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What is a flexi-job? Who can do one, how much can I earn tax-free and what should I watch out for?

In short

A flexi-job is a side job for people who work at least 4/5 in their main job or who are retired. The worker pays no contributions; if not retired, the worker also pays no tax up to €18,440 a year in 2026. If the conditions are not met, it counts as an ordinary job.

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This rule in 62 seconds
Video transcript

You work half-time in your main job. In the evenings you want to do a flexi-job in a restaurant and earn some extra money tax-free. It depends: You must have worked at least 4/5 in another job three quarters earlier; this does not apply if you are retired. Not with an employer you already work for. The right way: Before the first job, sign a framework agreement; the employer files the Dimona. If you get a benefit, declare your flexi income to your paying body. Good to know: Tax-free limit (2026): 18.440 € a year; Worker's contributions: None; Conditions not met: Counts as ordinary job.

What is not allowed, what is required?

  • For a flexi-job you must have worked at least 4/5 in another job three quarters earlier (T-3) (law of 16.11.2015, art. 4 §1). For example, for October–December 2026, January–March 2026 is checked. If you are retired, this condition does not apply (art. 4 §3).
  • You cannot do a flexi-job with an employer you already work for under another contract. It is also not possible during a notice period or a period covered by severance pay from the flexi employer (art. 4 §1). It is also not possible at a company linked to the employer where you work 4/5; if you already have a regular full-time job, this ban does not apply.
  • Since 1 July 2026, flexi-jobs are in principle possible in the whole private and public sector (art. 2; exclusions in the RSZ/ONSS list). The main exclusions, with some exceptions: domestic staff, funeral services, agriculture, horticulture, sea fishing, sex work, artistic jobs and the tasks of health care professions. Sectors or public authorities can also ask for an exclusion.
  • The pay is at least the sector pay scale (barema), or the legal minimum wage if there is no scale; 7.67% flexi holiday pay is added on top (art. 5). The base wage may not exceed 150% of the sector's minimum base wage; in the hotel sector there is also an hourly maximum.
  • Before the first job, you and the employer sign a framework agreement (raamovereenkomst / contrat-cadre) (art. 6). For each job, a written or oral flexi-job contract is also made (art. 10). The employer files a Dimona declaration (art. 23) and records your working hours electronically (art. 24).
  • If you are not retired, your flexi income is tax-free up to €18,440 for income year 2026; anything above is taxed as ordinary income. This cap does not apply to retired people.
  • You pay no social security contributions; the employer pays a special contribution of 28% on the flexi wage and the flexi holiday pay. Flexi-job work also counts for unemployment, pension and annual holiday rights (art. 17–22).
  • In Flanders, someone working with a single permit (gecombineerde vergunning) may do a flexi-job without a separate permit since 1 May 2024. In Brussels and Wallonia the rule may differ; ask the regional work permit service first.

Penalty and indirect consequences

PENALTY NOTICE
Fine / payment
If the conditions are not met, the job counts as ordinary employment and the employer pays ordinary contributions on the increased flexi wage (art. 26; in practice an increase of 125%). If the framework agreement, time recording or Dimona is missing, the employer is penalised under the Social Penal Code (levels 2–4).

Legal basis:Wet 16.11.2015 houdende diverse bepalingen inzake sociale zaken (flexi-jobs), Justel, a…Sociaal Strafwetboek, art. 152/2, 152/3, 181

Court / prison
There is no specific prison sentence for a worker who does not follow the flexi-job rules. But someone who receives a benefit and knowingly does not declare their flexi income risks a level 4 sanction (6 months – 3 years in prison and/or a fine) under art. 233 of the Social Penal Code. A missing Dimona is also level 4 for the employer.

What really matters: the indirect consequences

  • Flexi income can affect benefits such as child benefit, unemployment benefit or social assistance (leefloon / revenu d'intégration); declare your income to your paying body and ask for advice first
  • Keep a copy of the framework agreement and your working hours

Why does this rule exist?

Flexi-jobs started in 2015 in the hospitality sector. The aim is to let employers find extra staff flexibly and to give workers a side income with advantages on contributions and tax.

Where can you go?

  • Accountant or social secretariatDimona, e-invoicing and tax obligations
  • Organisations for self-employed peopleFlanders: Unizo · Wallonia and Brussels: UCM
  • Tax office (FOD Financiën / SPF Finances)Declaring foreign property and accounts
  • Social interpreterAt the municipality, the OCMW/CPAS, school and hospital, you can ask for an interpreter in your language; it is often free.

This site does not handle individual cases; it points you to the right service. All help addresses

Source and reliability

Official source
Source check
23 / 31 statements in an official source
Checked: 26.10.2026
Last checked
26.10.2026
Rules can change
Show the 31 checked statementsopen

The checked statements are in Turkish, as in the source text. This check does not replace legal advice.

General information, not legal advice. For your own situation, ask a lawyer or free legal aid. How was this information prepared?

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