The Act of June 28, 2026, containing various provisions concerning flexi-jobs, published in the Belgian Official Gazette on July 2, 2026, thoroughly reforms the flexi-job system. This reform implements several measures provided for in the government agreement and pursues a twofold objective: to offer greater flexibility to employers while enabling a larger number of workers to supplement their income under favorable social and tax conditions. The new provisions have been in effect since July 1, 2026.
An Expansion to (Almost) All Sectors
The main change is the extension of the system to all private and public sectors. Until now, flexi-jobs were limited to certain sectors such as hospitality, retail, and healthcare. Now, the principle has been reversed: all sectors may utilize the system, unless they decide to exclude it entirely or partially through a sector-level “opt-out” mechanism. Employers will therefore need to continue verifying whether their joint committee actually authorizes the use of flexi-jobs.
More Flexible Rules
The reform also introduces several practical adjustments.
The annual income exemption limit for non-retired workers is raised to €18,000 (an amount indexed to €18,440 for 2026). The social security and tax regime remains unchanged: the worker receives tax-exempt net pay within the legal limits, while the employer remains liable for a special employer contribution of 28%.
Another important change: an employee may now take on a flexi-job with a company affiliated with their primary employer, which was previously prohibited. This change offers greater flexibility to corporate groups.
The law also amends certain rules applicable to retirees and clarifies the procedures for verifying eligibility for the program.
An Opportunity for Employers
For companies facing temporary labor needs or recruitment challenges, the flexi-job is becoming a particularly valuable management tool. Its expansion to most sectors should enable more employers to handle peaks in activity without bearing the cost of a traditional employment contract.
However, this flexibility does not exempt employers from complying with the legal requirements for accessing the program, particularly regarding the worker’s status, minimum pay, and any restrictions established at the sectoral level.
