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Social secretariat
for horeca.
The admin
that never stops.
Flexi-jobs, casuals, students. PC 302 has more exceptions than any other joint committee. Business Centrum knows them all.
PC 302 - Joint Committee for the Hotel Industry
What is different in the hospitality sector
4 statuses, 4 NSSO regimes
Permanent staff, flexi-jobs, casual workers and students each fall under entirely different NSSO percentages, DIMONA types and contract forms. Mixing up statuses costs money.
Variable hours, split shifts
A chef working from 10am to 2pm and from 6pm to 11pm: two blocks on the same day, with night and Sunday supplements that must be calculated automatically.
Automatic indexation
Wages in PC 302 rise every year on 1 January with the index, by 2.189% in 2026. Flexi wages do follow the pivot index: that moment is unpredictable and requires immediate action.
Sector contributions
Contributions to the Subsistence Security Fund, the advance payments for the year-end bonus and sector-specific benefits are mandatory and calculated separately on top of the base NSSO percentage.
Tips and NSSO
Tips are in principle subject to NSSO. For manual workers paid (partly) through tips or service charges, the NSSO calculates contributions on flat-rate daily wages per function. That arrangement must be set up correctly.
Most hospitality businesses combine multiple statuses on the same day. A Saturday evening with two permanent chefs, three casuals and a flexi-job is normal. Administratively, these are three separate worlds each following their own rules.
An error in the status of a flexi-job or casual worker is not discovered at the next payroll run. It surfaces during an NSSO inspection, sometimes months or years later, with retroactive corrections and contributions as a result.
Flexi-jobs - Act of 16 November 2015
The flexi-jobs legislation was introduced in 2015 specifically for the hospitality sector, later extended to other sectors and, since 1 July 2026, in principle to the entire private and public sector. For hospitality (PC 302) the law itself sets a minimum hourly flexi wage that follows the index; in other sectors the pay scale of the function applies.
Indexation without notice
When the pivot index is exceeded, flexi wages rise, as on 1 March and 1 September 2026. There is no official notification to employers. Business Centrum signals this proactively and processes the adjustment without you having to do anything.
Four statuses, four sets of rules
The 4 personnel types in hospitality
Flexi-jobs
The flexi-job worker must have worked at least 4/5 for another employer three quarters earlier (T-3), unless they are legally retired. This is not a preference but a legal requirement. If the employee does not meet that requirement, ordinary NSSO contributions are due, calculated on the flexi wage increased by 125%.
- DIMONA type FLX per performance, before the start of the shift
- NSSO employee: 0% (full exemption)
- NSSO employer: 28% special contribution on the flexi wage
- Minimum flexi wage since 1 September 2026: €12.11/h + €0.93/h flexi holiday pay = €13.04/h all-in
- Flexi holiday pay is paid together with the wage; sector premiums such as the night supplement or year-end bonus may still be due
Case study
“Client X had a flexi-job worker who lost her other job. A few quarters later no longer flexi-eligible. All NSSO to be repaid over 6 months. Business Centrum had checked the status and warned her in time.”
Casual workers
Day contracts, maximum 2 consecutive days with the same employer. Day 3 does not exist as a casual worker: if someone works a third consecutive day, you declare them as an ordinary employee for all the days together.
- DIMONA type EXT per day, before the start of each shift
- Flat-rate NSSO basis per hour or per day; the wage itself follows the scale of the function
- A casual may work at most 50 days per year as a casual; the employer has a quota of 200 days per year
- Beyond those quotas = ordinary employee, with normal NSSO on the actual wage
Students
Students work at a reduced NSSO rate: 2.71% solidarity contribution employee + 5.42% employer (8.13% total) instead of the normal ~13.07% for the employee. This applies for a maximum of 650 hours per calendar year (since 1 January 2025), counted across all employers.
- Student contract required for every engagement
- 650-hour quota applies per student across all employers; BC monitors this and sends a signal at 600 hours
- Above 650 hours: full NSSO, also for the employer
- Wage equal to the PC 302 scale for the function; under 18: 70 to 90% of it
Permanent employees
The standard PC 302 contract, with sector scales per function category and its own benefits: eco vouchers, shift supplements and bonuses set out in the sector CLAs.
- Automatic wage indexation, every year on 1 January
- Night and Sunday supplements mandatory above certain hours
- Sector eco vouchers: €250 per year for a full-timer, convertible into e.g. meal vouchers
- Year-end bonus via the Subsistence Security Fund
Night and Sunday supplements PC 302
Work between midnight and 5am: +€1.6209 per hour (2026). Sundays and public holidays: +€2 per hour worked, maximum €12 per day. These are fixed amounts, not percentages, and are subject to NSSO.
Indicative scales
Minimum wages
PC 302
Indicative. Exact scales are set by sector CLAs and indexed every year on 1 January. Business Centrum automatically adjusts wages at the time of indexation.
| Function | Scale (approx.) | Notes |
|---|---|---|
| Cat. I (busser, pantry assistant) | €15.2097/h | Lowest category; kitchen assistant and commis waiter (cat. II) start on the same wage |
| Cat. V (restaurant waiter, bartender) | €16.8849/h | A café waiter is in cat. IV: €15.9698/h |
| Cat. VI (receptionist, chef de partie) | €17.3317/h | Night supplement and Sunday premium on top of base wage |
| Cat. VIII (cook, sous-chef) | €21.2302/h | After 4 years in function: €22.2062/h |
| Cat. IX (head chef, maître d’hôtel) | €22.5781/h | Highest category; the wage rises with years in function |
| Flexi-job (minimum) | €12.11/h + €0.93/h | Since 1 September 2026, flexi holiday pay included, no employee NSSO |
| Student hospitality | Equal to function (under 18: 70 to 90%) | Solidarity contribution 5.42% NSSO instead of normal rate |
| Casual (flat rate) | Scale of the function | NSSO on a flat rate of €11.52/h or €69.12/day (since Q3 2026) |
Minimum hourly wages at 0 years in function, 38-hour week, since the indexation of 1 January 2026. Last checked: 3 October 2026.
Flexi, casual, student or permanent: every shift correctly registered.
Concrete risks
The hospitality traps we prevent
Scenario
Casual worker who stays too long
Monday • Tuesday • Wednesday
A casual worker works Monday and Tuesday. Wednesday the establishment calls again. Day 3 no longer legally exists as a casual status. Anyone working that day does so as an ordinary employee, with everything that entails: different contract form, different NSSO, retroactive correction.
Business Centrum tracks for each casual worker how many consecutive days have been worked with the same employer. If you are on day 2, you receive a signal. If you want day 3: we guide the switch to the appropriate contract form.
If your flexi-job worker loses their other job, the flexi status does not end straight away: the NSSO looks at employment three quarters earlier (T-3). Once that reference quarter drops below 4/5, flexi is no longer possible and Dimona returns an ‘insufficient performance’ warning. Anyone who still declares flexi pays ordinary NSSO on the flexi wage increased by 125%.
Business Centrum periodically requests an employment certificate from flexi-job workers. Without a valid certificate: no flexi registration. Simple principle, great protection.
Scenario
Flexi-job loses main job
Status follows quarter T-3
Scenario
Tip policy and NSSO
Small mistake, major consequences
Tips and service charges are part of the wage. For manual workers paid (partly) through them, the NSSO calculates on flat-rate daily wages per function, or on 108% of what the employer pays itself if that is higher. Anyone who fails to declare them, or declares them wrongly, risks the inspectorate still claiming the contributions for previous years.
Business Centrum applies the correct tips arrangement for your establishment and records it correctly. Set it up correctly once.
Scenario
Student Ana reaches 600 hours
Quota applies across all employers
Student Ana already works for two other employers this year. She also has shifts with you. After her 650th hour in total, the solidarity rate of 5.42% is over. Full NSSO applies, also for hours already worked with you if you miss the transition.
BC monitors the quota via the NSSO student app and warns you at 600 hours. You then decide whether Ana switches to an ordinary employment contract or stops.
I had no idea what a flexi-job entailed or what I had to declare. Business Centrum explained everything, sorted it all out, and I no longer have to think about it.
What we do for the hospitality sector
Horeca payroll and staff administration
DIMONA management
EXT per shift for casual workers before the start of the performance. FLX per performance for flexi-jobs. STU with monitoring of the 650-hour quota per student.
Payroll administration
Flexi wage at the statutory minimum, NSSO flat rate for casuals, shift and night supplements for permanent employees. Automatic processing at indexation.
Employment contracts
Day contracts for casuals, flexi contracts with mandatory particulars, student contracts with correct quota registration.
Leave & Absences
Public holiday substitution in hospitality (different rules than other sectors), sick reporting with variable hours, calculation of sick pay based on average daily wage.
Frequently asked questions
Hospitality questions
Practical answers to the questions hospitality owners ask us most often.
Read next
- Joint committee 302: hospitality pay scales 2026
- Flexi-job cost for employers in Belgium: rates and rules
- Flexi-jobs in hospitality: pay, conditions and Dimona
- Voluntary overtime Belgium 2026: what the 360-hour scheme means for your payroll
- Part-time employment contract in Belgium: clauses, minimum hours and schedules in 2026
Sources
Every amount and deadline on this page was checked against these official sources, last consulted on .
- FOD WASO, Databank minimumlonen PC 302
- FOD WASO, infofiche PC 302 (laatste aanpassing 21/01/2026)
- FOD WASO, sectoraal overzicht ecocheques 2025-2026
- RSZ, administratieve instructies 2026/3, flexi-jobs horeca
- RSZ, administratieve instructies 2026/3, gelegenheidswerknemers horeca
- RSZ, administratieve instructies 2026/3, met fooien bezoldigden
- RSZ, administratieve instructies 2026/3, studenten
- RSZ, administratieve instructies, socialezekerheidsbijdragen
- RSZ, administratieve instructies, solidariteitsbijdrage studenten
- Waarborg- en Sociaal Fonds Horeca, Actuele bedragen in de horecasector (bijgewerkt 17/08/2026), punt 3.2
Hospitality HR without worries, always correct
From flexi-job to permanent chef: Business Centrum processes every shift, every status and every indexation correctly. You focus on the service, we handle the administration.
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