Flexi minimum wage
Before discussing the new maximum wage, let us first review the rules about the minimum wage in the horeca sector. In PC 302, a flat-rate minimum wage applies to flexi-job workers, no matter what job they do. This is an important difference compared to other sectors, where the wage is based on scales and job classifications.
In addition to the minimum wage, the flexi holiday allowance of 7.67% per hour is paid at the same time as the flexi wage.
The current minimum wage is €11.87. Adding the flexi holiday allowance, the total is €12.78 per hour.
Flexi maximum wage
Since 1st July 2026, a flat-rate maximum wage for flexi-job workers in the horeca sector has been introduced. This wage ceiling is €21 per hour, excluding the flexi holiday allowance, or €22.61 per hour including the flexi holiday allowance.
History
At the start of 2024, a wage ceiling was introduced for flexi-job workers to prevent abuse of the system. This ceiling was set at 150% of the flexi minimum wage, including bonuses and possible supplements. Problems appeared in sectors that apply 100% bonuses, for example for Sunday work.
New rule
The rule has now been changed for all sectors.
- In horeca, a flat-rate maximum wage has been introduced.
- In all other sectors, the maximum wage is set at 150%, excluding bonuses required by law or by a CBA.
Which bonuses and allowances is a flexi-job worker entitled to?
A flexi-job worker is entitled to all bonuses and allowances that a regular worker receives. This also applies in horeca.
However, when calculating the flexi wage, a distinction must be made between (gross) bonuses and (net) allowances. Let us focus on the horeca sector.
Bonuses
The principle gross = net applies to flexi-jobs. Both the basic salary and bonuses subject to NOSS benefit from the favourable flexi-job status. For flexi-job workers, these amounts are exempt from social security contributions and tax.
To calculate the maximum flexi wage of €21 per hour, all wage components that make up the flexi wage must be included.
Specifically, you must include night bonuses, Sunday surcharges and any bonuses at company level. Together with the basic salary, these amounts cannot exceed the ceiling of €21 per hour (excluding flexi holiday allowance).
Allowances
Besides bonuses, the horeca sector also grants certain allowances. These cover expenses and are always net allowances. They are therefore not part of the flexi wage but are added on top of it.
The flexi-job worker is entitled to these allowances on the same basis as a regular worker. These include the clothing allowance and the commuter allowance.
These net allowances must not be included when calculating the maximum flexi wage.
Numerical example
Example 1: wage ceiling respected
Jean works every Sunday as a flexi-job worker behind the counter of the café L’Amitié. He receives a basic salary of €18 per hour. Since he works on Sunday, he is also entitled to the Sunday surcharge of €2 per hour.
To check if the flexi wage does not exceed the ceiling, you must add the two amounts:
€18 + €2 = €20 per hour
Jean therefore does not reach the maximum of €21 per hour (excluding flexi holiday allowance). This pay is allowed.
Jean is also entitled to:
- A flexi holiday allowance
- A commuter allowance
- Possibly a clothing allowance
These allowances are not included in the calculation of the maximum flexi wage.
Example 2: exceeding the wage ceiling
Imagine Jean receives a basic salary of €20 per hour. With the Sunday surcharge of €2 per hour, his flexi wage is:
€20 + €2 = €22 per hour
Since the ceiling of €21 per hour is exceeded, this pay is not allowed. To stay within the flexi-job scheme limits, the basic salary must be reduced.
Indexation
In the horeca sector, there are now different rules for indexation.
|
Amount |
Time of indexation |
|
Scale |
1st January of each year |
|
Flexi wage (minimum and maximum) |
3 months after exceeding the pivot index |
|
Extras flat rates |
Start of the quarter following the exceeding of the pivot index |
This means that because the pivot index was exceeded in June, the flat rates for extras are indexed this month.
Learn more: « The pivot index has been exceeded »
In September 2026, the minimum and maximum flexi wage amounts will be indexed. They will then be:
- Minimum flexi wage: €12.11 per hour, €13.04 including the flexi holiday allowance
- Maximum flexi wage: €21.42 per hour, €23.06 including the flexi holiday allowance
Learn more: « Flexi-jobs: towards generalisation to all sectors »
What does Securex do for you?
We check the minimum and maximum wage of your flexi-job worker. We also apply the correct bonuses and allowances.
On Lex4You, you will find all the information about your joint committee as well as the current amounts.
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