Coronavirus: voluntary overtime hours

The coronavirus crisis has led to an increase in work in some sectors and an increase in the number of employees who are ill or in quarantine. In response, the government adopted a series of measures.

In the critical sectors, it is now possible to perform gross-nett voluntary overtime hours, just as in the hospitality sector. Those overtime hours must be worked between 1 April and 30 June 2020.

Sectors concerned

The system of voluntary overtime hours that we describe here applies to the critical sectors. Critical sectors are understood to mean the crucial sectors and essential services listed in the Ministerial Decree of 23 March 2020 on urgent measures to limit the spread of the coronavirus COVID-19. You will find the list of critical sectors in this infoflash.

Voluntary overtime hours

Voluntary overtime hours are worked at the request of the employer and with the agreement of the employee. Contrary to other causes which make it possible to perform overtime hours, such as unforeseen necessity, the employer does not have to justify the performance of these hours. The agreement of the employee is sufficient.

In order to be able to work voluntary overtime hours, the employee must give his agreement in writing prior to such overtime. This agreement is valid for 6 months and can be renewed. The employee is not allowed to work more than 11 hours per day and 50 hours per week.

Hour limit

In the critical sectors, the limit for voluntary overtime hours is increased to 220 hours for the period from 1 April to 30 June 2020. This means that above the limit of voluntary overtime hours per calendar year, 120 voluntary overtime hours can be worked in the second quarter. The 100 – classic – voluntary overtime hours must not be used up before the 120 gross-net hours without overtime pay are used. However, as a reminder, the average weekly working time may in no case exceed 48 hours over a period of 4 months (European limit).

Compensation of overtime and overtime pay

Like normal voluntary overtime hours, these 120 hours do not have to be compensated. Contrary to the ordinary system, they are not subject to overtime pay.

Normally, the first 25 voluntary overtime hours are not taken into account for the internal limit. Here, the 120 voluntary overtime hours are not taken into consideration for the calculation of the internal limit. 

Gross-net overtime hours

The social security and tax status of the 120 voluntary overtime hours has yet to be confirmed. The following social security and tax status will apply, subject to this confirmation.

From a social security point of view, the remuneration of these 120 overtime hours would be excluded from the concept of pay and would therefore not be subject to social security contributions.

From a tax point of view, this remuneration would be exempt from income tax.

As in the hospitality sector, the gross remuneration for these hours would therefore be equal to the net remuneration received by the employee.

Source: Special Powers Decree No. 14 of 27 April 2020 implementing Article 5, § 1, 5°, of the Act of 27 March 2020 authorising the King to take measures in the fight against the spread of the coronavirus Covid-19 (II) to safeguard a smooth work organisation in the critical sectors, Belgian Official Gazette, 28 April 2020.

Draft law containing various urgent tax provisions as a result of the COVID-19 pandemic (Doc. 55 1174/001, Chamber of Representatives, 24 April 2020).