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Private sector employee overtime

Verified 06 avril 2022 - Legal and Administrative Information Directorate (Prime Minister)

Any hour worked, at the employer's request, beyond the legal period of 35 hours (or equivalent duration) is an additional hour. The overtime worked entitles the employee to more favourable pay (increased hourly rate) and compensatory rest equivalent to the mark-up. Some overtime work also entitles to a mandatory rest payment.

General case

Employees may be required to work overtime at the request of their employer.

Executive

The senior executive is not affected by overtime.

Employee in annual days

Employee working in package in hours or days is not affected by overtime.

Overtime is at the employer's request (written or oral).

  Please note : an employee cannot be disciplined if he or she unusually refuses to work overtime requested by the employer because he or she was not given adequate notice.

Overtime can be completed within a certain number of hours.

This time limit is called annual quota.

The number of hours provided for in the annual quota shall be defined by collective agreement or collective company agreement or extended branch agreement.

If none of these 3 agreements exist in the company, the maximum number of overtime hours is 220 hours per employee per year.

Certain hours worked beyond the legal hours of work are not considered overtime. This is the case for hours worked in the following cases:

  • Either for some urgent work (organisation of rescue measures, prevention, imminent accidents)
  • Eligible for compensating rest

Employees may work overtime beyond the annual quota.

The conditions for the completion of these hours are then set by collective agreement or collective agreement of company or extended branch agreement.

However, an employee who works overtime shall not exceed maximum weekly working time.

Overtime is recorded by calendar.

The rate of overtime pay depends on whether or not an collective agreement or collective company agreement or extended branch agreement.

Treaty provisions

The collective agreement or collective company agreement or the extended branch agreement sets the rate of pay for overtime worked beyond the statutory weekly period.

Compensation is subject to one or more increment rates based on the number of hours worked.

Each rate shall be at least 10%.

Overtime pay may be replaced, in whole or in part, by compensating rest equivalent.

In this case, the duration of the rest shall be equivalent to the increased remuneration.

Example :

An additional hour paid in principle at a rate increased by 50% results in an equivalent compensatory rest (1 hour 30).

Other

In the absence of any treaty provisions, the hours worked beyond the statutory weekly period shall be increased by:

  • 25% for the first 8 hours worked in the same week (of the 36e to 43e hour
  • 50% for subsequent hours

Overtime pay may be replaced, in whole or in part, by compensating rest equivalent.

In this case, the duration of the rest shall be equivalent to the increased remuneration.

Example :

an additional hour paid in principle at a rate increased by 50% results in an equivalent compensatory rest (1 hour 30).

Overtime Completed in 2021 are exempt from income tax up to €5 000 per year.

Overtime beyond this limit will be subject to tax.

Overtime Completed in 2021 are exempt from salary contributions basic and supplementary old-age insurance up to 11,31% pay.

The overtime worked shall be compensated in the form of rest for the employee.

This is in addition to the overtime pay increase.

Offset in the form of rest shall be provided under conditions which vary depending on whether the hours are completed within or beyond the quota.

Within quota

A counterpart in rest is possible if provided by collective agreement or collective company agreement or extended branch agreement.

Beyond the quota

A counterparty in rest is required for any additional time beyond the quota.

The consideration shall be:

  • Either 50% overtime beyond the quota
  • Either 100% of the same hours if the company employs more than 20 employees

A larger consideration may be fixed by treaty provisions.

In the absence of contractual arrangements, the employee may take a full day or half day of rest, at his own convenience, provided that the mandatory consideration in rest has reached 7 hours.

Each day or half day is taken within 2 months.