Why a pensioner may do a flexi-job
The flexi act lifts the condition of 4/5 employment in quarter T-3 for anyone who is retired (Article 4, § 3). Since 1 July 2026, what counts is whether they are retired in the quarter of the flexi-job itself. Statutory pensioners also have no annual tax ceiling; for other flexi-job workers it is € 18,440.
Exceptions
Someone receiving a transitional benefit does not count as retired. The other conditions remain: no flexi-job with an employer for whom they already work under another contract in the same quarter, and not during a notice period or a period covered by compensation in lieu of notice from that employer. Some jobs and sectors are excluded.
What is the risk?
A flexi-job declared in the DmfA without meeting the conditions leads to an increase of 125% on the flexi wage. A missing Dimona FLX is a level 4 offence under Article 181 of the Social Criminal Code: an administrative fine of € 3,000 to € 35,000, per employee concerned.
What to do
Conclude a written framework agreement and file a Dimona FLX for every flexi employment contract. The Dimona response states whether the worker is a statutory pensioner; fill in the pensioner field in the DmfA.
Would you like to employ a pensioner as a flexi-job worker?
Read next
Sources
Every amount and deadline on this page was checked against these official sources, last consulted on .
- FOD WASO, Bedragen van de administratieve geldboeten
- FOD WASO, Flexi-jobarbeidsovereenkomst
- FOD WASO, Flexi-jobs
- RSZ, Administratieve instructies 2026/3, Flexi-jobs
- Sociaal Strafwetboek, artikel 181 (Justel)
- Wet van 16 november 2015 houdende diverse bepalingen inzake sociale zaken, artikel 4, paragraaf 3 (Justel)