A flexi-job is a special Belgian employment contract for earning extra income alongside a main job or a pension. The core condition: in the reference quarter (three quarters earlier) you already work at least 4/5 for one or more other employers, or you are retired. The scheme started in hospitality and now covers a growing list of sectors — including retail, care and events.
The advantage sits in the deductions: on a flexi-wage the employee pays no ordinary social-security contribution and, as a rule, no payroll withholding tax, so net pay is close to gross. Sectoral minimum flexi-wages apply, flexi holiday pay is paid out together with the wage, and an annual tax ceiling applies to non-pensioners. The exact conditions, sectors and ceilings change regularly — check the FOD Employment pages for the current rules.
Frequently asked questions
Who can take a flexi-job?
Anyone who worked at least 4/5 for another employer in the reference quarter, and pensioners. You cannot take a flexi-job with the employer of your main job.
Do I pay tax on a flexi-job?
As a rule no: the flexi-wage is exempt within the legal conditions, with an annual ceiling for non-pensioners. Current amounts are published by the FOD Employment.
Official sources
- Flexi-job contract — FOD Employment