What is a flexi-job today?
With a flexi-job, your employee can do an extra job with another employer, under socially and fiscally favourable conditions. A flexi-job can be done by:
- Employees who work at least 4/5 with another employer
- Pensioners, without any previous employment condition.
The system is based on two separate contracts:
- A framework agreement that sets out the general conditions
- A flexi-job labour contract, signed for each actual job.
Read more: “What is a flexi-job?”
In which sectors are flexi-jobs allowed today?
When introduced in 2015, flexi-jobs were only allowed in the hospitality sector. Over time, the legislator gradually extended the flexi-job system to other sectors, especially certain services, trade and local activities.
On 1 January 2024, the system was expanded the most. 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 completely, or
- To limit them to certain activities or groups of employees (opt-out).
- In sectors where flexi-jobs are not yet allowed, the social partners can decide:
- To allow them partially or fully (opt-in).
The government now plans a extension of the flexi-job system to all sectors, with access rules for protected professions, including some care functions.
However, this generalisation would keep the opt-out system, meaning that:
- Each sector can still exclude flexi-jobs or limit their use
- Sectoral social dialogue remains important.
Example in the construction sector
The construction sector (JC 124) has already announced some specific restrictions. Retired employees could do a flexi-job in all roles, while other flexi-jobbers would be limited to roles that do not require basic safety training, such as administration, workshops, warehouses or logistics.
What changes regarding the flexi-wage?
Currently, the flexi-wage must follow a strict rule: it cannot be more than 150% of the basic minimum wage for the job or the GMMI (including all bonuses, allowances and benefits).
The government wants to change how the 150% rule is applied. In the future, the limit would only be based on the basic minimum wage. Bonuses and allowances would not be included, as long as they are given according to legal or regulatory rules.
What tax treatment applies to the remuneration of an employee or pensioner working under a flexi-job scheme?
Income earned under a flexi-job scheme remains exempt from income tax and withholding tax, provided it is subject to the special employer contribution of 28%.
Since income year 2025, the tax ceiling applicable to non-retired flexi-job workers has been increased from EUR 12.000 to EUR 18.440 per year (income year 2026). This amount will henceforth be indexed annually. Any amount exceeding this ceiling is taxed as ordinary remuneration.
For pensioners, no specific annual tax ceiling applies to income earned from a flexi-job: such income therefore remains, in principle, fully exempt from taxation.
Read more: “What fiscal treatment applies to the remuneration of a flexi-job employee?”
Will certain conditions be relaxed?
Currently, the flexi-job has strict employment conditions. For example, it is forbidden to do a flexi-job with a connected employer and there are strict separation rules between temporary agency work and flexi-jobs.
The government announced some targeted relaxations:
- A full-time employee could do a flexi-job in a connected company. This means an employee whose main job is in a connected company can do a flexi-job in your company.
- A temporary employee could be employed in the same quarter by the same temporary employment agency both as a temporary employee and as a flexi-jobber with different users.
Is an evaluation of the system planned?
Yes. One year after the law comes into force, the joint committees must give an evaluation to the Minister of Labour on the use of flexi-jobs in their sector.
This evaluation will include, among other things, the number of hours worked by flexi-jobbers and the occupational safety conditions.
Entry into force?
On 30 April 2026, the Council of Ministers approved in second reading a draft bill with several changes regarding flexi-jobs. The text still needs to be approved by Parliament and published in the Moniteur belge before the new rules apply.
As soon as the final texts are adopted and the practical details are known, we will keep you informed via Lex4You about the developments and the concrete impact for your company.
What does Securex do for you?
For more information or 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.
