Voluntary overtime: 120 additional ‘relance’- hours as of 1 July 2023
07 Jul 2023
On 12 May 2023, the Council of Ministers approved the (re)introduction of 120 hours of additional voluntary overtime per calendar year, so-called ‘relance’-hours, as from 1 July 2023. Such relance-hours were already applicable in the period 2021-2022 – ending after 31 December 2022 – and are now again being introduced in the framework of the social partner’s Interprofessional Agreement for the period 2023-2024.
Although the draft act re-implementing these relance-hours is currently still making its way through Parliament, the Federal Public Service for Employment, Labour and Social Dialogue has now communicated that these hours can already be performed as of 1 July 2023.
The 120 relance-hours per calendar come on top of the regular quota of voluntary overtime (100 hours per calendar year), for the period from 1 July 2023 to 30 June 2025. This means that, on top of the 100 yearly hours of regular voluntary overtime, an employee can perform:
120 relance-hours during the entirety of the third and fourth quarter of 2023;
120 relance-hours in 2024;
120 relance-hours during the entirety of the first and second quarter of 2025.
In order to start performing relance-hours, a prior written agreement must be concluded between employer and employee, for a – renewable – period of 6 months. No overtime pay or compensatory rest is due for these hours and they are exempt from social security contributions and income taxes. Note, however, that – as long as the above-mentioned draft act that will legally re-implement the relance-hours isn’t adopted – withholding taxes are still due.
If you have any questions regarding the above or are interested in introducing a system of voluntary overtime in your company, don't hesitate to reach out; we'd love to hear from you.
