Diego
February 10, 2026
Mandatory time tracking in Belgium will come into force on January 1, 2027.
From that date onward, every Belgian company will be required to record employees’ working time using an objective, reliable, and accessible system. This obligation, stemming from two major rulings of the Court of Justice of the European Union and confirmed by the federal government in the November 2025 budget agreement, will apply to all employers—both public and private, SMEs as well as large enterprises.
In this article, we break down the legal foundations of this obligation, its concrete implications for Belgian employers, the risks associated with non-compliance, and above all how an ERP such as Odoo enables compliance by integrating working time tracking into your overall HR management.
Discover the complete setup in video:
Directive 2003/88/EC of 4 November 2003 on the organisation of working time constitutes the cornerstone of European regulation in this area. It sets minimum standards regarding:
The directive does not explicitly mention an obligation to record working time. However, it requires Member States to take all necessary measures to ensure compliance with these provisions. It is precisely this gap that the Court of Justice of the European Union has filled through its case law.
The landmark ruling is the one delivered in the CCOO case. The Spanish trade union Federación de Servicios de Comisiones Obreras had asked the courts to compel Deutsche Bank to implement a system for recording employees’ daily working time.
The Court of Justice of the European Union ruled unambiguously:
Member States must require employers to establish an objective, reliable and accessible system enabling the measurement of the daily working time performed by each worker.
The Court emphasized that without such a system, it is “excessively difficult, if not impossible in practice” for workers to enforce their rights to rest periods and limits on working time. Since the worker is the weaker party in the employment relationship, the absence of time recording deprives them of any effective means of proof.
At the end of 2024, the Court reaffirmed and extended this case law in the Loredas case. The facts were as follows: a Spanish domestic worker, after being dismissed, claimed payment for overtime and unused leave days. The court of first instance rejected her claim, considering that she had failed to provide sufficient evidence of the hours actually worked.
The CJEU held that Spanish legislation exempting domestic employers from the obligation to record working time was contrary to EU law. The key points of the ruling are:
- The obligation to record working time applies to all workers without exception, including domestic workers.
- Member States may provide different arrangements depending on the sector, provided that the system remains objective, reliable and accessible.
- The absence of a recording system makes it “excessively difficult, if not impossible in practice” for workers to assert their rights.
Under current Belgian law, there is no general obligation to record working time. However, specific obligations already apply in several situations:
As part of the November 2025 budget agreement, the federal government decided to make working time recording mandatory for all employers—both private and public. Here is what is currently known:
| Element | Details |
|---|---|
| Entry into force | 1st January 2027 |
| Employers concerned | All employers (private and public), all sizes, all sectors |
| Workers concerned | All employees under an employment contract |
| Exclusion | Self-employed workers (no employment contract) |
| Required system | Objective, reliable, flexible and accessible |
| Freedom of choice | Clock-in machine, badge, software, mobile app, or retrospective digital recording |
| Minimum data | Start time, end time, break duration |
The precise modalities (sanctions, possible exceptions, data formats) are still to be defined by legislation during 2026.
Even before the 2027 legislation, several Belgian courts have already drawn conclusions from European case law. However, judicial positions remain divergent, creating real legal uncertainty for employers.
Brussels Labour Court, 22 May 2020: in a landmark ruling, the Court held that every employer is required to implement an objective, reliable and accessible system for recording working time. A dismissed employee claimed overtime without being able to prove it. The Court reversed the burden of proof: since the employer had not implemented a recording system, it was up to the employer to demonstrate that the hours had not been worked.
Liège Labour Court (Liège division), 4 June 2021: the Court concluded that the employer must have a time-recording system, failing which it is the employer’s responsibility to prove the hours actually worked.
Brussels Labour Court, 27 March 2023: the Court clarified that clocking in at a parking entrance does not constitute a working time recording system within the meaning of European case law, as it only measures parking entry and exit, not the start and end of work.
Brussels Labour Court, 17 November 2021: the Court held that, under the current state of Belgian law, the CCOO ruling does not automatically render the employer liable for all overtime claimed by a worker, even in the absence of a recording system.
Brussels Labour Court, 4 April 2025: the obligation to record working time does not automatically result in a reversal of the burden of proof regarding overtime.
Even without a formal legal obligation before 2027, the absence of a time-recording system can already be detrimental in the event of a dispute. If an employee claims overtime and you have no means to prove otherwise, some courts will rule in favour of the employee. Failing to act now means exposing your company to increasing legal risk.
All employers in the private and public sectors are concerned, regardless of company size, sector of activity or legal form. Self-employed workers, who do not work under an employment contract, are excluded. The 2024 Loredas ruling confirmed that even domestic employers must comply.
At a minimum, the system must record the start and end time of each work period as well as break times. The objective is to determine the number of hours actually worked, any overtime, and compliance with daily and weekly rest periods.
No. In line with European case law and the government’s position, any objective, reliable and accessible system is sufficient. Options include physical clocks, badges, cloud software, mobile applications, or even retrospective digital recording. What matters is data reliability and accessibility, not the form of the system.
Three major risks emerge. First, a reversal of the burden of proof: in the event of a dispute over overtime, it becomes the employer’s responsibility to prove that the hours were not worked—almost impossible without a recording system. Second, administrative and criminal sanctions, which will be defined in future legislation (the Social Criminal Code already provides sanctions since July 2024 for variable schedules). Third, ongoing legal uncertainty as courts increasingly align with European case law.
Beyond compliance, a recording system provides transparency that eliminates disputes over hours worked, reliable payroll calculations that reduce errors, early detection of excessive workloads (burnout prevention), and a better work–life balance for employees. According to a 2025 Protime/ivox study, 57% of Belgian employees believe that time tracking helps them maintain a good work–life balance.
A standalone time-tracking tool records hours—nothing more. An ERP such as Odoo integrates time tracking into a complete ecosystem: attendance data automatically feeds payroll calculations, timesheets link to projects and invoicing, and absences synchronize with planning. This is the difference between merely ticking a regulatory box and creating real operational value.
Odoo offers two complementary modules—Attendances and Timesheets—that meet the requirements of the future legislation. The following section details the features and step-by-step configuration.
While most market solutions are limited to basic time clocking, Odoo offers an integrated ecosystem that turns a legal obligation into a performance lever.
The Attendances module functions as a fully digital time clock, compliant with the criteria of objectivity, reliability and accessibility required by the CJEU.
Available clock-in methods :
Key features :
The Timesheets module complements the setup by allowing time allocation by project, client or task:
| Feature | Standalone time clock | Odoo (integrated ERP) |
|---|---|---|
| Check-in / check-out recording | ✅ | ✅ |
| Overtime calculation | ✅ | ✅ |
| Automatic payroll linkage | ❌ | ✅ |
| Project / client time tracking | ❌ | ✅ |
| Hour-based invoicing | ❌ | ✅ |
| Leave synchronization | ❌ | ✅ |
| Consolidated HR reporting | Limited | ✅ |
| Badge / biometric integration | Variable | ✅ (third-party modules) |
| Additional cost per module | Yes (separate license) | Included in the ERP |
🎥 Prefer video? Watch our full screencast above — step-by-step configuration starts at 02:56.
From the Odoo Apps menu, search for “Attendances” and install the module. Installation is immediate and requires no server configuration.
Go to Attendances > Configuration > Settings and enable:
🎬 See the detailed configuration in our video:
On each employee record (Employees > Employee form > Work Information tab), define the applicable working schedule. This data enables the system to automatically calculate discrepancies, overtime and absences.
🎬 See schedule configuration in our video:
If you want a physical clock-in point, open Attendances > Kiosk Mode from a tablet or dedicated screen. Employees can identify themselves via:
Assign the appropriate roles under Settings > Users:
For project-based tracking, install the « Timesheets » module. Both modules work together: Attendances for overall time tracking, Timesheets for activity allocation.
| ✅ | Action | Recommended deadline |
|---|---|---|
| ☐ | Conduct an audit of your current situation (existing systems, gaps) | Now |
| ☐ | Check your specific obligations (variable schedules, part-time work, regulated sectors) | Now |
| ☐ | Choose your time-recording solution (ERP, time & attendance software, clock) | Q1 2026 |
| ☐ | Update your work regulations to include recording procedures | Q2 2026 |
| ☐ | Inform and train employees on the new system | Q3 2026 |
| ☐ | Launch a pilot project to identify issues ahead of the obligation | Q3 2026 |
| ☐ | Consulter la délégation syndicalConsult the union delegation (if applicable) on the chosen system | Q3 2026 |
| ☐ | Be fully operational and compliant | 1st January 2027 |
Mandatory time tracking in Belgium is no longer a question of “if”, but of “how”. Rather than viewing it as an administrative burden, it should be seen as an opportunity to professionalise HR management, secure employment relationships and optimise payroll administration.
Odoo offers a complete, modular solution that complies with the requirements of objectivity, reliability and accessibility established by European case law. As an Odoo integrator, Agitech supports you in selecting, configuring and deploying the solution best suited to your organisation.
👉 Contact us for a free demo | 👉 Request a 2027 compliance audit
Legal sources : Directive 2003/88/EC · CJEU, 14 May 2019, C-55/18 (CCOO v. Deutsche Bank) · CJEU, 19 December 2024, C-531/23 (Loredas) · Brussels Labour Court, 22 May 2020 · Liège Labour Court, 4 June 2021 · Brussels Labour Court, 27 March 2023 · Brussels Labour Court, 4 April 2025 · NLC Opinion No. 2,324 (2022) and No. 2,462 (2025) · Federal budget agreement, November 2025
Reference sources : Securex · Acerta · Partena Professional · Protime · Shyfter · Kelio · Terralaboris · LITISS
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