Webinar shift work: Key takeaways

On 12 February 2026, we hosted our webinar on shift work, during which we addressed the increasing scrutiny of the tax authorities on night and shift labor incentives.

The tax authorities are not only auditing the application of the BIS, they are also focusing on specific points during tax audits, such as the shift premium and the composition of shifts, elements that are at least as important as the BIS calculations and are often the first to be examined. During this session, our speakers Yani Hullaert and Thomas Goemaere (Dutch session) and Megan Salembier and Jonathan Bomal (French session) guided participants through the latest developments and practical challenges that employers are currently facing.

Missed the webinar or looking for a summary? Discover our key takeaways below.

Key takeaways of the webinar:

1. Limit shift premium risk: The shift premium can only be granted as a result of shift work. Any deviations from this principle (e.g., training, union work) can lead to a full rejection of the exemption. A recent parliamentary question confirms the issue and provides additional clarification but does not offer a solution in all cases. 
2. Determine the level of the shift: Before performing a BIS calculation, you must assess what should be considered a shift. A correct and well-substantiated determination can have a significant monetary impact.
3. Calculate and substantiate BIS: It is time to calculate and substantiate – even when no BIS is applied. This is important not only for your company to make an accurate financial assessment and avoid large repayments, but also to meet obligations with a temporary employment agency. Corrections in payroll for 2025 can be made until 31/08/2026.
4. WIOS: analyze your data: It is extremely important to analyze data for the WIOS exemption. Without (analyzed) data, no exemption will be accepted during a tax audit.
5. Tax audits: limited time: It is important to have a well-documented file ready for each type of shift work. Given the short response time for tax audits, this will give you a head start with the tax authorities.  

Finally, we would like to note that we have experience in reclaiming late payment interest following a tax audit in which a (BIS) correction was made. Please feel free to contact us at any time to discuss your situation!