The HR & compliance checklist for employers heading into 2026

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The summer is behind us and for many companies that means: time to look ahead and put things in order for the final months of the year. Autumn is traditionally a busy period full of deadlines, peak times and legal obligations that you, as an employer, should not lose sight of. To help you with this, we list the main points of interest for you.

Wages: indexation and premiums

Autumn is the time to take a close look at your wage policy. This is when end-of-year bonuses and other benefits come into the picture, and in many sectors new pay scales and indexations take effect from January. Good preparation prevents mistakes, last-minute stress and ensures your employees get what they are entitled to.

End of year comes with extras

For many employees, the end-of-year bonus is an important benefit. As an employer, are you Sectorally obliged to grant such a premium, then you should do so according to the agreements within your sector. If there is no sectoral obligation, check if there are company agreements and respect them. Arrange this well in advance so that the payment goes smoothly.

Additionally, as an employer, you can provide gifts for your team at St Nicholas, Christmas and New Year. Gift vouchers or gift certificates are often the most popular choice. Please note: specific NSSO and tax rules To grant this benefit parafiscally. If you follow the rules of the game, these benefits are not considered wages.

Pay scales and indexations: prepare now

January in many sectors equals wage indexations and adjusted pay scales. Those who do not adjust their payroll processes in time run the risk of errors or delays. What should definitely be on your checklist?

  • Check the sectoral changes applicable from January.
  • Make sure payroll software and internal processes are adapted.
  • Communicate clearly and well in advance to employees about any pay changes.

This shows that your employees can count on you and avoids last-minute corrections to payslips.

Well-being at work

A strong human resources policy goes beyond wages and contracts. The well-being of your employees also deserves due attention. Legal obligations such as a prevention and welfare plan form the basis for this, but also initiatives such as evaluation interviews help boost motivation and engagement. By setting aside time for this in the autumn, you not only invest in a healthier work culture but also in a more sustainable employer image.

Prevention and welfare policy

Every company is obliged to draw up a prevention and welfare policy. In concrete terms, this means that an annual action plan must be drawn up in addition to a five-year overall plan. If your service year coincides with the calendar year, then 31 October the deadline to have this plan ready and submitted to the Committee for Prevention and Protection at Work or, failing that, to the staff representatives or the employees themselves.

Evaluation interviews

As part of welfare, as an employer it is also best to keep in mind evaluation interviews. Although not required by law, these are an established tradition for many companies. Moreover, they provide an opportunity to look back, evaluate objectives and look ahead to the next year. Think about:

  • agreements on training or advancement opportunities
  • discussing performance in relation to bonuses or pay increases
  • mapping well-being and motivation in the workplace

By taking a structured approach to this in the autumn, you can not only refine your human resources policy but also increase team engagement.

How to avoid the December puzzle?

December is often a month full of deadlines, overtime and puzzling around holidays and work schedules. Add to this the year-end rush and the legal obligations, and the risk of chaos lurks. With a good plan of action, you keep an overview, maintain peace in the workplace and make sure everything is legally watertight.

Autumn rush? Use freelancers and flexi-jobbers smartly

The end of the year brings extra work peaks in many companies. Flexible workers such as students, flexi-jobbers or freelancers are then often the solution. Be aware that students and flexi-jobbers are subject to legal limits regarding the number of hours they can work and their income. So check whether they are still available in time to avoid surprises. Freelancers, on the other hand, do not have these restrictions. They can be hired flexibly and tailor-made to handle the end-of-year rush and ensure continuity.

Holidays, ADV and overtime

In principle, all holidays must be taken by 31 December. Only in exceptional situations - such as prolonged suspension due to illness or maternity leave - can holidays be carried over or paid out. Avoid last-minute planning and administrative chaos and Encourage employees to log their remaining days in good time.

Overtime, catch-up rest and ADV days must also be correctly scheduled by the end of the reference period. For most companies, that period runs concurrently with the calendar year. So check that all schedules are balanced and schedule any catch-up rest in good time.

Also be attentive to the December statement. Employees who switched to part-time work during the year often accrued more holiday rights than they could effectively take. They lose the ability to take those days in time, but retain the right to be paid out.

Record substitute holidays

Does a public holiday coincide with a Sunday or other inactivity day? Then you are obliged as an employer to provide a substitute rest day. This schedule for the coming year must be made no later than 15 December be posted in the company and added to the labour regulations. This avoids the next working day being automatically considered as a replacement day.

Future obligations for employers

From 2026, some important provisions will come into force that will have a direct impact on employers. These include the abolition of the runway requirement and the introduction of pay transparency. A brief explanation:

1. Runway obligation: today, medium-sized and large companies are obliged to employ a certain percentage of young people under 26 (so-called entry-level jobs). That obligation will disappear from 2026 (subject to final approval).

2. Wage transparency: European directive requires companies to be more open about their pay structures and any pay gap. In Belgium, this directive must be transposed into national legislation by 2026. Large companies will be required to report as early as 2027, but it is smart to take steps towards greater transparency now.

Peace in your mind, security in your business

It's clear: autumn is a time when a lot comes together: legal obligations, staff planning and end-of-year initiatives. By ticking off the right to-do's now - from welfare plans to end-of-year bonuses, and from indexations to evaluation interviews - you will enter the final months of the year with peace of mind while also building a strong employer image.

Autumn is busy. But busy does not therefore have to be chaotic. Those who do their homework now will start 2026 with peace of mind and security in the business.

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