What are flexi-jobs?
The flexi-job system was introduced in 2015 specifically for the hospitality sector (PC 302) and has since been extended to other sectors. It allows employers to engage workers who already have a main occupation with another employer. The flexi-jobber works as a form of supplementary income, under a particularly favourable tax and social security regime.
For the hospitality sector, the system remains by far the most popular. Restaurants, cafés, hotels, and catering companies use flexi-jobs to absorb peaks in demand without increasing fixed wage costs. The flexi-job wage is tax-exempt for the employee, and the employer contribution is only 28%, instead of the usual employee contribution of 13.07% plus an employer contribution of around 25%.
Important from 1 July 2026: the flexi-job scheme is being extended to almost all private and public sectors. Sectors can, however, request an exclusion (opt-out), which is laid down by royal decree. From that date, full-time employees may also perform a flexi-job with an affiliated company, and temporary agency workers can combine agency work and flexi-job work within the same quarter.
Conditions for the flexi-jobber
Not everyone is eligible for a flexi-job. The employee must meet the following conditions:
Employment in reference quarter T-3: the flexi-jobber must have worked at least 4/5 (80%) of full-time hours in the quarter three quarters before the quarter of flexi-job employment (with one or more employers other than the flexi employer). In concrete terms: anyone who wants to work as a flexi-jobber in the second quarter of 2026 must have worked at least 4/5 of full-time hours in the third quarter of 2025.
Not with the same employer: the flexi-jobber may not work simultaneously as a regular employee and as a flexi-jobber for the same employer. From 1 July 2026, it will be permitted to perform a flexi-job with a company affiliated with the main employer, provided the employee works full-time.
Pensioners: pensioners may take up a flexi-job without the 4/5 condition. They must actually receive a statutory pension in the quarter of the flexi-job; a transitional allowance does not count.
Students: student work under the solidarity contribution (max. 650 hours per year) does not count towards the 4/5 condition in T-3. Someone who has only worked as a student is therefore not eligible for a flexi-job.
The flexi-job wage
The minimum flexi hourly wage in hospitality (PC 302) has been €12.11 per hour since 1 September 2026. On top of that comes flexi holiday pay of €0.93 per hour, bringing the all-in cost to €13.04 per hour. For other sectors that offer flexi-jobs, the sectoral pay scale minimum for the role performed applies, not this hospitality minimum.
Important: the flexi-job wage may be higher than the minimum, but never lower. In hospitality, a maximum of €21.00 per hour (€22.61 including flexi holiday pay) has applied since 1 July 2026. Many hospitality businesses pay the minimum wage, but for specialised roles (sommelier, sous-chef), a higher wage may be justified to attract suitable staff.
Tax advantage for the employee: the entire flexi-job wage is net within the annual ceiling. The flexi-jobber pays no taxes and no personal social security contributions on this income. The amount is also not added to regular taxable income.
Annual ceiling: for non-pensioners, an annual tax limit of €18,440 gross per calendar year applies (income year 2026). Above that limit, flexi-job income is taxed as regular professional income. Pensioners have no ceiling. It is the flexi-jobber's own responsibility to keep track of this across all employers.
The framework agreement
Before a flexi-jobber starts work, a written framework agreement must be drawn up. This is an overarching agreement that sets out the general terms of the working relationship. The framework agreement must contain at least:
- The identity of both parties
- The agreed flexi-job wage (at least the statutory minimum)
- The job description
- The manner and notice period in which the flexi-jobber is called up
- The text of Article 4, § 1 of the flexi-job act (the employment conditions)
The framework agreement is not the same as an individual employment contract. A separate verbal or written agreement is required for each specific period of employment. In hospitality practice, this comes down to a text message, phone call, or message via a scheduling tool through which the flexi-jobber confirms their availability.
DIMONA for flexi-jobbers in hospitality
The DIMONA declaration for flexi-jobbers in hospitality differs from the standard procedure. In the hospitality sector, you must choose between two systems:
Daily declaration (DIMONA per day): you declare each working day separately. This offers maximum flexibility but requires daily administration. You state the start and end time of each shift. This is mandatory for an oral flexi contract.
Quarterly declaration (DIMONA per quarter): with a written flexi contract, one declaration can cover a longer period, but never beyond the end of the quarter: the NSSO checks again every quarter. The shifts themselves are then recorded through a registered cash register system (GKS) or another approved registration system.
We usually advise our hospitality clients to use the daily declaration. It requires more discipline, but it prevents problems during inspections. The Social Inspectorate regularly checks whether the flexi-jobber actually has a valid DIMONA at the time of inspection. Without a valid declaration, you risk a fine.
NSSO contributions and social protection
The special employer contribution for flexi-jobs is 28% on top of the flexi wage (including holiday pay). This is a simplified contribution that covers all branches of social security. There is no separate employee contribution.
For the employer, this means that the total wage cost per hour (holiday pay + 28% NSSO contribution) comes to approximately €16.69 per hour at the hospitality minimum. Compare that with a regular employee in PC 302, where the total wage cost quickly reaches 25 euros or more per hour. The difference is significant, especially with regular use.
The flexi-jobber builds up social rights through these contributions. This means flexi-job work counts towards pension accrual, health insurance, and annual leave. The flexi-jobber is also covered by the employer's occupational accident insurance.
Common mistakes with flexi-jobs
Forgetting the framework agreement: without a valid framework agreement, the contract does not legally count as a flexi-job employment contract, even if a DIMONA has been submitted.
Not checking the 4/5 condition: it is the employer's responsibility to verify that the flexi-jobber meets the employment condition in T-3. The NSSO checks this when you file the Dimona FLX: an 'insufficient performance' warning means the employee is not eligible.
Ignoring the annual ceiling: as an employer, you are not responsible for exceeding the ceiling, but it is a good idea to inform your flexi-jobbers about this. A flexi-jobber who works for multiple employers can reach the ceiling quickly.
Our approach for hospitality businesses
We handle the complete flexi-job administration for hospitality businesses in East Flanders. This includes drawing up the framework agreement, daily DIMONA declarations, payroll calculation, and quarterly declarations to the NSSO.
Our team knows the specific rules of PC 302 inside out. We follow the legislation closely and proactively inform you about changes that affect your HR policy. You focus on your guests, we take care of the administration.