New rules for flexi-jobs from 1 July 2026

Expansion of the scope

The most significant change is the extension of the flexi-job system to (almost) all sectors, both in the private and the public sector.

This expansion takes place while maintaining the existing rules governing access to regulated professions. In the public sector, the applicable statutory employment regulations must also always be respected.

From 1 July 2026, in principle, all employers will be able to engage flexi-job workers unless their sector is expressly excluded. The general exclusion for artistic, artistic-technical and artistic support functions remains in place.

In addition, sectors retain the possibility of excluding the flexi-job system in whole or in part through a so-called opt-out mechanism. As a general rule, joint committees may determine these exclusions on an annual basis. For 2026, however, a transitional arrangement allows for full or partial exclusions to be introduced on a quarterly basis.

Additional restrictions also apply to the childcare and healthcare sectors. Organisations operating in these sectors may limit the use of flexi-jobs to a specific percentage of their total employment volume.

Changes to the eligibility conditions

The basic conditions for performing a flexi-job remain unchanged. A flexi-job worker (with the exception of pensioners) must have been employed at least four-fifths (4/5) during the reference quarter T-3.

Adjusted reference period for pensioners

From 1 July 2026, the reference period for pensioners performing a flexi-job will change. Whereas previously the worker had to be retired during quarter T-2, the requirement will now apply to quarter T.

This means that the worker must actually be retired during the quarter in which the flexi-job is performed.

Exception for temporary agency workers

The prohibition on working simultaneously for the same employer as both a regular employee and a flexi-job worker remains unchanged.

However, an exception is introduced for temporary employment agencies. From 1 July 2026, a temporary agency worker may simultaneously work as both an agency worker and a flexi-job worker, provided that the two assignments are not performed for the same user undertaking.

Relaxation for affiliated companies

The prohibition on performing flexi-jobs within affiliated companies is also relaxed for full-time employees.

From 1 July 2026, full-time employees will be allowed to perform a flexi-job within an affiliated company.

Reform of the salary ceiling

The method for calculating the salary ceiling is also changing.

From 1 July 2026, the 150% limit will be calculated solely on the basis of the base salary rather than the flexi-wage. Bonuses and benefits resulting from legal or sectoral obligations will therefore no longer be taken into account when determining this limit.

Benefits granted individually to an employee, however, will continue to be included in the calculation.

Maximum hourly wage in the hospitality sector

A specific maximum hourly wage for flexi-job workers is also being introduced in the hospitality sector.

From 1 July 2026, this maximum hourly wage will be €21 per hour. This amount will also remain subject to the usual indexation adjustments.

Introduction of an evaluation system

The reform also provides for an evaluation of the flexi-job system.

One year after its entry into force, the following aspects will be assessed:

• the functions in which flexi-job workers are employed;

• the extent to which they are employed;

• whether the objectives of the reform have been achieved;

• the impact of the new legislation.

Following this initial evaluation, annual follow-up evaluations will take place.

Entry into force

The new legislation applies to work performed from 1 July 2026 onwards.

Work performed before this date will remain subject to the previous rules.