What is a flexi-job today?
A flexi-job allows your employee to take on additional work with another employer under favourable social and tax conditions. The following individuals can perform a flexi-job:
- Workers employed for at least 4/5 of their time with another employer
- Pensioners, without any prior employment conditions.
The system is based on two separate contracts:
- A framework contract, which outlines the general conditions
- A flexi-job employment contract, created for each specific job.
Learn more: « What is a flexi-job? »
In which sectors are flexi-jobs allowed today?
When flexi-jobs were introduced in 2015, they were limited to the hospitality sector. Over time, the government has gradually expanded the flexi-job system to other sectors, including services, retail, and certain local activities.
As of January 1st, 2024, the most significant expansion of the system will occur. This extension will also introduce the opt-in/opt-out system:
- In sectors where flexi-jobs are allowed by default, social partners can decide:
- To completely exclude them, or
- To limit them to specific activities or categories of workers (opt-out).
- Conversely, in sectors where flexi-jobs are not yet allowed, social partners can decide:
- To partially or fully allow them (opt-in).
The government has announced a further extension of the flexi-job system to all sectors on April 1st, 2026.
However, this generalisation will be accompanied by the retention of the opt-out mechanism, which means that:
- Each sector could continue to exclude or limit the use of flexi-jobs
- The sectoral social dialogue will remain crucial.
What changes regarding flexi-salary?
Currently, the flexi-salary is subject to a strict rule: it cannot exceed 150% of the minimum base salary for the job or the GMMI (including all bonuses, allowances, and benefits).
The government plans to adjust the application of the 150% rule to make the system more flexible and appealing. In the future, the cap of 150% will be calculated solely on the minimum base salary. The bonuses and supplements will be excluded from the calculation, except when granted under legal or regulatory provisions.
Towards an increase in the tax ceiling for non-pensioned workers?
Income from flexi-jobs is exempt from tax and advance tax levy, up to 12,000 euros per year for non-pensioned workers.
The government plans to raise this ceiling to 18,000 euros per year. This amount will be indexed annually.
Read more: « What tax treatment for the remuneration of a flexi-job worker? »
Will some conditions be relaxed?
Currently, the flexi-job is subject to strict employment conditions. It is indeed prohibited to hold a flexi-job with a related employer, and there are strict rules for separation between temporary work and flexi-jobs.
The government has announced several targeted relaxations:
- A full-time worker could perform a flexi-job in a related company. This means that a worker whose main employment is in a related company can also have a flexi-job in your company.
- A temporary worker could, within the same quarter, be employed by the same temporary agency both as a temp and as a flexi-jobber with different users.
Effective date?
The new rules regarding flexi-jobs are expected to come into effect on April 1st, 2026, but this is yet to be confirmed.
As soon as the final texts are adopted and the practical details are known, we will keep you informed on Lex4You about the developments and their concrete impacts for your company.
What does Securex do for you?
For any additional information or further questions, please do not hesitate to contact your Legal Advisor by email at myHR@securex.be
To learn more about the flexi-job system, consult our complete file here.
Sources
- David Clarinval authorises flexi-jobs in all sectors | David Clarinval
- Federal coalition agreement 2025-2029
