Since 1 July 2026 you can use flexi-job workers in almost every sector. The royal decree setting the exceptions appeared on 9 September 2026 and only confirms the existing exclusions. Transport, construction, hospitality and wholesale are not among them. You pay a special employer contribution of 28%, and the worker keeps gross as net.
Flexi-jobs in all sectors: what has changed?
Until the extension, a flexi-job was only possible in a list of permitted sectors, with hospitality and retail at its core. Since 1 July 2026 it works the other way round: the scheme is in principle open to the entire private and public sector, and only what is explicitly excluded stays closed.
For a long time it was unclear which sectors would opt out. The royal decree only appeared on 9 September 2026, with retroactive effect to 1 July 2026. On 16 September 2026 the NSSO clarified what it contains: no new exclusions, but confirmation of the existing ones.
Still excluded or limited:
- Domestic workers (JC 323) and agriculture (JC 144): fully excluded.
- Horticulture (JC 145): excluded, except landscaping and maintenance of parks and gardens.
- Sea fishing (JC 143): only shore staff and warehouses, not the fish auctions.
- Funeral directors (JC 320): only workers who do the work of a casual worker.
- Childcare in Flanders (JC 331 and Flemish childcare outside the joint committees): flexi-jobs capped at 20% of annual working volume.
- Service vouchers: only during the first 3 months after the first Dimona at the company.
- Certain jobs in every sector: artistic roles, tasks covered by the law on healthcare professions, and employment as a sex worker.
Which sectors can use flexi-jobs since July 2026? The position per joint committee
For the sectors where most of our clients work:
| Sector | Joint committee | Flexi-jobs since July 2026 |
|---|---|---|
| Transport and logistics | JC 140 | Allowed |
| Construction | JC 124 | Allowed by the NSSO; a sector agreement excludes site work requiring basic safety training |
| Hospitality | JC 302 | Allowed, as before |
| Wholesale, white-collar | JC 200 | Allowed |
| Food retail | JC 119 | Allowed |
| Cleaning | JC 121 | Allowed |
What does a flexi-job worker cost outside hospitality?
Outside hospitality, the minimum flexi wage is the pay scale for the job in your joint committee. The maximum is 150% of that scale, and since July 2026 overtime, night premiums and an end-of-year bonus may come on top. Hospitality keeps its own minimum, currently € 12.11 an hour.
On top of that you pay 7.67% flexi holiday pay with every payment, and a special contribution of 28% on wage plus holiday pay. There are no reductions: no structural reduction, no target group reduction. A full worked example is in our guide on flexi-job costs for the employer.
Flexi-jobs in 2026 for pensioners and agency workers
The conditions for the worker have not changed. In reference quarter T-3 he worked at least 4/5 of a full-time job for one or more other employers. A legally retired person is exempt and has no tax ceiling. For everyone else, flexi income stays tax-free up to € 18,440 a year.
For temp agencies there has been a relaxation since 1 July 2026: a person may work for the same agency both as an ordinary agency worker and as a flexi-job worker, as long as it is not at the same user. His work for that agency does not count towards the 4/5 in T-3, though. What that costs against hiring directly is in our comparison of temp agency costs.
Getting started with flexi-jobs in a new sector
- Check your joint committee and whether your sector imposes a fund contribution that also applies to flexi-job workers.
- Check the candidate: did he work enough elsewhere in T-3, is he retired, and is he not already working for you on an ordinary contract in the same quarter?
- Sign a written framework agreement before the first shift, with the job and the flexi wage.
- File a Dimona FLX before the start and read the response. Without an OK response it is not a flexi-job.
- Record the hours worked and pass on the pay data through Flexi@work.
What Business Centrum does for you
For each candidate we check your joint committee, the sector rules and his other jobs, draft the framework agreement and file the Dimona FLX per quarter or per day. Flexi wage, flexi holiday pay and the special contribution run in the same payroll as your permanent staff, together with Acerta.