Since 1 November 2026, withholding tax on pay has been calculated differently (Royal Decree of 27 September 2026). The calculations on this page still follow the previous rules: for pay received from 1 November, withholding tax and net pay may differ. Update in progress.
Yes, you can work while unemployed, but each day of activity must be declared on your control card before you start, and that day gives no right to benefit. To launch a self-employed activity, the Tremplin-indépendants scheme lets you keep your benefits for 12 months: they only fall if your net income exceeds €18.44 a day (income for the year divided by 312).
Flexi-jobs, associative work, sharing economy, artistic performances: each activity has its own rule, and almost all go through your payment body (trade union or CAPAC/HVW), which passes them on to the National Employment Office (NEO). Since 1 March 2026, benefits have also been limited in time. NEO rules checked on 7 and 8 October 2026. For guidance only, not legal advice.
1 benefitlost per day of activity, weekends included, whatever the duration and earnings
12 monthsof benefits kept with Tremplin-indépendants, once every 6 years
€18.44of net income a day below which the benefit is not reduced (1 September 2026)
6 monthsat most to prepare a self-employed activity, after declaring it (form C45E)
Full unemployment: what you can do
The NEO principle: an activity for a third party that brings you pay or a material benefit gives no right to benefit for that day. It must be declared before you start, by blacking out the box for that day on the control card (paper or electronic). A few activities have their own rules.
Tremplin-indépendants: you keep your benefits for 12 months to launch a self-employed side activity; no activity as a self-employed person as a main occupation in the last 6 years; no work handed over to third parties; not for the arts work allowance.
Your payment body (trade union or CAPAC/HVW), for the NEO, before you start, or when you apply for benefits (Forms C1 and C1C (Tremplin-indépendants))
You must have worked at least four-fifths for another employer in the third quarter before (T-3), or be retired. When unemployed, it is therefore only possible shortly after losing a job.
Your payment body (trade union or CAPAC/HVW), for the NEO, before each flexi-job day (Control card)
Volunteering for a non-profit association (ASBL/vzw), a public service, a subsidised institution, an amateur sports club or a private individual (a favour for friends).
Your payment body (trade union or CAPAC/HVW), for the NEO, before you start; the NEO has 12 working days to reply and you can start during that time (Form C45A (for a private individual) or C45B (for an organisation))
Mandate on a cultural advisory body or the Artists Commission: combination allowed, after declaration, within an income ceiling.
Your payment body (trade union or CAPAC/HVW), for the NEO, from the start of the mandate (Form C46)
Full unemployment: verdict by activity, rules checked in October 2026. Click an activity for the full rule.
How much does a day’s work cost?
The benefit is paid per day, 26 days a month (6-day scheme). A day of work costs you that day’s benefit, whether you work one hour or ten. The salary is added in full: compare the net pay for a day with the daily benefit lost.
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Benefit per month
Per day
2 working days
4 days
8 days
€1,000
€38.46
€76.92
€153.85
€307.69
€1,300
€50.00
€100.00
€200.00
€400.00
€1,600
€61.54
€123.08
€246.15
€492.31
€2,000
€76.92
€153.85
€307.69
€615.38
Benefit lost by number of working days a month. Daily benefit = monthly benefit ÷ 26. Benefit amounts used as examples.
Part-time, with a regular job, you can apply for part-time worker status with retained rights: the income guarantee allowance then tops up your salary, as long as your gross pay stays below a monthly ceiling: €2,029.88 according to the latest amount published by the NEO, valid since November 2023; the indexed 2026 amount is to be confirmed with your payment body. The month-by-month calculation is on back to work after unemployment.
Duration of benefits: what an activity changes
Since 1 March 2026, a new claim opens an entitlement of at most 24 months: 12 months, plus 1 month per block of 104 days of work history. If you were already receiving benefits before that date, the end of your entitlement follows its own timetable. Some periods of work, such as a full-time job, whatever its length, postpone the end of the entitlement instead of using it up. Your payment body tells you your end-of-entitlement date and the effect of your activity. The details: back to work after unemployment.
Tremplin-indépendants: what is left of the benefit
With Tremplin-indépendants, you keep your benefits for 12 months to launch a self-employed side activity. Conditions: no self-employed activity as a main occupation in the last 6 years, no work handed over to third parties, declaration on forms C1 and C1C before you start. The daily benefit is reduced by the part of your daily net taxable income (income for the year ÷ 312) above €18.44.
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Profit for the year
Social contributions
Net taxable income
Per day (÷ 312)
Reduction per month
€4,000
€680.50
€3,319.50
€10.64
€0.00
€6,000
€1,020.75
€4,979.25
€15.96
€0.00
€9,000
€1,531.12
€7,468.88
€23.94
€142.97
€12,000
€2,041.49
€9,958.51
€31.92
€350.44
€18,000
€3,062.24
€14,937.76
€47.88
€765.37
Benefit reduction by profit for the year, with the self-employed side-activity contributions from the Indexo engine (parameters as of 1 October 2026) and the NEO threshold as of 1 September 2026. Reduction over 26 days, before tax.
Example: with €9,000 of profit for the year, €7,468.88 of net taxable income remains, i.e. €23.94 a day: the benefit falls by €142.97 a month. After 12 months, you have to choose: become self-employed as a main occupation, stop the activity, or continue it without benefits.
Your case: unemployment and an activity
The tool is set to full unemployment and a job as an employee. Change the activity and enter your benefit and your working days: Indexo calculates what you lose and your total net pay. The amounts shown are an example: replace them with your own. Nothing is sent.
The tool could not be displayed. Reload the page (Cmd + Shift + R on a Mac, Ctrl + F5 on a PC).
Full unemployment: the detailed rules
A job as an employee
Allowed, subject to conditions
Each working day must be declared before you start, on your control card, weekends included.
Part-time (at most four-fifths), part-time worker status with retained rights can open entitlement to the income guarantee allowance.
With an exemption (studies, training), the NEO still decides on the right to benefits: before working, ask your payment body what the exemption allows.
Since 1 March 2026, benefits have been limited in time (at most 24 months for a new claim). Some periods of work, such as a full-time job, postpone the end of the entitlement instead of using it up: your payment body does the calculation.
Ceilings and limits
Daily benefits per month, 6-day scheme (each day of activity removes one): 26 benefits a month
Pay below which the income guarantee allowance can top up a part-time job (latest amount published by the NEO, valid since 1 November 2023; indexed 2026 amount to be confirmed): €2,029.88 gross a month
Maximum duration of benefits for a claim made since 1 March 2026 (12 months, plus 1 month per block of 104 days of work history, at most 12): 24 months
Steps
Your payment body (trade union or CAPAC/HVW), for the NEO: before each working day. Control card (paper or electronic). onem.be
Your payment body: as soon as you have accepted the part-time job. Application for part-time worker status with retained rights. onem.be
Effect
One benefit lost per day of activity, whatever the duration and earnings. A part-time job can be topped up by the income guarantee allowance.
Source: Pouvez-vous exercer une activité pendant votre chômage complet ? (info sheet T41, updated on 1 December 2022), NEO. Cross-checked with: Infor Jeunes Bruxelles; income guarantee allowance: NEO; exemption: Le Forem (Walloon public employment service); duration of benefits: Decisio, RTBF. Checked on 8 October 2026.
A self-employed side activity
Allowed, subject to conditions
Tremplin-indépendants: you keep your benefits for 12 months to launch a self-employed side activity; no activity as a self-employed person as a main occupation in the last 6 years; no work handed over to third parties; not for the arts work allowance.
Or a side activity you had already carried on for at least 3 months while employed, declared when you applied for benefits, never between 7:00 and 18:00 on weekdays, outside the excluded sectors (hotels and catering, entertainment, construction, door-to-door selling, insurance).
Preparing an activity (research, contacts, formalities) is allowed for at most 6 months, after declaring it (form C45E). Once the activity actually starts, benefits stop unless you use Tremplin.
Ceilings and limits
Daily net income threshold (annual income ÷ 312) above which the benefit is reduced, side activity or Tremplin-indépendants (index as of 1 September 2026): €18.44 a day (per day (annual net taxable income ÷ 312))
Period during which you keep the benefits: 12 months (once every 6 years)
Steps
Your payment body (trade union or CAPAC/HVW), for the NEO: before you start, or when you apply for benefits. Forms C1 and C1C (Tremplin-indépendants). onem.be
Your payment body (trade union or CAPAC/HVW), for the NEO: before you prepare the activity. Form C45E (preparation). onem.be
Effect
The daily benefit is reduced by the part of your daily net taxable income (income for the year ÷ 312) above the threshold. After 12 months of Tremplin, you have to choose: the activity or the benefits.
Source: Tremplin-indépendants (info sheet T158, version of 1 November 2023 read on 7 October 2026), NEO. Cross-checked with: Infor Jeunes Bruxelles (side activity, preparation). Checked on 7 October 2026.
A flexi-job
Allowed, subject to conditions
You must have worked at least four-fifths for another employer in the third quarter before (T-3), or be retired. When unemployed, it is therefore only possible shortly after losing a job.
Each flexi-job day must be declared on the control card before you start.
Ceilings and limits
Tax-free flexi-income for non-pensioners, 2026 income: €18,440 a year
Daily benefits per month, 6-day scheme (each day of activity removes one): 26 benefits a month
Steps
Your payment body (trade union or CAPAC/HVW), for the NEO: before each flexi-job day. Control card. onem.be
Effect
One benefit lost per day of activity, whatever the duration and earnings. The flexi-wage, for its part, is net, with no contributions or tax up to the ceiling.
Source: Pouvez-vous exercer une activité pendant votre chômage complet ? (info sheet T41, updated on 1 December 2022), NEO. Cross-checked with: Forum for the Future (6 July 2026): conditions of access and ‘each day worked in a flexi-job means losing that day’s benefit’. Checked on 8 October 2026.
Associative work
Allowed, subject to conditions
Benefits kept only if you continue a contract already being performed before your benefit claim, declared in writing with that claim (form C44).
Contract that had not started before your benefit claim: according to the NEO info sheet, no benefits for the period covered by that contract. Infor Jeunes Bruxelles instead mentions one benefit lost per day of work: have your payment body confirm the rule before you sign.
Activities in sport, socio-cultural activities, events or amateur arts, within an association.
No employment relationship with the same organisation in the previous year.
At most 450 hours a year in sport, 300 in other activities.
Ceilings and limits
Sharing economy and associative work together: miscellaneous income ceiling, 2026 income: €7,890 a year
Associative work in sport: 450 hours a year
Associative work in other activities (socio-cultural, events, amateur arts): 300 hours a year
Steps
Your payment body (trade union or CAPAC/HVW), for the NEO: when you apply for benefits. Form C44. onem.be
Your payment body (trade union or CAPAC/HVW), for the NEO: for a new contract: before you sign, then before each assignment. Control card. onem.be
Effect
Existing contract, declared: no loss of benefit. New contract: no benefits for the period of the contract according to the NEO; to be confirmed by your payment body.
Source: Pouvez-vous exercer une activité pendant votre chômage complet ? (info sheet T41, updated on 1 December 2022), NEO. Cross-checked with: Infor Jeunes Bruxelles (form C44 concerns associative work; for a new contract, one benefit lost per day of work according to this source). Checked on 8 October 2026.
Sharing economy
Allowed, subject to conditions
Treated as occasional work, except in exceptional cases: each day of activity must be declared on the control card before you start.
Services between private individuals, through a government-approved platform.
Sharing economy and associative work income together below the annual ceiling.
Ceilings and limits
Sharing economy and associative work together: miscellaneous income ceiling, 2026 income: €7,890 a year
Daily benefits per month, 6-day scheme (each day of activity removes one): 26 benefits a month
Steps
Your payment body (trade union or CAPAC/HVW), for the NEO: before each day of activity. Control card. onem.be
Effect
One benefit lost per day of activity, whatever the duration and earnings.
Amateur arts allowance: the day of performance counts as a working day on the control card.
Artistic activities only (not technical or support roles).
Client and artist registered on Working in the Arts; the client declares the performance before it starts.
No employment contract or contract for services with the same client for similar activities.
If you receive the arts work allowance (and not an ordinary unemployment benefit), specific rules on combining apply: ask your payment body.
Ceilings and limits
Maximum per day and per client, 2026: €81.90 a day
Days per calendar year, all clients combined: 30 days a year
Self-employed income you can combine without reduction (2026): €11,281.92 a year
Steps
Your payment body (trade union or CAPAC/HVW), for the NEO: before each day of performance. Control card. onem.be
The client, on Working in the Arts: before the performance starts. Online declaration (Working in the Arts application). workinginthearts.be
Effect
No unemployment benefit on the day of a performance paid with the amateur arts allowance.
Source: IAA : indemnités des arts en amateur (updated on 14 August 2026), Infor Jeunes Bruxelles (Bruxelles-J) (secondary source). Cross-checked with: arts work allowance: Amplo. Checked on 7 October 2026.
Volunteering
Allowed, subject to conditions
Volunteering for a non-profit association (ASBL/vzw), a public service, a subsidised institution, an amateur sports club or a private individual (a favour for friends).
Helping a private individual’s business for free is not allowed.
Only actual expenses or a flat-rate allowance within the ceilings are accepted. The higher annual ceiling does not apply if you receive a social benefit.
Ceilings and limits
Tax-free flat-rate allowance, 2026 income: €44.02 a day
Tax-free flat-rate allowance per year, 2026 income: €1,760.83 a year
Steps
Your payment body (trade union or CAPAC/HVW), for the NEO: before you start; the NEO has 12 working days to reply and you can start during that time. Form C45A (for a private individual) or C45B (for an organisation). onem.be
Effect
No effect on the benefit if the volunteering is accepted. If it is refused, each day of volunteering must be declared and is not paid a benefit.
Source: Être volontaire en Belgique (updated on 17 August 2026), Infor Jeunes Bruxelles (Bruxelles-J) (secondary source). Cross-checked with: NEO, info sheet T41 (referring to info sheet T42); ceilings: circular 2026/C/20. Checked on 7 October 2026.
A mandate
Allowed, subject to conditions
Mandate on a cultural advisory body or the Artists Commission: combination allowed, after declaration, within an income ceiling.
Company manager or director: this is an activity on your own account, paid or not; same rules as a self-employed activity.
Political mandate: the NEO info sheet consulted does not mention it; ask your payment body.
Ceilings and limits
Maximum income from a mandate on a cultural advisory body or the Artists Commission (amount as of 1 December 2022): €2,010.26 per calendar year
Steps
Your payment body (trade union or CAPAC/HVW), for the NEO: from the start of the mandate. Form C46. onem.be
Effect
Declared cultural mandate, below the ceiling: no loss of benefit. Company mandate: see the self-employed activity.
During temporary unemployment, your contract continues. You can work for another employer or carry on an activity, but the days concerned are not paid a benefit: record them in box 2 of the control card (C3.2A or eC3.2) before you start. A side activity is only allowed if you were already carrying it on for at least 3 months while employed, never between 7:00 and 18:00 on the days you usually work. After 3 months of temporary unemployment due to force majeure or lack of work, you must also register as a jobseeker.
Side activity carried on for at least 3 months while employed, before the claim: you cannot start one while unemployed (except with Tremplin-indépendants).
Your payment body (trade union or CAPAC/HVW), for the NEO, when you apply for benefits (Form C1 (question on the side activity) and form C1A)
Side activity carried on for at least 3 months while employed, before the claim: you cannot start one while unemployed (except with Tremplin-indépendants).
Never between 7:00 and 18:00 on the days you usually work.
Excluding barred activities: occupations carried on only after 18:00, construction, hotels and catering, entertainment, door-to-door selling, insurance agent.
Ceilings and limits
Daily net income threshold (annual income ÷ 312) above which the benefit is reduced, side activity or Tremplin-indépendants (index as of 1 September 2026): €18.44 a day (per day (annual net income ÷ 312))
Side activity carried on for at least 3 months during the employment before the benefit claim: 3 months (before the claim)
Steps
Your payment body (trade union or CAPAC/HVW), for the NEO: when you apply for benefits. Form C1 (question on the side activity) and form C1A. onem.be
Your payment body (trade union or CAPAC/HVW), for the NEO: before working on a Sunday or a day you do not usually work. Control card (box 2). onem.be
Effect
The daily benefit is reduced by the part of daily net income above the threshold. One benefit is lost for each Sunday or usual non-working day on which you carry on the activity.
An activity on your own account or for a third party for pay gives no right to benefits that day: record it before you start.
Services between private individuals, through a government-approved platform.
Sharing economy and associative work income together below the annual ceiling.
Ceilings and limits
Sharing economy and associative work together: miscellaneous income ceiling, 2026 income: €7,890 a year
Steps
Your payment body (trade union or CAPAC/HVW), for the NEO: before each day of activity. Control card (box 2). onem.be
Effect
No temporary unemployment benefit on days of activity.
Source: Quelles sont vos obligations comme chômeur temporaire ? (info sheet T50, updated on 13 October 2022), NEO. Cross-checked with: Infor Jeunes Bruxelles (sharing economy = occasional work). Checked on 7 October 2026.
An artistic activity
Allowed, subject to conditions
Amateur arts allowance: the day of performance counts as a working day on the control card.
Artistic activities only (not technical or support roles).
Client and artist registered on Working in the Arts; the client declares the performance before it starts.
No employment contract or contract for services with the same client for similar activities.
Ceilings and limits
Maximum per day and per client, 2026: €81.90 a day
Days per calendar year, all clients combined: 30 days a year
Steps
Your payment body (trade union or CAPAC/HVW), for the NEO: before each day of performance. Control card (box 2). onem.be
The client, on Working in the Arts: before the performance starts. Online declaration (Working in the Arts application). workinginthearts.be
Effect
No temporary unemployment benefit on the day of the performance.
Source: IAA : indemnités des arts en amateur (updated on 14 August 2026), Infor Jeunes Bruxelles (Bruxelles-J) (secondary source). Cross-checked with: NEO, info sheet T50. Checked on 7 October 2026.
Volunteering
To be checked with the relevant body
Indexo has not found a published rule for this case. Contact: your payment body (trade union or CAPAC/HVW): the NEO info sheet T50 consulted does not mention it.
A mandate
To be checked with the relevant body
Indexo has not found a published rule for this case. Contact: your payment body (trade union or CAPAC/HVW).
2026 amounts. The 2027 amounts (limits for pensioners, ceilings for the sharing economy and flexi-jobs, thresholds for the self-employed) have not been published yet: they usually are at the end of the year. The pages will switch to 2027 as soon as they are published.
Frequently asked questions
Do I have to declare a one-day odd job?
Yes. Any activity for a third party that brings you pay or a material benefit must be declared before you start, by blacking out the box for that day on the control card. On that day, you receive no benefit, however long you work.
Can I start a self-employed activity while unemployed?
Yes, with Tremplin-indépendants: you keep your benefits for 12 months, reduced only if your net income exceeds €18.44 a day. Declare it before you start (forms C1 and C1C). To prepare the activity (market research, formalities), you have at most 6 months, after declaring it on form C45E.
Is a flexi-job possible while unemployed?
Only if you worked at least four-fifths for another employer in the third quarter before: in practice, shortly after losing your job. Each flexi-job day must be declared on the control card and costs one benefit; the flexi-wage, for its part, is net, with no contributions or tax up to €18,440 a year.
Can I volunteer while unemployed?
Yes, after declaring it before you start: form C45A for a private individual, C45B for an organisation. The NEO has 12 working days to reply and you can start during that time. Helping a private individual’s business for free is not allowed.