation
Right to refuse unsafe work:
- If telework arrangement creates health or safety risk
- Must notify employer and seek resolution
Right to Return to Office
Reversibility:
- Telework arrangement can generally be ended by employee
- Notice period as specified in agreement
- Right to return to previous position at office
- Cannot be penalized for exercising this right
Conditions: Specific terms depend on telework agreement, but generally:
- Employee can request end of telework
- Reasonable notice period
- Return to equivalent position
- Same terms and conditions
Protection from Retaliation
Employees exercising telework-related rights are protected from:
- Termination or dismissal
- Demotion or salary reduction
- Denial of promotion or training
- Negative performance evaluations
- Exclusion from opportunities
- Harassment or bullying
- Any adverse employment action
Protected activities:
- Requesting telework
- Declining telework if offered
- Requesting end of telework
- Exercising right to disconnect
- Reporting health and safety concerns
- Requesting inspection or assessment
- Participating in union activities related to telework
- Consulting with employee representatives
Work-Life Balance Rights
Reasonable working hours:
- Protection from systematic excessive hours
- Right to disconnect provisions
- Rest period recommendations should be followed
Family responsibilities:
- Telework may facilitate reconciliation of work and family life
- Should not be used to expect constant availability
- Respect for private and family time
Access to Information
Teleworkers have right to:
- Company policies affecting them
- Performance evaluation criteria and results
- Training opportunities
- Career development information
- Company news and decisions
- Information distributed to office workers
Collective Rights
Trade union rights:
- Join or not join union freely
- Participate in union activities
- Access to union representatives
- Same collective bargaining coverage
Representative participation:
- Stand for works council elections
- Participate in CPPW activities
- Consult with delegates
- Receive information from representative bodies
Remedies for Rights Violations
Internal procedures:
- Raise concern with supervisor, HR, or management
- Grievance or complaint procedures
- Works council involvement
External mechanisms:
- Labor court for contractual disputes
- Labor inspectorate for labor law violations
- Unia for discrimination complaints
- Data Protection Authority for privacy violations
- Union assistance and representation
Potential remedies:
- Injunctive relief (order to stop violation)
- Compensation for damages
- Reinstatement if terminated
- Corrective measures
- Policy changes
Tax and Social Security Implications
Taxation of Telework
General principle: Telework does not change fundamental tax status. Employees remain subject to Belgian income tax on employment income according to normal rules.
Residence-based taxation: Generally, Belgian residents are taxed on worldwide income; non-residents on Belgian-source income.
For cross-border situations: See Section 15.
Tax Treatment of Expense Allowances
Lump sum allowances (within permitted limits):
- Tax-free: Not considered taxable income
- No social security contributions: Exempt from employee and employer contributions
- Must meet conditions: Structural telework (averaging at least 1 day/week), properly documented
Current tax-free amounts (verify with tax authorities):
- Office compensation: Maximum amount periodically adjusted (~€140/month as of 2022, subject to updates)
- Private computer: ~€20/month
- Private internet: ~€20/month
- Private second screen: ~€10/month
Requirements for tax-free treatment:
- Telework agreement exists
- Telework is structural (regular, at least 1 day/week average)
- Amounts within permitted limits
- Properly documented and reported
- Allowances specifically for telework expenses
Source: Federal Public Service Finance; National Social Security Office
Amounts exceeding limits: Treated as taxable remuneration, subject to income tax and social security contributions.
Actual Expense Reimbursements
If employer reimburses actual costs (with receipts):
- Generally tax-free if properly substantiated
- Must be actual work-related expenses
- Reasonable amounts
- Supported by documentation (receipts, invoices)
- Proportional to work use (if mixed personal/professional)
Examples: Cost of specific work equipment, proportional internet costs, professional telephone expenses
Employer Tax Deductibility
Allowances and reimbursements:
- Tax-deductible as business expenses for employer
- If within permitted limits and properly documented
- Part of cost of employing teleworkers
Equipment provision:
- Depreciable as business assets
- Maintenance costs deductible
- Normal business expense treatment
Social Security Contributions
General rule: Employment remains subject to Belgian social security contributions.
Expense allowances (within limits):
- Exempt from social security contributions
- Employer saves on contributions
- Employee receives more net income
If amounts reclassified as remuneration:
- Subject to employee contributions (~13%)
- Subject to employer contributions (~35-40% depending on sector)
- Significantly increases cost
Cross-Border Social Security
Within EU/EEA/Switzerland:
- Regulation 883/2004 determines applicable social security
- Generally, legislation of one member state applies
- Framework Agreement on Cross-border Telework allows up to 49.99% telework from residence state while remaining in employer’s state social security (if both states participate and A1 certificate obtained)
See Section 15 for detailed cross-border rules
VAT Considerations
Generally not applicable: Employment relationships not subject to VAT.
If self-employed: Different rules apply (outside scope of this guide on employee telework).
Withholding Tax
Employer obligations:
- Withhold income tax on salary according to normal rules
- Report on tax forms (form 281.10)
- Clearly identify telework allowances if exempt
Employee obligations:
- Report income on annual tax return
- Tax-free allowances properly categorized
- Declare any taxable reimbursements
Professional Expenses Deduction
Standard deduction: Belgian employees generally entitled to standard professional expenses deduction on income tax.
Telework impact: Telework situation may affect calculation of:
- Commuting expenses deduction (reduced if less commuting)
- Other professional expenses
Flat-rate vs. actual expenses: Employees can choose standard deduction or prove actual professional expenses (rarely advantageous for typical employees).
Tax Residence
Determining tax residence: Based on various factors including:
- Where individual lives
- Where family is located
- Location of economic interests
- Time spent in different locations
Importance: Determines which country has primary taxation rights.
Telework impact: Extended periods teleworking from another country may raise tax residence questions. Generally, employment from Belgium for Belgian employer doesn’t change residence, but extended absences may trigger review.
Record-Keeping Requirements
Employers should maintain:
- Telework agreements
- Documentation of allowances paid
- Calculation methods
- Time tracking showing telework days
- Receipts for actual expense reimbursements
- For period required by tax and social security law (typically 7 years)
Employees should maintain:
- Copies of telework agreements
- Records of allowances received
- Receipts if claiming actual expenses
- Time records
Audits and Compliance
Social inspection: Can review:
- Whether allowances properly classified
- Telework arrangements actually exist as documented
- Amounts within permitted limits
- Proper social security contributions paid
Tax authorities: Can audit:
- Income tax withholding
- Proper categorization of allowances
- Supporting documentation
Consequences of non-compliance:
- Reclassification of allowances as taxable remuneration
- Back taxes and social security contributions
- Interest and penalties
- Administrative fines
Planning Considerations
For employers:
- Ensure telework agreements properly documented
- Keep allowances within tax-free limits
- Maintain clear records
- Regularly review amounts against updated limits
- Consistent treatment across employees
For employees:
- Understand tax treatment of allowances
- Keep copies of relevant documents
- Report income correctly
- Consult tax advisor if complex situation (e.g., cross-border)
Resources
- Federal Public Service Finance: https://finances.belgium.be
- National Social Security Office: www.nsso.be
- Tax authorities helpline: Contact via FPS Finance
- Social security information: https://socialsecurity.belgium.be
Professional advice recommended: Tax and social security rules are complex and subject to change. Consult qualified tax advisor or social security specialist for specific situations.
Cross-Border Remote Work within EU
Legal Framework
EU Regulation: Regulation (EC) No 883/2004 on coordination of social security systems
Framework Agreement on Cross-border Telework: Effective 1 July 2023, allows up to 49.99% telework from residence state while remaining subject to employer’s state social security
Belgium’s participation: Belgium confirmed adoption of Framework Agreement, effective from end of transition period (post-30 June 2023)
Tax treaties: Bilateral double taxation treaties between Belgium and other countries
Social Security Coordination
General rule (without Framework Agreement):
According to Regulation 883/2004:
- If employee works in two or more member states, social security of residence state applies if substantial part (≥25%) of work performed there
- “Substantial part” = at least 25% of working time or remuneration
Impact on telework: Regular teleworking from home country for 25%+ of time would typically shift social security to residence state.
Framework Agreement on Cross-border Telework
Key provisions:
Applicability:
- Teleworkers working for employer in one member state
- Teleworking from residence in another member state
- Both states must have adopted Framework Agreement
- Employer and employee must opt-in
Threshold: Telework in residence state must be less than 50% of total working time
If threshold met:
- Employee remains subject to employer’s state social security
- No shift to residence state social security
- Requires A1 certificate application
Calculation: Based on working time (not presence or remuneration)
Benefits:
- Simplifies social security coordination
- Avoids splitting between systems
- Clearer administrative requirements
- More flexibility for hybrid work
Participating states: Not all EU member states have adopted; verify current list. Belgium has confirmed participation.
Source: Administrative Commission for Coordination of Social Security Systems
A1 Certificate
Purpose: Documents which member state’s social security legislation applies
Application process:
- Employer applies to social security institution
- In Belgium: National Social Security Office (NSSO)
- Provides details of telework arrangement
- Demonstrates compliance with Framework Agreement conditions
Validity: Issued for specific period, renewable
Requirement: Without A1 certificate, default rules under Regulation 883/2004 apply, potentially resulting in split social security if 25%+ threshold exceeded.
Tax Implications
Separate from social security: Tax and social security are determined independently.
Double taxation treaties: Belgium has treaties with most EU countries providing rules for:
- Which country has right to tax employment income
- Elimination of double taxation (credit or exemption method)
- Specific provisions for cross-border workers
General principle for frontier workers:
- Many treaties allocate taxation to state of employment (where work performed)
- If teleworking from home country, may create taxation in home country
- Treaties vary – specific treaty must be consulted
Day-counting rules: Some treaties have thresholds:
- Example: If employee works fewer than X days per year in one state, other state may have exclusive taxation rights
- Telework days may count as days worked in residence state
Neutralization periods: During COVID-19, many countries agreed to “neutralize” telework days to avoid unintended tax consequences. Most neutralization periods have ended, so current treaty rules apply.
Practical Considerations for Cross-Border Telework
1. Verify Framework Agreement participation:
- Check if both Belgium and employee’s residence state have adopted
- If not adopted, 25% rule under Regulation 883/2004 applies
2. Calculate working time carefully:
- Track days worked in Belgium vs. residence state
- Ensure stays under 50% if Framework Agreement relied upon
- Maintain accurate time records
3. Apply for A1 certificate:
- Essential documentation
- Apply before arrangement begins or as soon as possible
- Renew before expiration
4. Review tax treaty:
- Consult specific treaty between Belgium and residence state
- Understand allocation of taxing rights
- Determine if tax filing obligations in both countries
- Consider double taxation relief mechanisms
5. Immigration/work permit:
- EU/EEA/Swiss citizens: Generally no work permit needed
- Third-country nationals: May need permits in both countries
- Consult immigration authorities
6. Employment law:
- Which country’s labor law applies?
- Generally, law of country where work habitually performed
- Complex if split between countries
- Rome I Regulation provides rules
7. Employer obligations:
- Understand obligations in employee’s residence state
- Registration requirements
- Reporting obligations
- Compliance with local labor law
Belgium to Neighboring Countries
Common scenarios:
Belgium to France/Germany/Netherlands/Luxembourg:
- High number of frontier workers
- Specific bilateral arrangements may exist
- Regular consultations and coordination
- Framework Agreement facilitates arrangements
- Specific tax treaty provisions for frontier workers
Administrative cooperation: Belgium and neighboring countries have established processes for coordination, especially for frontier workers.
Beyond EU/EEA/Switzerland
Third countries:
- EU social security coordination rules do NOT apply
- Bilateral social security agreements may exist between Belgium and specific countries
- If no agreement, both countries’ social security may apply or only one depending on rules
- Complex tax implications
- Generally requires specific authorization and careful structuring
Temporary vs. Permanent Cross-Border Arrangements
Temporary posting:
- Employee temporarily works in another country
- A1 certificate (portable document) can maintain home country social security for up to 24 months
Permanent cross-border arrangement:
- Employee regularly works across borders
- Framework Agreement on cross-border telework designed for this
- More complex if outside EU coordination
Resources
Social security:
- National Social Security Office: www.nsso.be
- International social security Belgium: https://socialsecurity.belgium.be/en
- A1 certificate application: Through NSSO
Taxation:
- Federal Public Service Finance: https://finances.belgium.be
- Contact Points for Taxation (European Commission): Information on cross-border taxation
EU coordination:
- European Labour Authority: Information on mobile workers
- EESSI (Electronic Exchange of Social Security Information): System for coordination
Professional advice: Cross-border situations are complex. Always consult:
- Social security specialist
- International tax advisor
- Immigration lawyer (if applicable)
- Employment law counsel specializing in cross-border work
Enforcement and Penalties
Enforcement Authorities
Primary authorities:
1. Federal Public Service Employment, Labour and Social Dialogue
Supervision of Social Laws Inspectorate:
- Enforces labor law compliance including employment contracts, working time (where applicable), and labor conditions
- Can inspect telework arrangements
- Issues improvement notices
- Can impose administrative sanctions
Supervision of Well-being at Work Inspectorate:
- Enforces health and safety legislation
- Can inspect workplaces including home offices (with consent)
- Reviews risk assessments and preventive measures
- Issues recommendations and orders
Contact: https://employment.belgium.be
2. National Social Security Office (NSSO)
- Monitors social security contributions compliance
- Verifies proper classification of telework expense allowances
- Can reclassify payments as taxable remuneration
- Imposes social security contributions and penalties
3. Federal Public Service Finance
- Tax compliance and withholding tax verification
- Audits tax treatment of allowances and reimbursements
4. Data Protection Authority
- Enforces GDPR compliance
- Investigates complaints about monitoring and privacy
- Can impose significant fines
Inspection Powers
Labor inspectorates may:
- Request documentation (employment contracts, telework agreements, policies)
- Interview employers and employees
- Access company premises
- Review electronic records and systems
- Issue information requests
- Conduct investigations based on complaints or routine checks
Home workplace inspections:
- Health and safety inspectors may request to inspect home workplace
- Employee consent required for home entry
- Often conducted virtually or through self-assessments
- May use photographs or video calls
- Focus on work area, not private spaces
Cooperation obligation: Employers and employees must generally cooperate with labor inspections.
Penalties for Violations
1. CBA 85 Violations (no written telework agreement, equipment provision failures, etc.):
According to Article 56 of Law of 5 December 1968 on collective bargaining agreements:
- Administrative fines between €60 and €600 per employee
- Potentially higher for repeat violations
- Criminal sanctions in serious cases (rarely applied)
Employee remedy: Right to work from employer’s premises if agreement not properly formalized.
2. Social Security Violations (improper classification of expense allowances):
- Reclassification of allowances as taxable remuneration
- Back-payment of social security contributions (employer ~35-40%, employee ~13%)
- 10% lump sum penalty
- Interest on unpaid amounts
- Potentially covers past 3 years or more
Example: If €200/month improper allowance paid to 10 employees for 3 years without proper documentation:
- Back contributions: (€200 × 10 × 12 × 3) × 48% ≈ €34,560
- Penalty: 10% additional
- Interest
- Total cost: €38,000+
3. Well-being at Work Violations (failure to ensure safe telework conditions):
- Improvement notices
- Administrative measures
- Fines for non-compliance
- Potential criminal sanctions for serious violations
4. Right to Disconnect Violations:
- No specific fines currently established
- Potential well-being at work enforcement if creates health risks
- Civil liability if employee suffers damages
- Reputational consequences
5. Data Protection Violations (GDPR non-compliance):
- Warnings and reprimands
- Orders to modify practices
- Administrative fines: Up to €20 million or 4% of annual worldwide turnover, whichever higher
- Compensation to affected individuals
- Potential criminal liability in egregious cases
6. Discrimination Violations:
- Orders to cease discriminatory practices
- Compensation to affected employees
- Fines and penalties
- Civil damages
Complaint Procedures
Employees can file complaints through:
1. Internal procedures:
- Supervisor, HR, or management
- Grievance or complaint mechanisms
- Works council or CPPW
- Union representatives
2. Labor inspectorate:
- Online complaint forms available
- Phone contact
- Email contact
- May request anonymity
3. Specialized authorities:
- Data Protection Authority for privacy issues: www.dataprotectionauthority.be
- Unia for discrimination complaints: www.unia.be
4. Legal action:
- Labor court (Arbeidsrechtbank/Tribunal du travail)
- Consult lawyer or union representative
- Legal aid available for those who qualify
Investigation Process
Typical steps:
- Complaint or routine inspection triggers investigation
- Inspectorate requests documentation
- Interviews with employer and potentially employees
- Review of practices and compliance
- Findings communicated
- Improvement notice or sanctions if violations found
- Follow-up verification of compliance
- Potential escalation if non-compliance continues
Statute of Limitations
Time limits for enforcement action vary by type of violation:
- Labor law violations: Typically 3 years
- Social security contributions: Generally 3 years (may be extended in case of fraud)
- Criminal violations: Longer periods depending on severity
- Civil claims: Typically 5 years from when employee knew or should have known of violation
Employer Liability
Corporate liability: Company as legal entity responsible for violations
Individual liability: In some cases, directors or managers may have personal liability:
- Criminal violations
- Intentional serious violations
- Failure to fulfill specific personal obligations
Compliance Programs
Recommended practices to avoid violations:
☑ Documentation:
- Maintain all required agreements and policies
- Keep accurate records
- Document consultations with employee representatives
- Update policies as law changes
☑ Training:
- Train HR and management on telework compliance
- Educate employees on rights and responsibilities
- Regular refreshers on legal requirements
☑ Monitoring:
- Self-audit compliance regularly
- Review expense allowances and documentation
- Verify telework arrangements match agreements
- Track changes in regulations
☑ Professional advice:
- Consult legal counsel on complex issues
- Engage social security specialists
- Use external audits for verification
☑ Responsive culture:
- Address employee concerns promptly
- Investigate complaints thoroughly
- Correct violations quickly
- Communicate transparently
Voluntary Disclosure
If employer discovers non-compliance:
- Contact relevant authority proactively
- Explain situation and corrective measures
- May result in more favorable treatment than if discovered through inspection
- Demonstrates good faith
Benefits:
- Potentially reduced penalties
- Avoids more severe consequences
- Maintains reputation
- Facilitates compliance going forward
Implementation Best Practices
Resources
Government Authorities
Federal Public Service Employment, Labour and Social Dialogue
- Website: https://employment.belgium.be
- General inquiries: +32 (0)2 233 41 11
- Telework information: https://employment.belgium.be/en/themes/well-being-workers/telework
- Labour law questions: dej@emploi.belgique.be (French) / ajs@werk.belgie.be (Dutch)
National Social Security Office (NSSO/ONSS/RSZ)
- Website: www.nsso.be
- Information on telework expense allowances
- A1 certificate applications for cross-border telework
- Social security coordination
Federal Public Service Finance
- Website: https://finances.belgium.be
- Tax information and guidance
- Withholding tax questions
Data Protection Authority
- Website: https://www.dataprotectionauthority.be
- Email: contact@apd-gba.be
- Phone: +32 (0)2 274 48 00
- Complaints about privacy violations
Labor Inspectorates
Supervision of Social Laws
- Complaints: COMPLAINTS.LabourInspection@employment.belgium.be
- Labor law compliance
Supervision of Well-being at Work
- Health and safety in telework
- Ergonomic compliance
- Psychosocial well-being
Social Partners
National Labour Council (CNT/NAR)
- Website: http://www.cnt-nar.be
- Tripartite body (employers, employees, government)
- Source of national collective bargaining agreements
Employer Organizations
- FEB/VBO (Federation of Belgian Enterprises): www.vbo-feb.be
- UNIZO (for SMEs): www.unizo.be
- UCM (for SMEs): www.ucm.be
Trade Unions
- CSC/ACV (Christian unions): www.csc-en-ligne.be / www.acv-online.be
- FGTB/ABVV (Socialist unions): www.fgtb.be / www.abvv.be
- CGSLB/ACLVB (Liberal unions): www.cgslb.be / www.aclvb.be
Knowledge and Research Centers
BeSWIC (Belgian knowledge center on occupational well-being)
- Website: www.beswic.be
- Research, guidance, tools on health and safety
- Specific resources on telework ergonomics and well-being
Eurofound (European Foundation for Living and Working Conditions)
- Website: www.eurofound.europa.eu
- Research on telework and working conditions in Europe
Legal and Specialized Resources
Bar Associations
- French-speaking Brussels Bar: www.barreaudebruxelles.be
- Dutch-speaking Brussels Bar: www.baliebrussel.be
- Find employment lawyers for professional advice
Unia (Belgian equality body)
- Website: www.unia.be
- Complaints about discrimination
- Information on equal treatment
Institute for Equality between Women and Men
- Website: igvm-iefh.belgium.be
- Gender equality issues
EU and International Resources
European Labour Authority
- Website: https://www.ela.europa.eu
- Information on cross-border work and posting
- Social security coordination
EURES (European Employment Services)
- Website: ec.europa.eu/eures
- Information for mobile workers in EU
International Social Security Association (ISSA)
- Website: www.issa.int
- Social security information globally
Professional Associations
HR associations
- Federgon: www.federgon.be
- HR Square: www.hrsquare.be
- Professional networks and resources
Legal professional organizations
- Association for Labour Law: Belgian chapter
- Employment law specialists
Online Tools and Calculators
Telework cost calculator
- Various tools available through employer associations and HR platforms
- Calculate equipment, allowances, and savings
Tax withholding calculator
- Available through Federal Public Service Finance
- Estimate net income with telework allowances
Social security calculators
- Available through NSSO
- Understand contributions
Educational and Training Resources
Universities and business schools
- Various institutions offer courses on HR management, employment law
- Executive education on future of work and telework management
Professional training organizations
- Specialized seminars and workshops on telework compliance
- HR certification programs including telework modules
Dispute Resolution and Mediation
Federal Mediation Service
- Collective dispute mediation
- Individual dispute information
Labor Courts
- Contact information available through Federal Public Service Justice
- Jurisdiction for employment disputes
Accessibility
Multiple languages:
- Most federal resources available in French, Dutch, and often German
- English versions for some materials
Contact methods:
- Phone, email, online forms
- In-person at labor inspectorate offices
- Accessibility accommodations available
Frequently Asked Questions
General Questions
1. What is the difference between structural and occasional telework in Belgium?
Structural telework is performed regularly (typically at least one day per week on average) and is governed by CBA 85, requiring a written agreement. Occasional telework is sporadic, performed in cases of force majeure or personal reasons, and is governed by the Law of 5 March 2017 with less formal requirements.
2. Is telework a right for employees in Belgium?
No, there is no general legal right for employees to demand telework. Telework is generally based on mutual agreement between employer and employee. However, employees cannot be forced to telework except in exceptional circumstances (e.g., government mandate during COVID-19).
3. Do I need a written agreement for telework?
For structural telework, yes—CBA 85 requires a written agreement or addendum to the employment contract. For occasional telework, a written agreement is not legally required but is recommended for clarity. Agreements should be reached on equipment, support, and reimbursement.
4. Can my employer force me to work from home?
Generally no. Telework should be voluntary. However, employers may be able to impose telework in exceptional circumstances such as government mandates, as occurred during COVID-19, or potentially as a reasonable adaptation for health and safety reasons.
5. Can I work from anywhere in Belgium?
Typically yes, unless your telework agreement specifies a particular location or geographic restrictions. You should work from the location(s) specified in your agreement. Working from a different location (e.g., vacation home) may require employer approval and agreement modification.
Rights and Protections
6. Do I have the same rights as office workers if I telework?
Yes. According to CBA 85, teleworkers have the same employment rights and conditions as comparable employees working at the employer’s premises, including remuneration, benefits, training, career opportunities, and collective rights.
7. Can I be passed over for promotion because I telework?
No. Discrimination against teleworkers is prohibited. You must have equal consideration for promotions and advancement. If you believe you’ve been discriminated against, you can file a complaint through internal procedures, union representatives, or external authorities like Unia.
8. What is the right to disconnect?
The right to disconnect, established by Law of 3 October 2022, is the right to not respond to work-related digital communications outside working hours without penalty. Companies with 20+ employees must implement policies through collective bargaining agreements or work rules.
9. Can my employer contact me after working hours?
Generally no, unless there is a genuine emergency requiring immediate action. Your employer’s right to disconnect policy should specify when contact is acceptable. You are protected from retaliation for not responding outside working hours.
10. Can I end my telework arrangement and return to the office?
Typically yes. Telework agreements should include reversibility provisions allowing either party to end the arrangement with reasonable notice. You have the right to return to your previous position at the office. Check your specific telework agreement for notice periods and conditions.
Equipment and Expenses
11. Must my employer provide equipment for telework?
For structural telework, yes. According to CBA 85, employers must provide necessary equipment for telework and bear the costs of connections and communications. This typically includes computer, monitor, keyboard, mouse, software, and internet or allowances.
12. What if I prefer to use my own computer?
If you use your own equipment, CBA 85 requires the employer to reimburse you for associated costs, including installation, use, maintenance, and depreciation. The amount and method should be specified in your telework agreement.
13. How much can I receive tax-free for telework expenses?
As of recent guidance, structural teleworkers (averaging at least 1 day/week from home) can receive approximately:
- Office compensation: ~€140/month (subject to updates)
- Private computer: €20/month
- Private internet: €20/month
- Private second screen: €10/month
Check current amounts with NSSO as they are periodically adjusted for inflation.
14. Do I need receipts for the telework allowances?
For lump sum allowances within permitted tax-free limits, you generally do not need to provide receipts. However, your employer must maintain documentation of your telework arrangement. If claiming actual expense reimbursement above lump sums, receipts are typically required.
15. Who is responsible if my equipment breaks or is stolen?
Equipment provided by the employer generally remains the employer’s property and responsibility. The employer should repair or replace it. Employees should take reasonable care of equipment. Check your telework agreement for specific provisions about equipment damage, loss, or theft.
Working Time and Performance
16. Am I subject to the same working time rules when teleworking?
Generally no. Teleworkers are often exempt from strict working time regulations (daily/weekly limits, overtime rules) that apply to office workers. However, you remain subject to your contractual working hours and must deliver the agreed amount of work. Health and safety principles regarding rest still apply.
17. Can I work flexible hours when teleworking?
Often yes, within limits. One advantage of telework is flexibility in organizing your schedule. However, you must respect any core hours specified in your agreement, be available for meetings, coordinate with your team, and comply with right to disconnect provisions.
18. Do I get overtime pay when teleworking?
Not necessarily. Traditional overtime concepts may not apply to teleworkers who have flexibility in organizing their working time. If your telework agreement establishes a specific schedule and your employer explicitly requests additional hours, you may be entitled to compensation. Check your agreement.
19. How is my performance evaluated if I telework?
Your performance should be evaluated using the same criteria and standards as comparable office workers. Evaluation should focus on results, deliverables, and objectives rather than presence or hours. Your telework agreement should specify performance evaluation methods.
20. Can my employer monitor me with a webcam?
Generally no. Continuous webcam surveillance is highly intrusive and rarely justified under Belgian privacy law. Webcam use requires explicit consent and must be proportionate to a legitimate aim. Employers generally cannot monitor private areas of your home.
Health and Safety
21. Is my employer responsible for health and safety when I work from home?
Yes. The Act of 4 August 1996 on well-being at work extends to telework locations. Your employer must inform you of health and safety policies, conduct risk assessments, provide guidance, and take preventive measures. You must follow safety instructions to the best of your ability.
22. Can my employer inspect my home workspace?
Only with your consent. According to CBA 85, prevention services may inspect your telework location to verify health and safety compliance, but this requires your agreement and prior notification. Many employers use virtual assessments or self-assessment questionnaires instead.
23. What if I have an accident while teleworking?
Accidents occurring at your telework location during your telework hours (as specified in your agreement) are presumed to be work accidents under Belgian law until proven otherwise. Report the accident immediately to your employer, who must report it to the work accident insurer.
24. How can I set up an ergonomic workspace at home?
Follow guidance from your employer and resources like BeSWIC (www.beswic.be). Key elements: proper desk and chair height, monitor at eye level, adequate lighting without glare, keyboard and mouse positioned to avoid strain, sufficient space, and regular breaks.
25. What should I do if I feel isolated working from home?
Communicate with your employer, team, or HR department. Your employer should have measures to prevent isolation (regular meetings, team activities, communication channels). Maintain social connections with colleagues. If isolation is affecting your well-being, seek support from your employer’s employee assistance program or occupational health services.
Data Protection and Privacy
26. Can my employer read my work emails and messages?
Generally yes, with limitations. Your employer may have the right to access work-related communications for legitimate business purposes, but must be transparent about monitoring policies and respect privacy principles. Communications marked “private” should be respected. Monitoring must be proportionate and necessary.
27. What data can my employer collect about my telework?
Your employer can collect data necessary for managing the employment relationship and complying with legal obligations (work location, hours, performance, etc.). Collection must comply with GDPR: lawful, transparent, proportionate, and secure. You have rights to access and correct your data.
28. Can my employer see what websites I visit?
If using employer-provided equipment and networks, your employer may have technical ability to see internet usage. However, monitoring must be transparent, proportionate, and compliant with privacy law. Personal use during breaks should generally be respected within reason.
Works Council and Unions
29. Does my works council need to be consulted about telework?
Yes, for certain matters. Works councils should be consulted on introduction of telework policies, organizational changes, and technology/monitoring systems. The Committee for Prevention and Protection at Work must be consulted regularly on telework-related well-being issues, including right to disconnect.
30. Can I participate in works council activities if I telework?
Absolutely. According to CBA 85, teleworkers have the same collective rights as office workers, including access to employee representatives, participation in elections, and consultation with union delegates. Your employer should provide appropriate means for remote participation.
31. How can my union help me with telework issues?
Your union can:
- Provide information on your rights
- Negotiate telework provisions in collective bargaining agreements
- Assist with individual disputes
- Represent you in complaints or legal action
- Advocate for better telework policies Contact your union delegate or local union office for assistance.
Cross-Border and International
32. Can I telework from another EU country for my Belgian employer?
Potentially yes, but with important considerations. Social security coordination rules apply (Regulation 883/2004 and Framework Agreement on Cross-border Telework if applicable). Tax implications depend on bilateral treaties. You may need A1 certificate. Employment law questions arise. Consult specialists before establishing cross-border arrangements.
33. What is the Framework Agreement on Cross-border Telework?
Effective July 1, 2023, this agreement allows teleworkers to work up to 49.99% of their time from their residence in another EU member state while remaining subject to the employer’s state social security (with A1 certificate). Belgium has adopted this agreement.
34. Do I need an A1 certificate for cross-border telework?
Yes, if you want to remain under Belgian social security while teleworking from another EU country. The A1 certificate documents which country’s social security applies. Your employer applies for this through the National Social Security Office.
Implementation and Practical Issues
35. How do I request telework if my company doesn’t have a policy?
Approach your supervisor or HR department with a proposal. Present a business case showing how telework would benefit your work. Propose specific terms (frequency, schedule, equipment needs). Be prepared for negotiation. Consider involving works council or union representatives if available. There’s no legal right to telework, but many employers are open to arrangements.
36. What should I do if my telework request is denied?
Employers have discretion to approve or deny telework requests. Ask for the reason and see if there are alternatives (fewer days, trial period, addressing specific concerns). If you believe denial is discriminatory, consult union representatives or Unia. Document conversations and decisions.
37. Can I telework during parental leave or other leave?
Telework and leave are separate. You cannot work (including telework) during full-time parental leave. For part-time leave arrangements, telework could theoretically be part of your reduced schedule, but this requires clear agreement. Employers should not contact you during leave except for genuine emergencies, respecting right to disconnect.
38. What happens to my telework arrangement if I change positions?
This depends on your telework agreement and company policies. Telework arrangements are often tied to specific roles. If you change positions, you may need to negotiate a new telework arrangement based on the requirements of the new role. Some companies maintain consistent telework policies across eligible roles.
39. What if my home is not suitable for telework?
Discuss with your employer. Options might include:
- Employer providing additional equipment or furniture
- Financial assistance for workspace improvements
- Working from a co-working space (with employer approval)
- Modified telework arrangement (fewer days)
- Remaining office-based if unsuitable You are not obligated to telework if your home is inappropriate.
40. How can I balance telework and childcare?
Telework provides some flexibility but is not a substitute for childcare. You are expected to work your contracted hours. Many parents use telework to reduce commuting time, allowing more time with family before/after work. Communicate with your employer about scheduling that accommodates responsibilities while meeting work needs.
41. What if my employer wants to end the telework arrangement?
Check your telework agreement for reversibility provisions. Typically either party can end the arrangement with reasonable notice. If employer wishes to end it unilaterally, they should have valid reasons and follow agreed procedures. Consult union or legal advice if you believe ending is unjustified or discriminatory.
42. Can I telework if I’m on sick leave?
Generally no. Sick leave means you are unable to work due to health reasons. If you can work (even from home), you are not genuinely on sick leave. Exceptions might exist for partial return to work or accommodations, but require medical approval and employer agreement.
43. How do I handle distractions and stay productive while teleworking?
Tips:
- Dedicated workspace separate from living areas
- Regular schedule and routine
- Clear boundaries with household members
- Time management and goal-setting
- Limit personal distractions (social media, TV)
- Take regular breaks
- Stay connected with team
- Communicate challenges early
44. What are common mistakes to avoid in telework?
- Not having a written agreement for structural telework
- Failing to set boundaries between work and personal life
- Poor communication with team and supervisor
- Neglecting ergonomics and physical health
- Ignoring right to disconnect
- Working excessive hours without breaks
- Isolation from colleagues
- Not understanding data security requirements
- Assuming same rules as office work apply
- Not documenting work and achievements