Flexi-jobs from 1 July 2026: what will change for your business?

Under the new legislation, the flexi-job scheme is set to become more widely available from 1 July 2026. In principle, the expansion will make flexi-jobs possible across almost all private and public sectors, while maintaining certain sector-specific exceptions and a number of important conditions.

This creates new opportunities for businesses. At the same time, it requires proper preparation from a social security, tax and administrative perspective.

What is a flexi-job today?

A flexi-job is an additional job for someone who is already sufficiently employed by another employer or who is retired. Under the current rules, employees must, in principle, have worked at least four-fifths for one or more other employers during the third quarter preceding the flexi-job. Retired persons are not subject to this same employment requirement.

Flexi-jobs offer tax and social security advantages, but only if all conditions are fully met. Under certain conditions, non-retired flexi-job workers can receive their earnings tax-free up to an annual threshold. For the 2026 tax year, this threshold is EUR 18,440.

For early retirees who have not completed a 45-year career, the annual threshold is EUR 8,121. Statutory retirees may earn unlimited additional income through a flexi-job.

What will change from 1 July 2026?

The main proposed change is the expansion of the scheme's scope. Flexi-jobs will no longer be restricted to the sectors currently eligible but will, in principle, become available across the entire private and public sector.

This does not mean that every role will automatically qualify. Sectors will retain the possibility to exclude flexi-jobs entirely or partially, or to reintroduce them at a later stage through an opt-out mechanism. These opt-outs will be included in a Royal Decree that has yet to be published. The rules governing protected professions will also remain in force. Artistic, artistic-technical and artistic-support functions will continue to be excluded.

The healthcare and welfare sectors will be subject to a specific approach, allowing an entire sector, part of a sector or a proportion of the total labour volume to be excluded from or included in the scheme.

In addition to expanding the scheme to more sectors, the draft legislation also introduces several substantive changes.

In the hospitality sector, the maximum flexi wage will be set at EUR 21 per hour, subject to indexation. In other sectors, flexi wages will be capped at 150% of the sectoral minimum base wage, excluding certain statutory or collectively agreed allowances, bonuses and benefits.

The ban on flexi-jobs within affiliated companies will also be lifted for full-time employees. For temporary agency workers, it is further clarified that eligibility will be assessed at the level of the end user. As a result, a temporary work agency may employ the same person simultaneously as an agency worker and as a flexi-job worker, provided they are not assigned to the same end user.

Finally, employers engaging flexi-job workers will be explicitly required to have an electronic time registration system in place.

What does this mean in practice for employers?

For businesses, the reform can provide additional flexibility. Think of seasonal peaks, temporary increases in workload, weekend work, evening shifts or support roles where hiring a permanent employee is not always the most appropriate solution.

However, a flexi-job is by no means a straightforward solution. Employers should verify, among other things:

• whether their sector or activity falls within the scope of the scheme;
• whether any sector-specific exclusions or restrictions apply;
• whether the prospective flexi-job worker meets all eligibility requirements;
• whether the remuneration has been determined correctly;
• whether the framework agreement, employment contract, Dimona declaration, data transfer via Flexi at Work and time registration have all been completed correctly;
• whether the tax threshold for non-retired and early-retired flexi-job workers is properly monitored;
• whether an electronic time registration system is in place.

Incorrect application of the rules may lead to reclassification, additional social security contributions or tax consequences for both the employer and the flexi-job worker. Especially for businesses with no previous experience of flexi-jobs, a prior assessment is strongly recommended.

The planned expansion may prove valuable for many businesses that were previously excluded from the flexi-job scheme. However, its practical impact will vary depending on the sector, the type of role and staffing needs.

Would you like to know whether flexi-jobs from 1 July 2026 could benefit your business? Moore can help you assess the opportunities, conditions and key points of attention, allowing you to plan your workforce with greater flexibility and avoid unexpected issues later on.