Flexi-jobs in Belgium: what changed on 1 July 2026
The change many associated with the end of 2026 has actually already taken effect: since 1 July 2026, flexi-jobs have, in principle, been open to all private and public sectors in Belgium. It is an important development for supplementary employment, particularly in hospitality, where the system began in 2015.
Expansion does not, however, mean everyone can hire anyone under this status. Worker-related conditions, sectoral exclusions, the tax ceiling and employers' obligations still apply.
From a hospitality tool to an almost universal system
Created to help hospitality businesses manage peak periods, flexi-jobs were gradually extended to other activities. The 2026 reform reverses the logic: instead of a short list of permitted sectors, almost all sectors are now open, subject to exclusions or opt-out decisions provided for by the scheme.
Some fields remain excluded or subject to specific limits, notably several agricultural, horticultural, maritime and domestic activities. Because the list can change, employers and workers should check their sector's position with official services before entering into a contract.
Who can take a flexi-job?
The general rule remains employment of at least four-fifths of full-time hours with one or more other employers during the reference quarter, known as T-3. Pensioners have a specific regime and need not meet that four-fifths condition.
Restrictions also prevent ordinary employment from being artificially converted into a flexi-job with the same employer. Rules on linked companies and certain full-time workers have, however, been adapted. The principle remains clear: flexi-jobs are intended as supplementary work, not a shortcut around a standard contract.
Pay, contributions and the tax ceiling
The employer pays a special employer contribution of 28%. Workers do not pay ordinary personal social security contributions on flexi-job pay. For non-pensioners, the tax benefit is limited to €18,440 a year: the portion above that ceiling loses its tax exemption. Pensioners are not subject to the same ceiling.
Specific minimum and maximum rates are published and indexed for hospitality. At the time of writing, the official social security portal lists a minimum of €12.78 and a maximum of €22.61 per hour, including holiday pay. As these amounts may be indexed, they must be checked before hiring.
What this changes for restaurants
For a restaurant, flexi-jobs remain particularly useful when business is concentrated in the evenings, at weekends, during the tourist season or around events. They allow a team to be reinforced for a few services without building the entire schedule around overtime.
Opening the system to almost every sector does create new competition. An experienced worker who previously chose hospitality for extra income can now find a flexi-job in retail, services or public administration. Restaurateurs will therefore need to pay closer attention to welcoming staff, organising hours and management quality to retain their extra team members.
Useful flexibility, but not a solution to everything
The system meets a genuine need for flexibility and offers attractive supplementary income. It also raises a fundamental question: at what point does flexibility start replacing stable jobs? Flexi-jobs work best when they reinforce a permanent team, cover identifiable peaks and rest on a clear framework.
Workers need to check eligibility, monitor the annual ceiling and consider fatigue from combining jobs. Employers still need correct declarations, a contract, applicable pay and an accurate understanding of their sector's position.
Sources
FPS Employment — Flexi-job employment contract: https://emploi.belgique.be/fr/themes/contrats-de-travail/contrats-de-travail-particuliers/contrat-de-travail-flexi-job
Social Security — Flexi-jobs: https://www.socialsecurity.be/site_fr/employer/infos/flexi-jobs.htm
Horeca Wallonie — Flexi-jobs: https://www.horecawallonie.be/index.php/flexi-jobs
