Return-to-work policy 2026: key considerations for your business

In this article, we explain the key changes and what they concretely mean for your business.

New employer obligations

1. Mandatory active absence policy

An important new requirement is the obligation to include an active absence policy in the work regulations. Employers must set out a clear procedure for contacting employees who are unfit for work, stating at a minimum who will contact the employee and how frequently contact will take place.

2. Reintegration after 8 weeks via the prevention adviser–occupational physician

If an employee has been ill for more than eight weeks, from 2026 you as employer must request the prevention adviser–occupational physician to assess the employee’s work capacity using a standardised questionnaire. If the employee is found to have work capacity, employers with 20 or more employees are required to start a reintegration trajectory within six months from the start of the incapacity for work. If this obligation is not complied with, the Social Criminal Code provides for a level 2 sanction. This amounts to a fine of either EUR 2,000 to 20,000 (criminal) or EUR 1,000 to 10,000 (administrative) per employee.

3. Regular communication about the pre-return-to-work consultation

The employer was already required to inform employees about the possibility of requesting a pre-return-to-work consultation. From now on, it is legally enshrined that the employer must do this on a regular basis. In addition, the employer can now also ask the prevention adviser–occupational physician to invite an employee who is unfit for work for a pre-return-to-work consultation.

4. New solidarity contribution of 30% (months 2–3)

From this year, employers owe a contribution for employees who are unfit for work during their second and third month of sick leave. The contribution amounts to 30% of the sickness benefit. The NSSO calculates and collects the contribution, for the first time in the last quarter of 2026.

Who pays? And who is exempt?

Employers with an average of 50 or more employees pay a quarterly solidarity contribution for employees who are unfit for work between 18 and 54 years old, unless a statutory exception applies. The reference point is the date on which the incapacity for work begins.

Exemptions apply, among others, to:

• Minor employees
• Employees who are at least 55 years old when the incapacity for work starts
• Employees who have no more than 30 days of seniority when the incapacity for work starts
• Temporary agency workers and flexi-jobs
• Employees who are unfit for work during periods of progressive return to work (including authorised return to work outside the normal labour market in Joint Committee 327)
• Employees with a disability, a psychosocial work limitation or extreme vulnerability employed in Joint Committee 327
• Employees employed by an employer that, on average, employs fewer than 50 employees during the year in which the incapacity for work started – in other words, SMEs largely escape this contribution.

In practice: Employers who owe the solidarity contribution will receive a so-called “debit note” from the NSSO. The NSSO itself calculates the amount, based on the data it receives from the health insurance funds.

Looking ahead: One element of the budget agreement is to extend the solidarity contribution to the fourth and fifth month of incapacity for work. That extension would start from 2027.

5. Changes to guaranteed salary

Relapse period extended to 8 weeks

Only if there are at least 8 weeks between two periods of incapacity for work does entitlement to guaranteed salary arise again. An exception applies if a medical certificate can show that the second absence is due to a different illness.

The relapse period of 14 calendar days has therefore been increased to 8 weeks. The employee will still be entitled to the remaining balance of guaranteed salary if it was not exhausted during the first period of incapacity for work.

No guaranteed salary in case of relapse during partial return to work

From now on, during the entire period of a partial return to work (with the approval of the advising physician of the health insurance fund), an employee will no longer be entitled to guaranteed salary in case of relapse into full incapacity for work. This measure applies only to new cases of incapacity for work from 1 January 2026; an ongoing period of guaranteed salary is not interrupted.

6. One fewer day of absence without a medical certificate

Until recently, an employee could report one day of absence without a medical certificate three times per calendar year. From 1 January 2026, this will be limited to two days per calendar year. The exception for companies with fewer than 50 employees remains in place.

What does your business need to do in practice now?

The new regulations come with a clear action agenda. Put these steps in place in good time:

1. Update the work regulations

• Update the provisions on absence without a certificate: from now on only two days per year (instead of three) are allowed without a medical certificate.
• Add an active absence policy: specify who contacts the employee who is unfit for work and how frequently.

2. Draw up an absence policy

• Create a clear internal procedure for following up on sick employees.
• Communicate regularly to sick employees about the option of a pre-return-to-work consultation.
• Appoint responsible persons to coordinate contact with long-term sick employees.

3. Set up the reintegration process

• Put a procedure in place to automatically involve the prevention adviser–occupational physician after 8 weeks of incapacity for work in order to assess work capacity.
• Ensure that, for employers with 20 or more employees, a reintegration trajectory is started within six months from the start of the incapacity for work when work capacity allows it.
• Also consider offering a voluntary reintegration trajectory even for shorter absences (even from day 1), subject to the employee’s agreement.

Do you have questions about the impact of the RTW policy on your business?

The new rules are clear, but implementing them requires tailoring. Our experts are happy to help you update your work regulations, develop a compliant absence policy and set up an efficient reintegration process.

Get in touch and we will be happy to support you further.

This article was written by Lotte De Wit.