Interfisc, expert in cross-border payroll

International HR & Payroll matters

January 2026

A new year with new figures and new rules, also abroad.

Do you have the latest information?

Dear reader,

At the beginning of this new year, you are probably receiving plenty of information about new rules for HR and payroll in your own country. But do you know what is changing for your employees who are working abroad?

There are a number of changes in legislation every year that are relevant for your employees abroad. These are often slightly different from what you were expecting. For example, the duration of probationary periods, wage indexation, minimum wage and expenses allowances. Something that is standard practice in one country, may well lead to additional costs or even fines in other countries.

In this newsletter we will explain a few recent changes in legislation. We will also show you what the main differences are for you. If you need more information, we are happy to help you on your way in our world of international HR and payroll.

Please let us know if you have any questions after reading this newsletter.

In this edition:

The probationary period returns in Belgium - how it works in neighbouring countries
Meal vouchers for employees in Belgium? No thanks, not for us!
From meal vouchers to employee expenses: welcome to the Netherlands
Compulsory wage indexation in Belgium and minimum wage and mini jobs in Germany - how does this work?
Practical information about various countries
What to expect in the next edition of this newsletter

The probationary period returns in Belgium – how it works in neighbouring countries

It looks as if the probationary period will return to Belgium soon, after it was abolished in 2014. This will reduce the risk of hiring a new employee in Belgium. This is a good moment for you to become aware of the differences in probationary periods of employees in your own country and neighbouring countries. It is simply not an option to use your own standard employment contract when you are hiring an employee based abroad. Why not? This article will tell you all about it. You will also read about the differences in probationary periods for new employees in Belgium, the Netherlands, Germany and France.

Meal vouchers in Belgium? No thanks, not for us!

We often hear this from our clients who are hiring their first employee in Belgium. It is based on the wish of practically every employer to stick to the same employment conditions (or at least: as much as possible) for employees in all different countries. Quite funny actually, because their next wish is to make the most of all the tax benefits a country offers. And guess what? The meal vouchers in Belgium are an ideal employment condition to achieve this goal.

From meal vouchers to work expenses regulation (WKR): Welcome to the Netherlands!

It is relatively simple in Belgium: you give your employees a meal voucher for every day they work and they can spend it how they want. The Netherlands has a different system. There are no meal vouchers, but the Dutch have the work expenses regulation (Werkkostenregeling - WKR). This scheme allows employers to grant reimbursement and benefits, but within strict tax rules.

Like to know more about the rules of the game?

Compulsory wage indexation in Belgium, and minimum wage or mini jobs in Germany - how does this work?

There is no freedom of choice in Belgium when it comes to indexation of wages. A principle applies of an automatic increase (or decrease!) in wages, with a fixed percentage for each business activity (also called paritair comité). This percentage is determined by the recent rate of inflation. To give you an idea: on 23 December 2025 the indexation coefficient for paritair comité 200 was set at 2.21%.

There are many differences and exceptions in neighbouring countries both for wage indexation and for minimum wages. In this article you will read about the most striking differences.

Practical information about the Netherlands, Belgium, Germany, France, the United Kingdom and Italy

You can find all the important figures and information for these six European countries on our website. You will find everything you need for your HR & payroll abroad. Just like every year in January, we have updated the information so you have the latest information.

Please find the information about these countries here >>

What to expect in the next edition of this newsletter

Subsidies for entering foreign markets. What is available in Flanders and the Netherlands?
A Podcast by Oryx & Interfisc about the Dutch employment contract, which looks nothing like its Belgian counterpart (Dutch spoken)
Special feature "Sick employees in the Netherlands? No doctor’s note, but you do have obligations". It looks like the period during which the employer must continue to pay wages for a sick employee will remain two years for the foreseeable future.

Interfisc, expert in cross-border payroll

Can we help you any further? Please contact us!

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+44 (20) 7125 0211

info@interfisc.co.uk

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