Flexible work and business: the most striking measures from the new coalition agreement
March 2025 - De Wever I's coalition agreement introduces a series of reforms to modernise the labour market and create a balance between job security, social protection and flexibility. For entrepreneurs and the self-employed, the agreement contains some important measures. Which measures should you remember?
Equalisation of statutes
One of the focal points is reducing the differences between the statutes of employees, self-employed persons and civil servants. One example is the family credit, which harmonises leave entitlements for parents who take on care duties, regardless of their status. In addition, the eligibility condition of the minimum pension will now be based on effective career years within all three statutes.
Temporary employment and project sourcing
To combat abuse of successive day contracts, the government will evaluate the existing system and make adjustments where necessary. Social partners are urged to implement open-ended temporary work. There will also be a framework for non-solicitation clauses in the staffing sector, with a focus on fair remuneration for staffing companies and combating abuse.
Within the healthcare sector, project sourcing will be discouraged, with specific measures against the phenomenon of healthcare professionals offering themselves back to their employer as self-employed or via an interim contract.
Secondment and platform work
Belgium has a high number of posted workers, leading to a loss of social contributions. The government wants to combat social fraud, undeclared work and social dumping through stricter regulations and better cooperation between European and international bodies. This also applies to migrant workers from outside the EU, with processing times for work permits to be reduced.
In addition, controls on digital platforms and sharing economy platforms will be stepped up, with a special focus on identity fraud and account sharing.
Reforms for the self-employed
For the self-employed, several measures will be implemented to strengthen their position and reduce administrative burdens. For instance, the system of increases for late social contributions will be revised to reduce its burden. Also, sick pay for the self-employed will be started automatically through Mult-eMediatt, similar to the system for employees.
In addition, the introduction of a partial disability system for the self-employed is being considered, so that they do not drop out completely when sick. A proportionate sickness benefit would be calculated based on the last income, with a minimum and maximum amount.
To encourage entrepreneurship, the government will abolish smaller taxes and reduce administrative obligations. The entrepreneur deduction will be introduced for the self-employed in principal and secondary occupations, where a first tranche of profit can be deducted after professional expenses and social contributions. This amount will be increased in 2029.
The status of the self-employed in a secondary occupation will be reformed to prevent abuse while better valuing their contribution to the economy. In addition, the corporate contribution will be adjusted based on the balance sheet total, so that smaller companies pay less and larger companies contribute more.
Furthermore, the use of e-Box will become mandatory for all administrations to streamline communication. Also, the minimum wage of €45,000 for company directors to enjoy a reduced corporate tax rate will be raised to €50,000 and linked to indexation.
Finally, self-employed persons who continue to work after the legal retirement age and continue to pay social security contributions will automatically receive additional pension rights.
Talent and labour market competitiveness
To make the Belgian labour market more attractive to international talent, tax regimes are being evaluated and adjusted where necessary. Bogus self-employment in sectors such as architecture will be addressed through tighter controls and impact assessments.
Within the federal government, contractual recruitment becomes the norm, except for positions of authority that remain statutory. The possibility of improving mobility between the public and private sectors will also be explored.
