Flexi-jobs: a win-win for employers and employees

In December 2015, the Flemish government created a new employment regime for the hospitality industry: the flexi-job. The concept was an instant success and was extended to other sectors in 2018 and 2020. As a result, more and more employees and employers are enjoying the benefits of the scheme.

What is a flexi-job?

Flexi-jobs are meant for people who already have a job or are retired. Now, they can work as many hours on the side as they want and earn extra money on favourable terms.

What are the advantages of a flexi-job?

As an employer, you only pay 28% of the employer contributions. Moreover, there is no limit to the number of hours your flexi-job worker may work. As for employees, they receive pay that is not taxed, which means that their gross wages are their net wages.

A flexi-job entitles you to a salary (flexi-wage) and a single holiday allowance of 7.67% (flexi-holiday pay), which is paid along with the salary (gross salary equals net salary, as no deductions are made from it). The 28.00% contribution applies to full salary (including holiday pay).

Minimum wage:

• In the hospitality sector, the flexi minimum wage determined by the law of 16 November 2015 is maintained at €12.05 per hour (as of 1 November 2023), including the flexi-wage of €11.19 and the flexi holiday allowance of €0.86. 
• In all other sectors, including the healthcare sector, the flexi base wage must be at least equal to the gross amount of the salary scale applicable to the job performed. If there is no fixed salary scale, it must be at least equal to the RMMG

Maximum Wage :

• The flexi wage cannot exceed 150% of the basic minimum wage in the relevant sector or the GMMI (guaranteed minimum monthly income) 
• There is an annual tax ceiling of €12,000 for income from flexi work, except for retired persons. There is no tax exemption for the part above this amount.

Prerequisites for a flexi-job?

Prerequisites for employees

To work as a flexi-jobber, you must have worked 4/5 for at least 3 quarters for one or more employers other than the flexi-job employer and must not have reduced your working hours in the past 5 quarters.

Prerequisites for pensioners

To work a flexi job part-time as a pensioner, you must have retired at least 2 quarters before the start of the contract.

For example:

If you wanted to start in a flexi job in January 2024, you had to have retired before October 2023.

Exception:

If you previously worked at least 4/5th time until 31 December of the quarter preceding the start of your flexi job, you can start immediately.

Prerequisites for employers

Good news: checks on conditions for starting flexi-job have been simplified. The condition imposed on the employee (to have been employed at least 4/5ths of the time during 3 quarters or not to have reduced working hours during the 4th and 5th quarter preceding the flexi-job application) is now automatically verified based on the Dimona declaration. A positive response ("OK") to the Dimona declaration for an employee, whether you make the declaration yourself or via a social secretariat, indicates that everything is in order.

Not sure if someone meets the conditions? Contact the NSSO via the contact form or the telephone number 02/511 51 51. They will check whether your future flexi-job worker meets all the criteria.

Note!  In the quarter when you hire your flexi-job worker, that person may not have another employment contract with your company – for at least 4/5 of the full-time regime.

In which sectors can you hire flexi-job workers?

Initially introduced for the hospitality industry, the flexi-job regime has since been extended to the following sectors:

• Department stores
• Large retail stores
• Independent retailers
• Trade in food products
• Medium-sized foods business operators
• Hairdressers and beauty care
• Bakeries and confectioneries
• Temporary employment
• Hotel business

See the list of permitted sectors

How do you hire a flexi-job worker?

1. Draw up a framework agreement and an employment contract

In the first place, provide a written and signed framework agreement. There cannot be a flexi-job without a framework agreement. Note that this is not an employment contract, however.

What should a framework agreement include?

• The identity of both parties
• A concise description of the function(s)
• The flexible wage
• How the flexi-job employment contract needs to be presented by the employer to the flexi-job worker (in writing or orally) and the deadline for doing so
• A description of the conditions that the flexi-job worker must meet

In addition, you also need an employment contract which can be given either orally or in writing. It is drawn up for a fixed term or a specific work, full-time or part-time, with a fixed or variable schedule.

2. Request a social security number

You need a social security (NSSO/RSZ) number in order to recruit staff. Contact the Employers Identification Service Wide on www.socialsecurity.be (FR). Afterwards, you will need to register on the social security portal.

3. Declare the flexi-job worker in the Dimona

You register the flexi-job worker  (FR) for an entire period (max. one quarter) or a day. With the latter option, you enter the start and end times, but you don't have to sign a written employment contract. The contract is necessary for the full period declaration, however.

4. Declare the flexi-job worker in the DmfA

The DmfA declaration (FR) is the quarterly electronic declaration of wage and working time data. This must be submitted by the end of the month following the quarter at the latest. For example: the declaration for the first quarter must be received before April 30th.

Conclusion

If you are active in one of the sectors that are eligible for flexi-jobs, you, too, can benefit from this advantageous way of recruiting staff. The regime is also ideal to meet high staffing needs in a flexible way.