12 March 2024

New regulations on flexi jobs

by Chelsy Deventer and Elissa Vantomme

Since its introduction in 2015, the flexi job has already undergone several extensions and adjustments. In this article, we take a look at the most recent changes that came into effect on 1 January 2024 as a result of the Programme Act of 22 December 2023.

What is a flexi job?

A flexi job is a form of employment where an employee can take on an additional job, alongside their main employment, with one or more other employers under favorable conditions.

Who can do a flexi-job?

A flexi job is possible when the concerned employee has an existing employment with one or more other employers that is at least equivalent to 4/5 of a full-time job during the reference quarter T-3 (the third quarter preceding the flexi job).

There has been a tightening for employees transitioning from full-time employment to 4/5 employment. Employees who worked full-time in T-4 and 4/5 in T-3 cannot take up flexi jobs in T and T+1.

In addition to active employees, pensioners can, under certain conditions, also earn additional income under the flexi job scheme.

In which sectors can a flexi job be carried out?

A flexi-job can only be carried out within a limited list of sectors. After expansions in 2018 and 2023, the scope was significantly expanded again as of January 1, 2024. The possibility of using flexi-jobs in the events sector was particularly well-received. Due to the absence of a specific joint committee for the events sector, the potential application depends on the NACE code of the company's main activity, which must be listed in the legal enumeration. Additionally, the application is reserved for positions directly related to the organization of an event.

Additional sectors

Already possible

Transport by bus/coach

Bakeries and pastry shops

Funeral parlours


Child care

Trade in foods


Independent retailers


Food retail

Driving schools and training centres

Medium-sized food products

Automotive industry

Large retailers

Agriculture and horticulture

Department stores

Real estate sector

Hairdressers and beauty specialists

Moving sector


Exploitation of cinemas

Performing arts and music (no artistic functions)

Health care sector

Another novelty is the "opt-in and opt-out" possibility. This means that the social partners can decide to allow flexi-job employment entirely or partially, or again (partially) exclude it.

As an employer, you must now take into account a new limitation. After all, the Programme Act introduced the prohibition of flexi job employment in a company that is affiliated (in the sense of Art. 1.20 CC) with the company where the employee has an employment of at least 4/5.

Agreements as an employer

To use the flexi job system as an employer in the relevant sectors, you need to enter into two agreements.

First, a framework agreement must be drawn up. This agreement must be concluded in writing and prior to the first employment between the employer and the flexi job employee. There are some mandatory provisions that must be complied with, such as the identity of the parties, the agreed flexi wage, etc.

The framework agreement has become even more important in 2024, as the absence of the framework agreement was included in the Social Penal Code. This is accompanied by a level 2 sanction: a criminal fine of €400.00 to €4,000.00 or an administrative fine of €200.00 to €2,000.00, multiplied by the number of employees involved.

In addition, a flexi job employment agreement is also required. This agreement can be concluded orally or in writing but has implications for Dimona obligations.

What is the salary of a flexi job employee?

The employer must compensate the flexi job employee with a salary that is at least equal to the sectoral scale salary (hourly wage) for the position performed. This rule does not apply to the hospitality sector (PC 302). If the sector concerned would not have a scale salary, the employer must revert to the guaranteed average monthly minimum wage. Moreover, 7.67% holiday pay must still be calculated on this granted flexi wage.

In addition to this minimum wage, the maximum wage must also be taken into account. The flexi wage (including bonuses, allowances and benefits) may not exceed 150% of the minimum basic wage.

Employees do not have to pay any personal social contributions. Non-retired flexi-job employees also enjoy a favourable tax regime in the form of an exemption for flexi-job income up to €12,000.00 per year. Pensioners are not subject to this limit, but it is always advisable for them to check the possibilities of additional income, as there are specific rules on this subject.

Since January 1, 2024, there is also a higher employer contribution (28% instead of 25%).


The new regulations have not made it easier to navigate through the intricacies of flexi-job agreements. Our specialists can certainly assist you in this matter. Contact us at or fill in the form below.

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