Belgium expands flexi-job system across most sectors

At a glance

• From 1 July 2026, flexi-jobs are permitted in all sectors unless a sector expressly prohibits them through a collective bargaining agreement confirmed by Royal Decree.
• Employees with a full-time primary role can now undertake a flexi-job with an employer in the same corporate group, removing a previous restriction.
• The legislation clarifies that certain premiums and benefits, including shift, night and overtime premiums, are excluded when assessing the 150% minimum wage remuneration cap.
• Income from flexi-jobs continues to benefit from favourable tax and social security treatment, subject to an annual earnings ceiling of EUR18,880 for 2026.
• The reforms significantly broaden the availability and flexibility of the flexi-job regime for both employers and workers.

Belgium has further expanded its flexi-job regime through the Act of 28 June 2026, building on a system that was originally introduced in 2015 for the hospitality sector and subsequently extended to a number of other industries.

The most significant change is the reversal of the previous eligibility framework. Since 1 July 2026, flexi-jobs are permitted in all sectors unless sector-specific legislation expressly prohibits them. Joint committees may negotiate collective bargaining agreements banning the use of flexi-jobs, which can then be confirmed by Royal Decree. Previously, flexi-jobs were only permitted in sectors expressly designated by law.

The legislation also removes a longstanding restriction preventing employees from undertaking a flexi-job with an employer belonging to the same corporate group as their primary employer. Employees with a full-time main employment relationship may now perform a qualifying flexi-job within the same group, creating additional opportunities for more flexible remuneration arrangements.

The Act further clarifies how remuneration limits are assessed. Pay under a flexi-job must not exceed 150% of the minimum wage applicable to the relevant position. However, certain statutory or collectively agreed payments, including shift premiums, night-work premiums, overtime premiums and 13th-month payments, are excluded when calculating compliance with that threshold.

Income earned through flexi-jobs continues to benefit from favourable tax and social security treatment, although the regime remains subject to an annual earnings cap, which has been set at EUR18,880 for income earned in 2026.