Belgium’s Flexi-Job System Expands to Include Most Sectors
On July 1, 2026, Belgium began allowing flexi-jobs in all sectors, unless a collective bargaining agreement confirmed by Royal Decree in a particular sector prohibits them.
The system lets employees who are retired or who work at least a four-fifths schedule in a primary job to earn extra income that is tax free and exempt from social security. Flexi-jobs in hospitality, retail, and logistics are among the most popular.
Initially introduced in 2015 for the hospitality industry, the country’s flexi-job system was later expanded to include additional sectors. The Act of 28 June 2026 extended it to all sectors, with the exception of those in which a collective bargaining agreement applies.
The system also now allows employees in full-time primary roles to work for another employer in the same corporate group.
Income from flexi-jobs receives favorable tax and social security treatment, up to the 2026 earnings ceiling of €18,880 EUR. Flexi-job pay cannot exceed 150% of the minimum wage for a relevant position, but certain benefits or collectively agreed payments — such as shift, night, and overtime premiums — are excluded from this threshold.
Disclaimer: The information provided is for informational purposes only and does not constitute legal or professional advice. Safeguard Global disclaims any liability arising from reliance on this information. Certain content may be sourced from third parties and remains their intellectual property; all other content is owned by Safeguard Global and protected by applicable intellectual property laws. You are encouraged to seek professional or legal advice to address any issues, questions or matters arising from the information contained herein.
