The Belgian flexi-job regime was already introduced in the HoReCa sector since December 2015. Since January 2018, this system has been extended to the following other industries:
Flexi-jobs are only possible for employees that are already employed by one or several employers for at least 4/5 of a full-time job. The reference quarter for this 4/5 employment is the third quarter preceding that of the flexi-job.
Since January 2018, retired people are also allowed to perform flexi-jobs under certain conditions which differ from those applicable to the employment of employees that already have a 4/5 job. From the age of 65, it is possible to start a flexi-job. In that case, only the age requirement must be respected. Individuals that qualify for early retirement must have been considered as retired during the last 2 quarters. To be allowed to do a flexi-job during the 2 first quarters of early retirement, it is required to have worked at least 4/5 of a job during the third quarter preceding the flexi-job.
A framework agreement always needs to be signed between the employer and the employee. It is not an employment agreement but a kind of declaration of intent from both parties to collaborate on the basis of a flexi-job. This framework agreement needs to be drafted only once but should be drafted and signed before the actual start of a job. Besides the framework agreement, a Dimona declaration has to be filed for each actual job.
The minimum flexi-salary is currently 9,36 € / hour. This minimum salary applies to all sectors and all functions. Additional compensations set by Joint Committee (for instance Sunday bonus, bonus for night work, etc.) are also due. The flexi-job worker also receives 7,67 % of his salary as holiday allowance on top of his salary. The flexi-salary is totally exempt from social security contributions and personal income taxes for the employee. The employer is required to pay a special employer contribution equal to 25% of the remuneration. The flexi-salary and the employer contribution are deductible costs for the employer.
Our Payroll and social management specialists are available to help you understand all the aspects of flexi-jobs. Do not hesitate to contact us for further information.
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