Employee type - Flexi-job
NSSO employer contribution
Flexi-jobs as an employer
Net wage = gross wage for the flexi-job worker (up to €18,440 gross per year). Employer NSSO contribution of only 28%. For employees who were employed at 4/5 elsewhere during reference quarter T-3. From 1 July 2026, the scheme opens to nearly all private and public sectors. DIMONA type FLX before every shift.
Definition
What is a flexi-job?
A flexi-job is a supplementary employment arrangement for workers who are already employed at least 4/5 with another employer. The system was introduced in 2015 for the hospitality sector and later extended to other sectors.
The dual benefit: the worker receives a net wage equal to the gross wage (no personal income tax, no personal NSSO contribution), and the employer pays only 28% employer NSSO contribution instead of the normal ~25% basic rate for white-collar staff plus 13.07% employee contribution.
Which sectors are permitted?
Originally limited to hospitality (JC 302). Extended to retail (JC 201, JC 202), sports and leisure, artisan bakeries, the events sector and the care sector. Since 1 July 2026, in principle the entire private and public sector. Still excluded are, among others, domestic staff, agriculture, horticulture (except parks and gardens) and parts of sea fishing and the funeral sector, as well as artistic functions and tasks of healthcare professions. A sector can request an opt-out or opt-in by royal decree.
When is someone NOT flexi-eligible?
If employment with other employers in reference quarter T-3 was below 4/5 (self-employed activity does not count), if the person already works for you under another contract in the same quarter, if they are serving a notice period with you or receive a severance payment from you, or if they went from full-time in T-4 to 4/5 in T-3 (two quarters without a flexi-job then follow). Statutory pensioners fall under a separate arrangement: they may take on a flexi-job without the 4/5 condition.
Act of 16 November 2015 - Flexi-jobs
The flexi-jobs act introduced a new NSSO regime for supplementary employment. Subsequent legislative amendments (2018, 2022) extended the system to more sectors. Since 1 January 2018, statutory pensioners may also take on flexi-jobs, and since 1 July 2026 the scheme is in principle open to the entire private and public sector.
Financial benefit
Gross wage = Net wage
The flexi-job system has two distinct benefits: one for the employer and one for the worker.
Employer benefit
28%
Employer NSSO contribution (instead of ~25% + 13.07%)
The employer pays a simplified NSSO contribution of 28% on the flexi wage. There is no personal NSSO contribution from the worker. This makes the total wage cost for the employer lower than for an ordinary employee.
- 28% employer NSSO contribution on flexi wage
- 0% worker NSSO contribution
- Flexi holiday pay (7.67%) paid with the wage, no separate holiday pay later
- End-of-year bonus only if a CBA or regulation grants it
Flexi-job worker benefit
100%
Net wage = gross wage
The worker pays no personal income tax and no personal NSSO contribution on the flexi wage. The full gross wage is the net wage. This makes flexi-jobs particularly attractive as a supplementary income.
- 0% income tax on flexi earnings (up to the annual tax cap)
- 0% personal NSSO contribution
- Minimum flexi wage hospitality: €12.11/h + €0.93/h holiday pay = €13.04/h all-in (since 1 September 2026)
- Flexi work in principle builds social security rights, such as pension
DIMONA & risk management
DIMONA FLX:
per shift,
before it starts
DIMONA type: FLX
Every shift of a flexi-job worker must be covered by a DIMONA type FLX, submitted before it begins. With an oral flexi contract, one declaration per day with start and end time. A written contract may cover a longer period, but the declaration is always made per quarter.
Timing: before the shift starts
The DIMONA FLX must be submitted before the flexi-job worker starts. No DIMONA = no flexi status = full NSSO contributions applied retroactively.
Status check: 4/5 obligation
Business Centrum periodically requests an employment certificate from each flexi-job worker’s other employer. With every DIMONA FLX, the NSSO itself checks whether the worker was employed at least 4/5 elsewhere in quarter T-3 and responds OK or NOK. If the flexi-job worker loses their other job, the flexi status therefore does not lapse immediately, but only once a quarter with too little work becomes the reference quarter.
Risk: loss of the 4/5 employment
If a flexi-job worker loses their other employment or it drops below 4/5, the DIMONA FLX receives the response NOK as soon as that quarter becomes reference quarter T-3. If you still employ them as a flexi-job worker, you apply flexi rates while the NSSO expects ordinary rates. A recovery including interest follows upon inspection. Business Centrum monitors this through periodic certificates.
Contract form & pay
Flexi employment contract
& minimum wage
A flexi-job requires a written framework agreement with mandatory clauses, plus a flexi employment contract for each assignment, written or oral.
Framework agreement + per-shift contract
A flexi-job requires two contractual documents: a framework agreement establishing the general conditions, and a concrete flexi employment contract per shift (or a variable schedule per day). The framework agreement is concluded once per employer-worker relationship.
Minimum wage hospitality (JC 302): €12.11/h + €0.93/h holiday pay
The flexi hourly wage in hospitality (JC 302) is €12.11/h since 1 September 2026, plus €0.93/h flexi holiday pay, for an all-in rate of €13.04/h. This is a sectoral minimum; you may pay more, up to the statutory flexi maximum. Other sectors apply their own sectoral scale.
End of the contract
A flexi employment contract runs for a fixed term or a clearly defined job, often a single shift, and then ends automatically, without notice. Ending a running contract early falls under the ordinary rules of employment law.
Flexi holiday pay and bonuses
Flexi-job workers receive 7.67% flexi holiday pay, paid with every wage; no separate holiday pay follows later. Bonuses under a CBA or regulation, such as an end-of-year bonus, are due if the flexi-job worker meets their conditions.
One forgotten DIMONA FLX costs you the full NSSO exemption for that shift.
Risk scenarios
What goes wrong without proper follow-up
Scenario 01
DIMONA forgotten
Most common mistake
The flexi-job worker starts a shift and the DIMONA FLX has not been submitted. That hour does not count as flexi. The full ordinary NSSO contribution (~40%) applies for that shift, including retroactive correction. In a social inspection, all shifts without a timely DIMONA are fully recalculated.
Business Centrum submits the DIMONA FLX before every shift based on your work schedule. You provide the schedule — we handle the declarations.
Scenario 02
Flexi-job worker loses main job
Status lapses after a few quarters
Your flexi-job worker is dismissed by their main employer. They do not notify you. For a while nothing changes, because the NSSO looks at quarter T-3. As soon as the quarter of the dismissal becomes the reference quarter, the DIMONA FLX receives the response NOK. If you miss that and keep paying a flexi wage, an NSSO inspection converts that period to ordinary NSSO contributions. Contributions plus interest at your expense.
Business Centrum requests employment certificates from each flexi-job worker and repeats this periodically. Without a valid certificate: no DIMONA FLX.
Frequently asked questions
Flexi-job - FAQ
Practical answers about employing flexi-job workers.
Related services
Flexi administration by Business Centrum
DIMONA management
DIMONA type FLX per shift before it starts, based on the schedule you provide. No missed declarations.
Payroll administration
Processing flexi wages at CBA minimum or above, with correct NSSO declaration (28% employer, 0% worker).
Employment contracts
Framework agreement and per-shift contracts correctly drafted with all statutory clauses for flexi-jobs.
Social Secretariat
Quarterly DmfA declarations with correct recording of flexi performances and rates, coordinated with your social secretariat.
Read next
- Flexi-job cost for employers in Belgium: rates and rules
- Flexi-jobs in all sectors Belgium 2026: what the September royal decree means for your sector
- Flexi-jobs in hospitality: pay, conditions and Dimona
- Late Dimona declaration: fines and what to do now
- Joint committee 302: hospitality pay scales 2026
- Joint committee 322 in Belgium: pay, year-end bonus and rules for temporary agency work and service vouchers in 2026
Sources
Every amount and deadline on this page was checked against these official sources, last consulted on .
- FOD WASO, algemene verlaging van de loonkost
- FOD WASO, flexi-jobarbeidsovereenkomst
- RSZ, Administratieve instructies 2018/1, Flexi-jobs
- RSZ, Administratieve instructies 2025/4, Toepassingsgebied flexi-jobs
- RSZ, Administratieve instructies 2026/3, Flexi-jobs
- RSZ, Administratieve instructies 2026/3, Toepassingsgebied en beperkingen flexi-jobs
- RSZ, administratieve instructies, Dimona flexi-jobs
Flexi-job workers done right: DIMONA, pay, status
Business Centrum handles every DIMONA FLX before every shift, monitors the status of your flexi-job workers and ensures correct payroll processing — so you are never caught off guard during an NSSO inspection.
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