The flexi-jobs are being expanded, and the tax-free limit is being increased.

What new developments regarding flexi-jobs can we expect soon?

The federal government has recently finalised its Easter agreement, which enables several provisions from the federal coalition agreement to take effect shortly. One of these provisions is the increase in the tax-free threshold for flexi-jobbers. Furthermore, the coalition agreement outlines several innovations for flexi-jobs.

This AI-generated translation may contain errors and should not be considerd legal advice. For accurate info, refer to the Dutch or French version or consult your Securex Legal Advisor.

Extension of Flexi-Jobs

Flexi-jobs will be permitted across all sectors, with particular attention given to protected professions in both the public and private sectors. However, sectors will retain the option to exclude flexi-jobs through an opt-out mechanism.

Increase from 12,000 to 18,000 Euros

The maximum fiscal income for non-retired flexi-jobbers will increase in 2025 from 12,000 to (indexed) 18,000 euros.

Our tip: Different limits apply for retirees. If you hire a retiree to perform a flexi-job, please inform your Client Advisor to ensure that wages are calculated and reported accurately.

Starting from income year 2025, your flexi-jobbers can check via mycareer.be whether they have reached the annual limit for flexi-income. If this limit is exceeded, tax must be paid on the amount that surpasses the limit.

Maximum Hourly Wage

As of January 1, 2024, the flexi-wage may not exceed 150% (including bonuses) of the basic minimum wage, unless a different maximum has been established in a collective agreement that has been declared generally binding by royal decree.
The maximum hourly wage is set to increase to 21 euros; however, the agreement does not specify which sectors this applies to (whether it is limited to hospitality or includes other sectors as well).

Connected Enterprises

From 2024 onwards, you may not employ a flexi-jobber at an enterprise that is connected to your enterprise. This applies to situations where an employee has a standard labour contract with one employer and works as a flexi-jobber at a connected enterprise (as defined in Article 1.20 of the Companies Code).
This prohibition will be lifted for full-time employees.

How Securex Assists You

These measures have been included in a draft program law and are not yet applicable. They must first be approved by parliament and will only become final after publication in the Moniteur belge.

Would you like to understand what these measures mean for your enterprise and your employees? Be sure to register for our training social update on June 17, 2025.