Statutory and legislative payroll changes in Belgium, each linked to the page it was checked against. For information only, not legal or tax advice: confirm details with the source before acting. See the terms.
GMMI rises to €2,189.81 from 1 April 2026
Effective 1 Apr 2026
On 1 April 2026 the guaranteed average minimum monthly income (GMMI) increases by €35 (non-indexed amount), raising it to €2,189.81 a month for workers aged 18 and over.
For the employer
- Raise any employee aged 18+ paid at or near the GMMI to at least €2,189.81 a month from the April 2026 pay run.
For the employee
- Workers on or near the guaranteed minimum get an increase in April 2026.
Source: Securex - The GMMI will increase on 1 April 2026 · Last verified 1 October 2026
"Loon-datatransfer" tool to replace DmfA
Voluntary from 2027 Upcoming
As part of RSZ's e-gov modernisation, a new "loon-datatransfer" (wage data transfer) tool will be available for voluntary use and testing from 1 January 2027, become mandatory from 1 January 2028, and the DmfA submission itself will be abolished from 1 January 2030. RSZ began sending informational letters to employers about the transition from 28 May 2026.
For the employer
- Watch for RSZ's informational letters and confirm payroll software providers have a roadmap for the new tool well before the 2028 mandatory date.
- Consider voluntary testing from 2027 rather than waiting for the 2028 deadline, given a full DmfA phase-out follows in 2030.
For the employee
- None - this replaces the technical reporting channel between employer and RSZ, not payslip content.
Source: UNIZO - Nieuwe tool voor loon- en arbeidstijdgegevens · Last verified 1 October 2026
EU Pay Transparency Directive - Belgium misses 7 June 2026 deadline
Transposition delayed Draft — not yet law
Directive (EU) 2023/970 had to be transposed by 7 June 2026, and Belgium will not meet that deadline. The government has asked the European Commission not to open infringement proceedings for late transposition for six months.
For the employer
- Start building job-level pay-band documentation now - this groundwork is needed regardless of when the Belgian law lands.
For the employee
- Specific national rights depend on the Belgian transposition law, which is not yet adopted.
Source: VBO FEB - FAQ omzetting loontransparantierichtlijn uitgesteld · Last verified 1 October 2026