Key changes to the flexi-job scheme
A law fundamentally reforming the flexi-job scheme was recently approved and adopted by Parliament. The law has in the meantime been published in the Belgian Official and entered into force on 1 July 2026.
In this newsletter, we first provide a brief reminder of the basic rules governing the flexi-job scheme, followed by an overview of the main changes introduced by this reform.
1. What is a flexi-job?
A flexi-job is a form of secondary employment that allows an employee to perform additional work for one or more other employers alongside their main employment, provided that certain conditions are met. The scheme is also available to retired employees.
Eligible employees
Any employee working at least 4/5th of a full-time working time may take up a flexi-job with one or more other employers. This condition must be met during the 3rd quarter preceding the flexi-job employment.
Retired employees may also use this type of employment. However, the recent reform introduces certain changes to the eligibility conditions for this category (see section 3).
Flexi-job agreements
Two agreements must be concluded between the employer and the flexi-job employee:
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Framework agreement: This agreement reflects the parties' intention to enter into a flexi-job arrangement. It also outlines the general terms and conditions governing the flexi-job employment with the employer. The framework agreement must be concluded in writing prior to the start of the first flexi-job.
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Employment agreement: This is the fixed-term employment contract or the contract for a clearly defined work that governs the employee's effective employment under the flexi-job scheme.
Remuneration and benefits
The remuneration of a flexi-job employee must be specified in the framework agreement. It consists of a base salary together with all benefits and allowances linked to the employment under the employment contract (such as sector-specific bonuses, statutory allowances, etc.). The base salary must be at least equal to the sectoral salary scale applicable to an equivalent position or, where no such salary scale exists, to the guaranteed average minimum monthly income (GAMMI). The legislation also provides for a salary cap (see section 4 below).
The flexi-job remuneration is exempt from employees' social security contributions (only a special employer social security contribution is due) and from income tax, provided that it does not exceed the annual threshold of EUR 18,440. This annual threshold does not apply to retired flexi-job employees.
2. Eligible sectors
Initially, the use of flexi-jobs was limited to a number of specific sectors. However, the reform extends the scheme to all sectors.
As a result, any employer may now use the flexi-job scheme, regardless of its sector of activity, unless the relevant sector has expressly introduced exclusions ("opt-out") or restrictions through a sectoral collective labour agreement.
Among others, joint committees 144, 145, 116, 207, 124, 226 and 307 have introduced sector-specific exclusions or restrictions.
3. Pension and flexi-job
The flexi-job scheme remains available to retired employees. However, the reform has simplified the eligibility conditions.
From now on, it is sufficient for the employee to have retired status during the quarter (Q) in which they start their flexi-job. Previously, this status had to be verified in the second quarter (Q-2) preceding the start date of the flexi-job, which resulted in a waiting period. This requirement has now been abolished.
In this respect, the employer may ask the retired employee to provide evidence that they meet the eligibility conditions for the flexi-job scheme.
4. More flexible maximum remuneration
The base salary which can be granted under a flexi-job may not exceed 150% of the minimum base salary foreseen by the applicable sector for an equivalent position or, where no sectoral minimum salary exists, 150% of the guaranteed average minimum monthly income.
Allowances, bonuses and other benefits provided for by law or by sectoral provisions are not taken into account when determining this maximum base salary.
A specific cap applies in the hospitality sector, where the maximum salary is set at EUR 21 per hour.
If you have any questions regarding the above, please do not hesitate to contact us at legal@pro-pay.be.
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