Flexi-jobs in Belgium 2026: cap, conditions and minimum pay
In short
In 2026, you can take a flexi-job if you worked at least 4/5 of a full-time job for another employer three quarters earlier (quarter T-3), or if you are retired. No employee social security contributions are deducted: in a flexi-job, gross pay is net pay. If you are not retired, your flexi income is tax-free up to €18,440 for 2026, holiday pay included; above that, only the excess is taxed. In hospitality (horeca), the minimum has been €12.11 an hour since 1 September 2026, plus 7.67% flexi holiday pay (€13.04 in total); elsewhere, it is at least the pay scale for your job.
Who can take a flexi-job in 2026?
There are two ways in. Either you worked at least 4/5 of a full-time job, for one or more employers other than your flexi employer, in the third quarter before the flexi-job (quarter T-3): for a flexi-job in January 2027, you need that 4/5 in April, May and June 2026. Or you are retired, with a statutory retirement pension (early retirement included) or a survivor’s pension: then there is no 4/5 condition. A transitional allowance does not count as a pension. You can check whether you qualify on mycareer.be, under Flexi-job.
- No flexi-job with an employer who already employs you under another contract in the same quarter. Since 1 July 2026, a temp agency may employ you both as a temp and as a flexi-worker, but never for the same client company.
- No flexi-job during a period covered by compensation in lieu of notice or dismissal compensation paid by that employer.
- In a company linked to the one where you work 4/5 or more: only if you already work full time elsewhere (since 1 July 2026).
- If you go from 100% in T-4 to 80% in T-3, no flexi-job for two quarters (T and T+1).
- For the 4/5, these do not count: hours as a student worker (solidarity contribution), as an apprentice, as an occasional worker in hospitality or farming, in another flexi-job, and hours worked up to 31 December of the year you turn 18. Sick leave, maternity leave and temporary unemployment do count; time credit, parental leave and unpaid leave lower your working time.
Which sectors allow flexi-jobs in 2026?
Since 1 July 2026, flexi-jobs are in principle open to all private and public sectors, apart from a few sectors and roles. A royal decree published in the Belgian Official Gazette on 9 September 2026, effective from 1 July 2026, confirmed these exclusions. The list may change on 1 January 2027: sectors have until 30 September 2026 to ask to be excluded or let back in.
| Sector or role | Flexi-job in 2026 |
|---|---|
| Hospitality, retail, temp work and most other sectors | Yes |
| Healthcare, social care and childcare | Yes, but the share of flexi work at an employer may be capped. Care roles (nurse, care assistant): allowed since 1 July 2026, with the required diplomas and qualifications |
| Artistic, artistic-technical and artistic support roles, sex work | No, in every sector |
| Agriculture (JC 144) | No |
| Horticulture (JC 145) | No, except laying out and maintaining parks and gardens |
| Funeral services (JC 320) | No, except occasional-worker activities |
| Domestic staff (JC 323) | No |
| Sea fishing (JC 143) | No, except shore staff and warehouse staff |
What is the flexi cap in 2026, and what happens above it?
In a flexi-job, no employee social security contributions are deducted, whatever you earn: your gross pay is also your net pay. Your employer pays a special contribution of 28% on your full pay, holiday pay included. If you are not retired, your flexi income is tax-free up to €18,440 for the 2026 income year (tax year 2027), across all your flexi employers, pay and holiday pay included. It appears on your 281.10 income slip, and you enter it in your tax return under code 262. What you have already earned is shown on mycareer.be.
Above €18,440, only the part over the cap is taxed, as ordinary pay; your flexi status does not change. If one employer paid you more than €18,440 in the year, that employer withholds tax at source on the excess. If you only go over the cap by adding up several employers, the calculation is done automatically with your tax return. Example: €20,000 of flexi income in 2026 from one employer means €18,440 tax-free and €1,560 taxed as ordinary pay, with tax withheld.
Retired: no tax cap. All your flexi income is tax-free, whatever the amount, and you do not enter it in your tax return. But if you took your retirement pension before the statutory retirement age without a 45-year career, it counts towards the Federal Pensions Service limits: in 2026, €8,121 of flexi income a year and €10,432 gross of earned income in total (€15,648 with a dependent child). Above that, your pension is cut.
What is the minimum flexi wage in 2026?
| In 2026 | Hospitality (JC 302) | Other sectors |
|---|---|---|
| Minimum gross hourly wage (gross = net) | €12.11, since 1 September 2026 (indexed amount) | The pay scale for your job or, if there is none, the guaranteed average minimum monthly income (the national minimum wage) |
| Flexi holiday pay | 7.67% on top, paid with your wage: at least €0.93 an hour, €13.04 in total | 7.67% on top, paid with your wage |
| Maximum gross hourly wage | €21.00, bonuses included (€22.61 with holiday pay) | 150% of the minimum basic wage for your job; bonuses set by law or a collective agreement do not count towards this limit |
| Bonuses (night, public holiday, year-end…) | Due on top if your collective agreement provides for them, within the maximum | Due on top if your collective agreement provides for them |
| Days off | Not paid when you take them: the holiday pay already comes with each wage | Not paid when you take them: the holiday pay already comes with each wage |
Related questions
Can you take a flexi-job as a student?
Your student-job hours (solidarity contribution) do not count towards the 4/5 condition of quarter T-3. With student jobs only, you cannot take a flexi-job: three quarters earlier, you need a job of at least 4/5 of full time with another employer, or a pension.
How many hours can you work in a flexi-job?
The NSSO rules set no maximum number of hours for flexi-jobs. They cap the hourly wage (at most €21.00 in hospitality, without holiday pay) and, for tax, your income for the year: €18,440 tax-free in 2026 if you are not retired.
Can my main employer hire me as a flexi-worker?
No. In the same quarter, you cannot do a flexi-job for an employer who already employs you under another contract, and your 4/5 must be worked for other employers. The only exception since 1 July 2026: a temp agency may employ you as a temp and as a flexi-worker, for different client companies.
Is flexi-job income taxed?
Not up to €18,440 of flexi income in 2026, pay and holiday pay included, across all your flexi employers, if you are not retired. Above that, only the excess is taxed as ordinary pay. Retired: your flexi income is tax-free whatever the amount.
Retired: is there a cap on flexi-job income?
No tax cap. But with an early retirement pension and no 45-year career, flexi income above €8,121 in 2026 cuts your pension by half the percentage by which you exceed it, and all your earned income together must stay within €10,432 gross (€15,648 with a dependent child). From 1 January of the year you reach the statutory retirement age, there is no limit.
Official sources
- NSSO (ONSS), administrative instructions 2026/3: flexi wage, tax cap and conditions (in French)
- NSSO, instructions of 26 June and 3 July 2026: flexi-job extension, excluded sectors, indexation (in French)
- NSSO, instruction of 16 September 2026: royal decree published on 9 September 2026 (in French)
- FPS Finance, flexi-jobs: tax exemption and cap (in French)
- Federal Pensions Service, additional income during retirement
- mycareer.be (Sigedis): flexi counter and eligibility
Trakko is not an official source: this guide sums up the rules as published by the authorities on the date shown. For an answer you can rely on, check Student@work, mycareer.be or the body quoted.
Read next
- Retired in Belgium in 2026: how much can you earn on top of your pension, with or without a flexi-job?
- Hospitality (horeca) 2026 in Belgium: student pay, extras (50 days) and Sundays
- Tracking your student or flexi-job hours in Belgium in 2026: Student@work, a spreadsheet or an app?
- Student jobs in Belgium 2026: how many of your 650 hours are left?