Flexi-jobs from 1 July 2026: what does this mean for your organisation?

Last week, the draft bill was voted on, and from 1 July 2026, it is official: flexi-jobs will be allowed in all sectors. A major expansion that opens up many doors for employers as well as for employees and pensioners who want to earn some extra income. We have listed the most important conditions and changes for you.

Who is eligible for a flexi-job?

A flexi-job is accessible to many, but it is not for everyone. The rules of the game at a glance:

• Employees can take up a flexi-job if they can prove they were employed at least 4/5ths with one or more other employers in the third quarter prior to the flexi-job (T-3).
• Employees working 4/5ths are still not allowed to take up a flexi-job within connected companies. However, a new update: full-time employees are now allowed to do so.
• Pensioners receive an easement: from now on, the NSSO (RSZ) looks at the quarter of the flexi-job itself (T), no longer at a previous quarter. This means that all pensioners are allowed to flexi-job in the same quarter they receive their pension. Please note: anyone taking up a flexi-job with their last employer prior to retirement must wait until the quarter after the retirement quarter.
• Self-employed individuals cannot exercise a flexi-job for the time being.
• Finally, a person can be active as a temporary agency worker and a flexi-jobber at the same time, as long as it is not with the same user.

What are the financial benefits of a flexi-job?

For the flexi-jobber, it is simple: the gross salary is the net salary. No taxes, no personal NSSO contributions. The employer pays an employer's contribution of 28%.

Regarding the income cap: non-pensioners can earn up to €18,440 tax-free in 2026. For pensioners, there is legally no ceiling, but it is worthwhile to double-check with your own pension service whether there are any situation-specific points of attention.

New from 1 July: mandatory allowances and premiums no longer fall under the maximum flexi-salary (150% of the baremo salary). Only the basic salary is taken into account for calculating the maximum.

The major expansion: all sectors as a basic rule

Until now, flexi-jobbing was reserved for a limited number of sectors. This is completely changing. From 1 July 2026, the following applies: flexi-jobs are allowed in all sectors, unless a sector excludes itself via a sector-level CBA (the so-called opt-out system).

Existing permissions and exclusions can still be adjusted or confirmed via a royal decree, by 31 August 2026 at the latest.

Sectors where flexi-jobs are partially excluded

• 143 - Marine Fishery: Flexi-jobs only allowed for roles in warehouses and shore personnel of shipping companies.
• 145 - Horticultural Company: Flexi-jobs only allowed in the landscaping subsector (JC 145.04/145.440).
• 320 - Funeral Undertakings: Flexi-jobs only allowed for bearers performing specific tasks.
• 323 - Management of buildings, real estate agents and domestic servants: Flexi-jobs not allowed for domestic servants.

Sectors that may be (partially or fully) excluded from 1 October 2026

(To be confirmed and non-exhaustive)

• JC 102 (Quarrying industry), JC 114 (Brickworks), JC 124 (Construction industry)
• JC 140 (Transport and Logistics): possible exclusion of the airport ground handling subsector
• JC 307 (Brokerage and insurance agencies)
• JC 337 (Non-profit), JC 341 (Banking and investment services)
• JC 115 (Glass industry) and JC 133 (Tobacco industry): possible full exclusion
• Strictly excluded: JC 144 (Agriculture), and artistic roles.

Ready for the future?

In conclusion, the expansion of flexi-jobs from 1 July 2026 offers many opportunities for organisations wishing to respond faster and more flexibly to their staffing needs. This is the perfect moment to carefully evaluate how to implement this within your organisation in a legally correct and strategically smart way.

Do you want to ensure that you exploit the opportunities of flexi-jobs to the maximum without compromising on compliance? Please get in touch with your AGO contact person. Together, we will look at how to translate this opportunity into an approach that works for your organisation.