Horeca: 450 voluntary overtime hours
The Horeca regime applicable in 2026 provides up to 450 voluntary hours per calendar year under conditions. Prior agreement and a declared cash register are required.
The specific regime of article 31/1 of the November 16, 2015 law, presented by SPF in its current version, targets Sector (CP 302) and requires an SCE declared to tax authorities at each place of business. Since the reform effective April 1, 2026, the quota reaches 450 annual voluntary hours. Limits remain 11 hours per day and 50 hours per week.
The prior written agreement lasts one year, with automatic renewal and written termination with one month notice. These hours do not generate compensatory rest. Of the 450 hours, 360 do not carry overtime pay and 90 do. Parallel use of the non-recoverable Horeca credit does not permit exceeding a total of 360 hours exempt from overtime pay. Additional conditions apply to part-time.