In its coalition agreement 2025-2029, the new De Wever government is strongly committed to a more flexible labor market, in which flexi-jobs play an important role. Although the regulations surrounding flexi-jobs have already been relaxed and expanded several times in recent years, the new government wants to take it a step further.
What are the current rules around flexi-jobs? What exactly is changing? And what does this mean for you as an entrepreneur? We list the most important developments.
What are the current rules?
Limited number of sectors
Flexi-jobs were introduced in 2015 in the hospitality sector and have since been gradually expanded to more than 20 sectors. They are thus not in every sector allowed. Since 2024, there has been a opt-out and opt-in system in effect:
- Opt-out: Flexi-jobs are allowed in principle, but the social partners can choose not to allow them within the sector anyway.
- Opt-in: Provides for the possibility of allowing flexi jobs if the social partners expressly choose to do so themselves.
Conditions for the flexi-jobber
- Anyone who wants to get started as a flexi-jobber today should three quarters ago at least 4/5ths Have worked as an employee with another employer.
- Retirees aged 65 and over can right away to work. Younger retirees should be in the second quarter before the flexi-job already a pension have received.
- A flexi job may not be held with the same employer or with a so-called 'affiliated company' of the employer.
- For those switching from full-time to 4/5th employment, a waiting period of two quarters. No flexi job may be exercised during this period.
- Employees working in a notice or cancellation period sitting, cannot exercise a flexi job with the employer where this period is running.
What about flex pay?
- Since 2024, flexi-jobbers have received at least the sectoral minimum wage for the function performed and up to 150% of the basic minimum wage. The minimums are sector dependent.
- Employers pay on top of flexi-jobbers' wages only a patron contribution of 28%.
- Flexi-jobbers pay no social security contributions or taxes on their flexi wages. So gross equals net. However, a maximum amount of 12,000 euros per year to flexi-job income.
- For early retirees, this is maximum amount at 7,876 euros. If this limit is exceeded, the pension amount is reduced.
- Statutory retirees over age 65 may unlimited extra earnings via a flexi-job.
What changes does the coalition agreement bring?
Expansion to all sectors
Flexi-jobs would become possible in all sectors. The new government does leave the autonomy to the sectors to implement through a opt-out flexi-jobs within their sector. So this new extension does not offer an absolute guarantee that the flexi-job system would become and/or remain possible in all sectors and for all jobs.
Flexi-jobs in affiliated companies
The ban on flexi-jobs at an affiliated company would be deleted. This would relate only to full-time employees. This means that full-time employees could, for example, work as flexi-jobbers at a subsidiary of their employer in addition to their regular job.
Unfortunately, for those working part-time, it will still not be possible to pursue a flexi job at an employer's affiliated company.
Higher tax cap on flexi-job income
The maximum annual income For tax-free flexi-job income would increased be from 12,000 euros to 18,000 euros. In addition, the maximum flexi wage increased from 17 euros to 21 euros per hour, with annual indexing. It is not yet clear in which specific sectors this limit would apply.
When and under what specific conditions these measures will be introduced is currently not yet clear. In any case, we are closely monitoring their further elaboration.
What does this mean for you as an entrepreneur?
Because of these new measures, as a business owner, you get more opportunities to use flexible staff. The extension to all sectors makes the system more accessible, while the increase in the tax ceiling and maximum flexi wage makes it more attractive to workers.
Nevertheless, it is still important to keep the sectoral agreements follow up. Since sectors can still decide to exclude flexi-jobs through the opt-out system, it is advisable to closely monitor the actual application in your sector.
Do you have questions about how to best use flexi-jobs in your business?
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