Good news for employers and employees alike: starting July 1, 2026, flexi-jobs will be available in (almost) all sectors. This will make the system much more accessible than it is today.
Still, the rules aren't always that simple. Anyone who wants to hire a flexi-jobber or take on a flexi-job themselves should keep in mind that a number of conditions and restrictions. We've listed the most important rules and changes for you.
Flexi-jobs in a nutshell
A flexi-job is a part-time job in addition to a primary job or retirement, with favorable social and tax terms for both parties.
The benefits at a glance:
- • The employer pays not regular social security contributions, but just a special contribution from 28%.
- • The employee does not pay any personal social security contributions and is entitled to a tax exemption within certain limits.
- • In addition to the hourly wage, the employee is entitled to 7,67% Flexible Vacation Pay.
- • Despite the affordable treatment, they continue to social benefits accrued are provided within the various branches of social security.
Employees who wish to take on a flexi-job must, in principle, do so in the third quarter preceding the start of employment have worked at least 4/5ths of the time with one or more other employers. Retirees are exempt from this requirement.
The tax treatment also varies depending on the flexi-jobber’s status:
| Situation | Tax-Exempt Threshold (2026) |
|---|---|
| Employee with a primary job (at least 4/5) | €18,440 / year |
| Fully retired | Unlimited |
| Early retiree | €8,121 / year |
Is the applicable limit exceeded? If so, then only the overlapping section taxable. For early retirees, exceeding the limit may also have an impact on the pension amount. You can always check your electricity usage via the meter at www.mycareer.be.
What will change starting July 1, 2026?
Four changes make the system more flexible accessible and on a few points simpler.
01 Expansion to (almost) all sectors
Currently, flexi-jobs are only available in a limited number of sectors. Starting July 1, 2026, the system will, in principle, open to all employers in both the private and public sectors.
However, sectors can do so through a so-called ‘opt-out‘requesting to remain fully or partially outside the system. In addition, some sectors remain excluded in any case, such as servants (PC 323) and agriculture and horticulture (PC 144 and 145), subject to certain exceptions and artistic functions.
Therefore, always check to see if your sector has imposed any additional restrictions.
02 Retirees can get back to work sooner
Retirees can already hold a flexi-job today without having to meet the requirement of a primary activity comprising at least 4/5ths of their working time. The RSZ checks whether the person in question is listed as a retiree in the Pension Registry. Until now, that check was based on the T-2 quarter. As a result, someone who had just retired not always immediately Start as a flexi-jobber.
Starting July 1, 2026, the following will be considered: current quarter. As soon as someone is registered as a retiree in the Pension Registry, the RSZ can verify this immediately. New retirees will therefore Faster as a flexi-jobber get started.
Sylvie will retire in July 2026 and wants to start working as a flexi-jobber in August 2026.
Under the old rules, her pension status from two quarters earlier was taken into account, which meant she might not have been eligible yet.
As of July 1, 2026, it will be sufficient for her to be registered as a retiree in the Pension Registry at the time of employment. An additional waiting period will therefore no longer be required.
03 Maximum Wage: 150% Threshold Now Applies Only to the Base Wage
A flexi-job employee may not earn more than 150% of the minimum base wage for the position. That limit remains in place, but it will be applied differently. Premiums and Supplements Payments based on a law or collective bargaining agreement (e.g., night shift premiums, Sunday premiums, or year-end bonuses) will no longer count toward that limit. Only voluntarily granted bonuses that are not based on a law or collective bargaining agreement will continue to count.
For the hospitality (PC 302) a fixed maximum wage of €21 per hour (to be indexed). The minimum rate remains €11.87 per hour (+ €0.91 vacation pay = €12.78 total).
04 Affiliated Companies: Exception to the Prohibition on Cumulation
Until now, an employee was not allowed to hold a flexi-job at a company that linked is with his major employer. As of July 1, 2026, an exception will apply: anyone who is already employed full-time by an affiliated company or elsewhere may henceforth but as a flexi-jobber get started within the same group.
What practical arrangements do you need to make as an employer?
Would you like to hire a flexi-jobber? If so, it’s best to take care of the following formalities in advance:
- 1. Check whether flexi-jobs admitted are within your industry and whether there are sector-specific restrictions moneys.
- 2. Check whether the candidate eligible is coming. This can be done through the RSZ online service ‘View Citizen Data‘. Also check the prohibitions on cumulation: The employee may not already be employed by you, be on notice, or be receiving severance pay from your company during the same quarter.
- 3. Before your first performance, sign a written framework agreement .
- 4. In addition, please provide a flexi-job employment contract. It may be entered into orally or in writing for a fixed term or for a clearly defined project. An agreement for an indefinite term is not permitted.
- 5. Before the work begins, submit a Dimona FLX Declaration In the case of a verbal employment contract, this is done on a per-job basis; in the case of a written employment contract, it can be done on a quarterly basis.
- 6. Always record the start and end times of every performance.
Questions about flexi-jobs?
With its expansion to virtually all sectors, the flexi-job system will take effect on July 1, 2026 more accessible than ever. At the same time, the conditions remain complex, and sector-specific exceptions or specific situations can have a significant impact.