What is a flexi-job today?
With a flexi-job, your employee can carry out an additional activity for another employer, under socially and fiscally favourable conditions. A flexi-job can be performed by:
- Employees who work at least 4/5 with another employer
- Pensioners, without any prior employment condition.
The system is based on two separate contracts:
- A framework agreement that sets out the general conditions
- A flexi-job labour contract, concluded for each actual employment.
Read more: “What is a flexi-job?”
In which sectors are flexi-jobs allowed today?
When introduced in 2015, flexi-jobs were reserved for the hospitality sector. Over the years, the legislator has gradually extended the flexi-job scheme to other sectors, including certain services, trade and local activities.
On 1 January 2024, the largest expansion of the system took place. This expansion also introduced the opt-in/opt-out system:
- In sectors where flexi-jobs are generally allowed, the social partners can decide:
- To exclude them entirely, or
- To limit them to certain activities or categories of employees (opt-out).
- Conversely, in sectors where flexi-jobs are not yet allowed, the social partners can decide:
- To allow them partially or fully (opt-in).
Since 1 July 2026, the flexi-job scheme has been extended to all sectors of the private and public sector, subject to the access conditions for regulated professions.
However, this does not mean that every employer can automatically use it in all cases. The opt-out mechanism still applies. The social partners of a sector can still decide:
- to exclude the use of flexi-jobs entirely;
- or to limit it to certain activities, branches or categories of employees.
In practice, you must therefore always check which rules apply within your joint committee before recruiting a flexi-job employee.
Example in the construction sector
The construction sector (JC 124) has already announced certain specific restrictions. Pensioned employees can perform a flexi-job in all functions, while other flexi-jobbers may be limited to functions for which no basic safety training is required, such as administration, workshops, warehouses or logistics.
Certain legal exclusions remain. Artistic, artistic-technical and artistic-supporting functions are still excluded. However, some care functions can now be performed as flexi-jobs, provided the applicable diploma and qualification requirements are met.
What changes are there regarding the flexi-wage?
Until 1 July 2026, the flexi-wage was subject to a strict rule: it could not exceed 150% of the basic minimum wage of the function or of the GMMI, including all bonuses, allowances and benefits.
Since then, the 150% limit is calculated exclusively on the basis of the basic minimum wage.
Allowances, bonuses and benefits granted based on legal or regulatory provisions or collective labour agreements are not included. However, individually granted benefits on top of the basic wage remain subject to this limit.
What fiscal treatment applies to the remuneration of an employee or pensioner in a flexi-job?
Income from flexi-jobs remains exempt from taxes and advance tax levy when subject to the special employer's contribution of 28%.
Since income year 2025, the fiscal ceiling for non-pensioned flexi-job employees has increased from 12,000 euros to 18,000 euros per year (income 2025). This amount is now indexed annually. For income year 2026, it amounts to 18,440 euros per year. If exceeded, the portion above the ceiling is taxed as ordinary remuneration.
For pensioners, there is no specific annual fiscal ceiling for income from a flexi-job: this income therefore remains in principle fully tax exempt.
Read more: “What fiscal treatment applies to the remuneration of a flexi-job employee?”
Will certain conditions be relaxed?
Previously, the flexi-job was subject to strict employment conditions. For example, it was forbidden to perform a flexi-job with a connected employer and strict rules applied to the separation between temporary agency work and flexi-job.
The new law introduces several targeted relaxations:
- A full-time employee can now perform a flexi-job in a connected company. You can therefore have a flexi-job performed in your company by an employee whose main employment is with a connected company.
- A temporary employee can be employed within the same quarter by the same temporary employment agency both as a temporary employee and as a flexi-jobber with different users.
- For pensioners, the reference quarter is now the quarter T instead of quarter T-2.
Today, the flexi-job is subject to strict employment conditions. For example, it is forbidden to perform a flexi-job with a connected employer and strict separation rules between temporary agency work and flexi-job apply.
Is an evaluation of the system planned?
Yes. The evaluation system is being updated.
A first evaluation is planned one year after the entry into force for the entire private and public sector. It will be carried out by the Federal Planning Bureau, the RSZ and the FPS Finance, and then repeated annually.
The legislator also places emphasis on the safety of the labour conditions of employees with a flexi-job.
Entry into force?
The new rules came into force on 1 July 2026.
What does Securex do for you?
For additional information or further questions, you can contact your Legal Advisor by e-mail at myHR@securex.be
Would you like to know more about the flexi-job system? Then consult our full file here.
