Expansion from 1 July
The federal government plans to make flexi-jobs more widely available from 1 July 2026. Until now, they were only allowed in certain sectors, as set by law or through a collective labour agreement. With the reform, flexi-jobs will be extended to (almost) all sectors, although sectors can still limit or exclude the scheme by opting out.
Check before you start whether your joint committee allows flexi-jobs.
With the announced reform, flexi-jobs will generally be possible in almost all sectors. However, the social partners can still intervene. They can:
- completely exclude the scheme
- limit it to certain functions
- impose additional conditions
Check whether the employee meets the conditions
Not everyone qualifies for a flexi-job. So first check whether your candidate meets the conditions.
You can only recruit a flexi-jobber if they belong to one of these categories:
- An employee who works at least 4/5 with one or more other employers
- A pensioner
For employees who do not yet receive a pension, the 4/5 condition is usually assessed based on a reference quarter T-3. This means that the RSZ examines the employee's employment situation three quarters before the flexi-job quarter.
Example: Guy wants to start as a flexi-jobber with you from 1 July 2026. The RSZ then looks at his situation in the 4th quarter of 2025 (3 quarters earlier). Did Guy work at least 4/5 then? If yes, he is allowed to do a flexi-job.
For pensioners, the RSZ currently looks at quarter T-2: the employee must have been retired two quarters before the start of the flexi-job. The current draft law on flexi-jobs does provide that this check can in the future be done in the quarter itself (T), so that newly retired persons can start more quickly.
Also check whether there is a prohibition on cumulation. In the following situations, you cannot apply a flexi-job:
- The employee already works for you in the same quarter under another contract
- The employee is in their notice period or receives dismissal compensation from you
- The employee works for you both as a regular temporary employee and as a flexi-jobber
- The employee wants to do a flexi-job at a company connected to their main employer (where they work at least 4/5)
- The employee has recently reduced their full-time job to 4/5 and is still subject to the statutory waiting period
However, the government plans to relax the rules for connected companies. A full-time employee would in the future be able to perform a flexi-job at another company within the same group. This measure still needs to be confirmed.
Read more: "What are the conditions to work as a flexi-job employee?"
Conclude a written framework agreement
The framework agreement is mandatory before the first employment and must be recorded in writing.
The agreement must include at least the following:
- the identity of the parties,
- a brief description of the function,
- the flexi-wage,
- the manner and the period within which the flexi-job labour contract is offered,
- the conditions to be met to perform a flexi-job.
The framework agreement is therefore not a labour contract but only sets out the arrangements within which you cooperate.
Then conclude a flexi-job labour contract
For each function, a flexi-job labour contract must be concluded. This can be done orally or in writing, full-time or part-time, for a fixed term or for a clearly defined task.
Be careful not to confuse the two documents. The framework agreement only sets out the general framework, while the labour contract relates to the specific employment. You must keep both documents at the flexi-jobber's workplace. A model for both the framework agreement and the flexi-job labour contract can be found here.
Read more: "Which contract must be concluded with a flexi-job employee?"
Enter the correct Dimona data
Before your flexi-jobber starts, you must declare their start and end of the job via a Dimona FLX.
How you do this depends on the type of contract:
- Do you have no written labour contract? Then you make a daily Dimona declaration with start and end times.
- Do you have a written labour contract? Then you submit a Dimona declaration per period. That period may last a maximum of one quarter and you can submit it up to one month in advance.
Read more: "What about the Dimona obligation?"
What are the remuneration rules?
The employee receives a flexi-wage which is beneficial both socially and fiscally. In principle, this income is exempt from personal social contributions and tax within certain limits.
For the income year 2026, the tax-free maximum for flexi-jobs of non-pensioned employees is set at €18,440 (in 2025 it was €18,000).
In addition, there is another important limit: the flexi-wage may not exceed 150% of the applicable basic minimum wage, including all premiums, allowances and benefits related to the function.
This scheme will soon be relaxed. In the future, the maximum of 150% will only be calculated based on the basic minimum wage, without including premiums and supplements. This should make the scheme more flexible, especially in sectors where wage supplements are common.
Read more: "Flexi-wage and flexi-holiday pay"
What does Securex do for you?
We are happy to assist you with all formalities so that your first flexi-job recruitment runs smoothly.
- Check whether your sector can make use of flexi-jobs;
- Check the access conditions of the employee;
- Draft or review your framework agreement and flexi-job labour contract;
- Ensure everything is correct regarding Dimona, payroll administration and social documents
Do you have any questions or want more information? Contact your Legal Advisor via myHR@securex.be.
