The Belgian social security authorities have recently published their Q1 2026 quarterly instructions. The updates, although most of them in line with expectations, may be a relevant trigger to review your company policies and regulations to ensure they remain up to date. Below is an overview of the most relevant points for HR professionals.
1. Per diem allowances for foreign business travel
The regulations on daily allowances for foreign business trips (so-called “per diems”) were altered at the end of 2025. The social security authorities have now reiterated their previous interim instructions, confirming their alignment with the amended tax rules.
Most importantly, a full-day allowance may be granted for trips of less than 10 hours (previously not allowed), and a full allowance may also be awarded for departure and arrival days (previously only 50% allowed). These amendments enter into force retroactively from 1 January 2025.
For all per diem allowances, the standard rule remains that where the employer bears actual costs on top of paying a per diem, the per diem needs to be reduced accordingly (e.g., 35% deduction for lunch or 45% for dinner).
2. Expat tax regime: no alignment with social security
Belgium recently enhanced the special tax regime for inbound taxpayers and researchers (reduced salary threshold to EUR 70,000, increase of the tax‑free allowance to 35% with no annual cap). While expectations were (and are still) that the social security authorities would eventually align with the updated tax regulations, the Q1 2026 instructions have merely confirmed the status quo until further notice:
- Employees remain subject to the existing 30% limitation and EUR 90,000 annual cap for social security purposes.
- Retroactive application of the regime from 1 January 2025 is nevertheless possible for salaries between EUR 70,000 and EUR 75,000.
3. Indexations and updated amounts
A number of figures have been amended as expected for 2026:
- Mobility budget parameters:
- Minimum: EUR 3,233.00
- Maximum: EUR 17,244.00
- Meal vouchers: Increase of the maximum employer contribution to EUR 8.91.
- Flexi-jobs: Retroactive increase of the annual cap for 2025 to EUR 18,000. The indexed amount for 2026 is EUR 18,440.
- CO2-tax (“solidarity contribution”): Updates to the calculation and minimum amounts based on previously voted legislation.
- CBA90 bonus: Maximum amount for 2026 is EUR 4,255 (up from EUR 4,164).
- Wijninckx contribution: Increase from 3 to 12,5% based on previously voted legislation.
- Home office allowance: Increase of the maximum expense allowance from 1 March 2026 to EUR 160.99 per month (up from EUR 157.83).
- Cap on employer social security contributions: Confirmation of the interim instructions with the indexed amount of the cap (EUR 86,700 per quarter, up from EUR 85.000).
- Benefits in kind for electricity and heating: For concierge housing, the social security valuation of electricity and heating follows the tax rules. For 2026:
- Executive staff
- Heating: EUR 2,560/year
- Electricity (non‑heating): EUR 1,280/year
- Other staff
- Heating: EUR 1,150/year
- Electricity (non‑heating): EUR 580/year
- Executive staff
For non‑concierge housing, the social security valuation of electricity and heating remains based on actual cost.
- Mileage allowances for social security purposes:
- Car allowance (professional and commuting): EUR 0.4326/km
- Cycling allowance (including pedelecs): EUR 0.37/km
- Meal allowances for non-sedentary workers: Increase from EUR 7/day to EUR 9/day.
What this means for HR and reward teams
The Q1 2026 instructions mainly provide clarifications and expected updates, but there are structural points to monitor to ensure both compliance with updated regulations and the maximization of benefits for employees where possible.
We recommend to:
- Align travel, mobility, bonus, and telework policies with the new limits;
- Check that payroll systems are updated with the 2026 amounts and thresholds; and
- Monitor further legislative updates, as the amendments following the governmental agreements are expected shortly.
If you would like assistance in assessing the impact on your organization or updating your policies and communication to employees, don’t hesitate to reach out to your KPMG contacts.
