Extension of flexi-jobs to (almost) all sectors as of 1 July 2026

A “flexi-job” is a type of employment that offers employees and retirees the opportunity to earn additional income from another employer without being taxed on that additional income. 

1. Extension of the flexi-job scheme 

Originally, the flexi-job scheme was limited to certain specific sectors of activity. 

Over time, however, this possibility was extended to many sectors, with specific “opt-in” and “opt-out” mechanisms. 

Flexi-jobs are now permitted in all sectors, including the public sector, and an “opt-out” and “opt-in” mechanism is provided for. 

In the healthcare sector, such an exclusion may also apply to an entire sector of activity, part of a sector of activity, or a proportion of the total volume of work performed for an employer within that sector. 

Healthcare professionals may now also work under a flexi-job arrangement, provided that the flexi-job worker holds the required qualifications and diplomas. 

However, the exclusion of artistic, artistic-technical and artistic support functions remains generally applicable. 

In the public sector, positions reserved for statutory staff may not be performed under a flexi-job arrangement. 

2. Broader individual access to flexi-jobs 

An employee may only work as a flexi-job worker if they have another main occupation with a different employer. The reform relaxes some of the associated conditions. 

An employee may only work in a flexi-job if: 

• during the third quarter preceding the quarter in which they perform the flexi-job, they were already employed for at least 4/5 of a full-time position; AND 
• during the same quarter in which they perform the flexi-job, the employee:  

1) is not employed, either beforehand or concurrently, under another employment contract or statutory appointment with the employer for whom they perform the flexi-job. Since 1 July 2026, this condition no longer applies to temporary agency workers, provided that the temporary employment agency does not assign them to the same user undertaking simultaneously as both a temporary agency worker and a flexi-job worker;  

2) is not in a period covered by a termination indemnity payable by the employer for whom they perform the flexi-job;  

3) is not serving a notice period;  

4) is not employed under an employment contract by the user undertaking to which they are assigned by a temporary employment agency to perform the flexi-job;  

5) is not employed by an affiliated company, within the meaning of Article 1:20 of the Belgian Code of Companies and Associations, of the company with which they have an employment contract for a position corresponding to at least 4/5 of the full-time employment of a reference person in the sector. In principle, this last condition does not apply to employees who are employed full-time under a standard employment contract.  

The rules are also relaxed for pensioners. The requirement to have been employed at least 4/5 during the reference quarter Q-3 no longer applies. A pensioner may therefore always immediately take up a flexi-job. 

3. Adjustment of the flexi-job pay 

Since 1 January 2024, flexi-job pay (including benefits and bonuses) could, in principle, no longer exceed 150% of the basic minimum wage. 

Following the reform, bonuses and benefits granted pursuant to statutory or regulatory provisions or collective bargaining agreements are no longer taken into account when calculating this cap. 

In practical terms, this means that flexi-job workers can now earn more. 

A different mechanism applies in the HORECA sector (Joint Committee 302). A derogatory maximum wage of EUR 21/hour (indexed) applies in this sector. 

4. Entry into force 

The reform entered into force on 1 July 2026. 

As a transitional measure, and exclusively in 2026, sectors may request an exclusion on a quarterly basis. Until 31 August 2026, existing authorisations and exclusions may also be amended by Royal Decree. 

Source: Act of 28 June 2026 containing various provisions concerning flexi-jobs, Belgian Official Gazette, 2 July 2026.