New flexi-job rules from 1 April 2026: what every employer needs to know
Flexi-jobs are getting a serious overhaul in 2026. For employers and workers alike, the conditions, ceilings and administrative rules are all changing. Labour law is being reshaped with a double aim: to make flexi-jobs easier to use, and at the same time to regulate them more tightly within the wider labour market.
This article gives you a clear, practical overview of what changes from 1 April 2026, how it affects your organisation and what you need to keep in mind as an employer when hiring flexi-job workers. Everything you need to walk into the new rules fully prepared.
What's changing for flexi-jobs in 2026?
The flexi-job reform is part of the 2025-2029 coalition agreement (the De Wever I government) and is being phased in. The measures raising the income ceiling have already been approved and apply retroactively from income year 2025. The expansion to all sectors takes effect on 1 April 2026.
In practice, flexi-jobs become possible in almost every sector, a major shift from previous years when the system was far more limited. At the same time, the ceilings, social contributions and conditions are being clarified in labour law to prevent abuse. Sectors do keep the option to exclude or regulate flexi-jobs through an opt-out.
For you as an employer, that means changes to administration, planning and payroll processing. Using flexi-jobs therefore calls for an adjusted approach.
Who are flexi-jobs for from 2026?
Flexi-jobs remain aimed first and foremost at people who already hold a main job. Anyone working at least 80 percent (4/5) of full-time for another employer can take on a flexi-job, provided they meet the conditions. This employment condition is checked against the third quarter before the flexi-job starts (T-3).
Pensioners can also work as flexi-job workers, with no prior employment condition. Here, an important distinction applies between statutory pensioners and early pensioners (more on this below).
What matters is that anyone who qualifies must be able to prove it each quarter through correct Dimona (immediate employment declaration) and NSSO (National Social Security Office) declarations. The check is carried out automatically when the Dimona is filed.
How much can you earn from a flexi-job in 2026?
Non-pensioned flexi-job workers can earn up to 18,000 euros per year tax-free from flexi-jobs. This ceiling is one of the most talked-about changes: the previous limit was 12,000 euros. The higher amount has been approved and already applies from income year 2025, and it is indexed annually, reaching around 18,440 euros for 2026.
Pensioner ceilings
For pensioners, the rules differ depending on their situation:
- Statutory pensioners (aged 66 or with a 45-year career): can earn an unlimited amount through flexi-jobs, entirely free of taxes and social contributions.
- Early pensioners: in 2026, a ceiling of 8,121 euros in untaxed annual flexi-job income applies. Going over it reduces the pension in proportion to the amount exceeded.
As an employer, it pays to spell out this distinction clearly to any flexi-job workers who are pensioners.
Which sectors are covered from 1 April 2026?
From 1 April 2026, flexi-jobs are allowed by default in every sector. That is the big change: until now, they were only possible in specific fields such as hospitality (horeca), retail and a handful of others.
The default flips entirely: flexi-jobs are now possible unless a sector explicitly decides otherwise through an opt-out. Within a given sector, trade unions and employers can jointly decide to exclude or limit flexi-jobs. A sector that opts out first can rejoin later through an opt-in.
Only a minority of sectors are expected to opt out. Even so, you should check in advance whether your sector permits flexi-jobs, which depends on the Joint Committee (JC) and existing collective labour agreement (CLA) arrangements.
What changes for NSSO and social contributions?
Flexi-jobs stay attractive thanks to their favourable NSSO status. As an employer, you pay a special employer contribution of 28% on top of the flexi-wage, while the flexi-job worker owes no personal social contributions. For the worker, the principle of gross equals net still holds.
The federal government wants to ease the administrative burden for employers while still ensuring accurate declarations. In practice, that means payroll processing and quarterly reporting need extra care, especially for flexi-job workers active in several sectors.
Even without personal contributions, flexi-job workers still build up social rights: pension, holiday pay and unemployment benefit.
Wage conditions and the 150% rule
The flexi-wage comes with rules. It cannot fall below the sectoral minimum wage, nor rise above 150% of the basic minimum wage for the role.
The government is adjusting how this 150% rule is applied. Going forward, the 150% ceiling is calculated on the basic minimum wage alone. Bonuses and supplements are left out, provided they are granted under legal or regulatory provisions.
Specific to hospitality
In hospitality, the maximum hourly wage goes up from 17 to 21 euros per hour. That gives employers in the sector more room to manoeuvre.
Working for affiliated companies
The ban on full-time employees taking a flexi-job at an affiliated company is being scrapped. This is a key relaxation: someone working full-time at company A can now take on a flexi-job at company B within the same group.
This change matters most for hospitality, where many businesses run several outlets or operate through multiple companies.
Temp agencies gain more room too: they would be able to employ the same person both as a temp worker and as a flexi-job worker, as long as it is not with the same user.
Voluntary overtime and the worker's consent
In certain cases, flexi-job workers can put in voluntary overtime. This is only possible with the worker's written agreement and within the set limits.
Asking a worker to take on voluntary overtime calls for transparent arrangements and accurate time registration. It is not an automatic extension of the contract, but a deliberate choice by both parties.
What does this mean for your admin?
The new rules bring a handful of administrative points to watch:
- Framework agreement: a written agreement that sets the general terms between you and the flexi-job worker.
- Flexi-job employment contract: a separate contract for each actual assignment.
- Dimona declaration: an accurate, timely declaration for every flexi-job worker (Dimona-FLX).
- Checking sector rules: confirming whether your sector allows flexi-jobs, and under what conditions.
- Communicating the ceilings: especially with pensioner flexi-job workers, it is important to spell out the applicable limits clearly.
Good payroll software and clear procedures make all the difference here.
Flexi-jobs and pensioners: what to watch
For statutory pensioners, flexi-jobs remain especially attractive: unlimited earnings with no taxes or social contributions, plus access to a much wider range of sectors from April 2026.
For early pensioners, stricter rules apply:
- a maximum of 8,121 euros per year in flexi-job income (2026 amount)
- going over it reduces the pension
- this limit falls away on 1 January of the year in which they turn 66
As an employer, it is wise to flag these rules to pensioner flexi-job workers and point them to mypension.be or mycareer.be for their personal situation.
Overview: key dates and changes
| Change | Effective date |
|---|---|
| Higher ceiling of 18,000 euros (non-pensioners) | Income year 2025 (retroactive) |
| Expansion to all sectors | 1 April 2026 |
| Sector opt-out/opt-in mechanism | 1 April 2026 |
| Removal of the affiliated-company ban | 1 April 2026 |
| Adjustment of the 150% rule | 1 April 2026 |
| Hospitality maximum hourly wage raised to 21 euros | 1 April 2026 |
An important caveat
Keep in mind that part of this legislation still has to be definitively confirmed and published. The main lines are set out in the coalition agreement and the budget agreement, but the exact terms may still change. Check the official sources or your social secretariat regularly for the most up-to-date information.
Last updated: January 2026
Sources: 2025-2029 coalition agreement, Acerta, Securex, Liantis, NSSO, Partena Professional