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The flexi-job program was expanded to all sectors in Belgium effective July 1, 2026. A flexi-job is a form of supplementary employment that allows individuals to earn extra income in a way that offers tax and social security benefits.
What will change for you as an employer?
Expansion to All Sectors and Joint Committees
The flexi-job system is being expanded to all sectors and joint committees. However, the various sectors retain the option to opt out of the system entirely or partially—and even to rejoin it at a later date, if desired.
Hiring a flexi-jobber at your affiliated company
From now on, you can also hire a flexi-jobber who works full-time as a permanent worker or employee at a company affiliated with your company.
More flexibility for your temporary workers
Temporary workers will be able to work as regular temporary workers for user A and as flexi-jobbers for user B.
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Why offer flexi-jobs at your company?
Experienced professionals, ready to start immediately
Retired engineer
Motivated IT specialist
Experienced maintenance technician
Flexibility
Handling peak workloads
Temporary assignments
Coverage during sick leave
Financially attractive
Employee: gross = net
Employer: lower contribution rate
No standard social security contributions, and the full flexi-wage qualifies as a deductible business expense.
What are the actual costs?
Hourly wage: This is determined by the sector’s minimum wage scale—including 7.67% vacation pay. A specific wage scale applies to the hospitality industry. The flexi-wage may not exceed 150% of the minimum base wage.
Special employer contribution to the RSZ: As an employer, you pay a fixed reduced rate of 28%.
The total flexi-wage, including allowances and vacation pay, constitutes fully deductible business expenses.
How do you go about this?
As an employer, you must draw up a written framework agreement that sets out the terms (job description, salary, payment schedules, etc.).
Compliance with these conditions is automatically verified through the Dimona declaration. When you submit the Dimona declaration (either on your own or through a social secretariat) and receive a “Dimona accepted” notification, the conditions are met:
Employment conditions: The employee must have worked at least 4/5 of the time for another employer three quarters ago.
People aged 65 and older can earn additional income without restriction.
Specific income limits apply to retirees under the age of 65; once the statutory retirement age is reached, they can start working as a “flexi” immediately.
You must file a separate Dimona declaration, type FLX, before each assignment begins. The hours worked must be recorded via an attendance tracking system.