Employees · Negotiate and earn more
Earn more in 2026: which option pays the most?
Updated on
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.
For 10 extra hours a month, a single white-collar worker on €3,000 gross keeps €182 net with net voluntary overtime, €170 with a 50% overtime premium and €196 with a flexi-job paid at the same hourly wage. On a platform at €15 an hour, they would keep €134; as a self-employed person on the side at €30 an hour, €128. Calculated with the parameters in force on 1 October 2026.
Each option has its ceiling: 240 net hours a year (360 in hotels and catering), €18,440 of exempt flexi-income, €7,890 for the sharing economy and associative work. The tool on this page compares the five options for your salary and tells you when a ceiling is exceeded.
The same working time, five ways to earn more
To compare, Indexo starts from the same number of hours and calculates what actually reaches your account: contributions, withholding tax (bedrijfsvoorheffing / précompte professionnel) or income tax, and the work bonus that falls as your salary rises. Example: a single full-time white-collar worker on €3,000 gross a month, i.e. €18.22 an hour.
| Option | Net for 10 h a month | Net per hour | Net for 20 h a month | Hours for €300 net |
|---|---|---|---|---|
| Net voluntary overtime | €182.19 | €18.22 | €364.37 | 16.5 h |
| Overtime with a 50% premium | €170.48 | €17.05 | €317.36 | 18.6 h |
| Flexi-job at the same hourly wage | €196.16 | €19.62 | €392.32 | 15.3 h |
| Self-employed on the side at €30 an hour, 10% costs | €128.17 | €12.82 | €245.55 | 24.7 h |
| Platform or association at €15 an hour | €133.95 | €13.40 | €267.90 | 22.4 h |
At 20 hours a month over a year, net hours reach their annual ceiling (240 hours). Hours with a premium go beyond the year’s 120 voluntary hours from 10 hours a month: beyond that, they are ordinary overtime, made up with time off. On a platform, 20 hours a month at €15 come to €3,600 a year, below the €7,890 ceiling.
The ranking changes with your salary
Net hours pay your hourly wage with no deductions, and the flexi-job its own hourly wage, flexi holiday pay included. Self-employed work and hours with a premium, on the other hand, are added to your salary for tax: the higher your salary, the more tax takes. And between about 2,300 and €3,400 gross, an hour with a premium also lowers the work bonus.
| Gross per month | Hourly wage | Net hour | Hour at 150% | Flexi-job | Self-employed | Platform |
|---|---|---|---|---|---|---|
| €2,000 | €12.15 | €12.15 | €17.86 | €13.08 | €12.82 | €13.40 |
| €2,500 | €15.18 | €15.18 | €12.45 | €16.35 | €12.82 | €13.40 |
| €3,000 | €18.22 | €18.22 | €17.05 | €19.62 | €12.82 | €13.40 |
| €3,500 | €21.26 | €21.26 | €26.11 | €22.88 | €11.62 | €13.40 |
| €4,000 | €24.29 | €24.29 | €29.82 | €26.16 | €11.62 | €13.40 |
| €5,000 | €30.36 | €30.36 | €37.56 | €32.69 | €11.62 | €13.40 |
At €2,000 gross, an hour at 150% brings in €17.86 net, more than a net hour (€12.15). At €5,000 gross, the self-employed hour at €30 leaves €11.62, less than the hour on a platform at €15 (€13.40). To understand the effect of the work bonus, see pay rise or benefits.
The rules and ceilings for each option in 2026
| Option | Ceiling | Contributions and tax | Eligibility conditions |
|---|---|---|---|
| Net voluntary overtime | 240 hours a year (360 in hotels and catering with a registered cash register system) | None: gross = net, no premium | Written agreement with your employer, valid for one year; part-time: temporary increase in workload and 3 years of part-time work; not during time credit |
| Overtime with a premium | 120 voluntary hours a year on top of the net hours; withholding tax reduction on 180 hours | Contributions of 13.07% and withholding tax, reduced by 57.75% of the base pay for the hours | Same conditions as net hours; ordinary overtime, on the other hand, is made up with time off |
| Flexi-job | €18,440 of exempt flexi-income a year (non-pensioners) | None for you below the ceiling; above it, the excess is taxed | With another employer, with a job of at least four-fifths in the third preceding quarter, or as a pensioner |
| Self-employed as a secondary occupation | No ceiling; no contributions below €1,922.16 of income a year | 20.5% social contributions, then tax at the rate of your top brackets | Employment as an employee or civil servant of at least half-time; membership of a social insurance fund |
| Sharing economy and associative work | €7,890 a year, both combined; associative work: 300 hours a year (450 in sport) | Tax of 10% (20% on half the amount), plus municipal tax; no contributions | Platform approved by FPS Finance, for services between private individuals; or an association, for sports, leisure or socio-cultural activities |
Net voluntary overtime
Since 1 April 2026, you can work up to 360 hours of voluntary overtime a year (450 in hotels and catering with a registered cash register system). The first 240 (360 in hotels and catering) are paid with no premium, but with no contributions or withholding tax: gross equals net. You need a written agreement with your employer, valid for one year. The details, with a table by salary: net overtime.
Overtime with a premium
On top of the net hours, 120 voluntary hours a year (90 in hotels and catering) are paid with a premium of 50% (100% on a Sunday or public holiday). They are subject to contributions and withholding tax, but your withholding tax is reduced by 57.75% of the base pay for those hours, for 180 hours with a premium a year. Ordinary overtime, requested by the employer, is in principle made up with time off: you get those hours back as paid rest.
Flexi-job with another employer
With a job of at least four-fifths in the third preceding quarter, you can work a flexi-job with another employer. The flexi-wage, plus the 7.67% flexi holiday pay, is paid with no contributions or withholding tax, and tax-free up to €18,440 a year. Above that, only the excess is taxed. Everything about the status: flexi-job: ceiling and net pay.
Self-employed side activity
With a job of at least half-time, you can start a self-employed activity as a secondary occupation. Below €1,922.16 of income a year, after expenses, you pay no social contributions; above that, 20.5%. The profit is added to your salary for tax: it is taxed at the rate of your highest brackets. To set your price: what rate to charge; for your contributions: social contributions.
Sharing economy and associative work
Small services between private individuals through a platform approved by FPS Finance, or an activity in an association (coach, referee, activity leader…): this income is taxed at 10%, plus municipal tax, with no social contributions. The €7,890 annual ceiling applies to both schemes together; associative work is also limited to 300 hours a year (450 in sport). Above the ceiling, all this income becomes professional income, taxed at your marginal rate.
The 2027 ceilings (flexi-job, sharing economy and associative work, threshold for secondary self-employment) have not been published yet: they are indexed and usually known at the end of the year. This page will switch to 2027 as soon as they are published.
Are you allowed to combine?
This page answers the question ‘how much?’. If you receive unemployment benefits, sickness benefits or a pension, other rules first decide whether the activity is allowed and what it changes to your benefits. Can I combine? brings them together; see also the pages jobseeker, unfit for work and working pensioner.
Indicative information, not advice: your employer, your social insurance fund, the National Employment Office (NEO), your health insurance fund (mutualité / ziekenfonds) or FPS Finance confirm your situation.
Compare the options for your salary
Enter your salary and the time you want to spend, or the amount you are aiming for. Indexo calculates the real net of each option, flags those you do not have access to and the point at which a ceiling is exceeded. The hourly rates are examples: replace them with your own. Nothing is sent: everything is calculated in your browser.
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Frequently asked questions
What is the most profitable way to earn more?
It depends on your salary and the hourly rate of each option. For a single white-collar worker on €3,000 gross, 10 hours a month bring in €182 net as net overtime, €196 as a flexi-job at the same hourly wage and €170 with a 50% premium. Net hours and the flexi-job have the advantage of costing nothing in tax, within their ceilings.
How many net overtime hours can I work a year?
240 hours a year since 1 April 2026, 360 in hotels and catering with a registered cash register system, out of a total of 360 voluntary hours (450 in hotels and catering). They are paid with no premium, but with no contributions or withholding tax, and require a written agreement with your employer.
Flexi-job or overtime: which should I choose?
At the same hourly wage, the flexi-job brings in a little more than net hours, thanks to the 7.67% flexi holiday pay. It is done with another employer and requires a job of at least four-fifths. Net hours are worked for your own employer, with its written agreement. Both are capped: 240 hours a year for net hours, €18,440 of exempt flexi-income a year.
Is a self-employed side activity worth it?
It can be, if your hourly rate is well above your hourly wage. Above €1,922.16 of income a year, you pay 20.5% in contributions, then tax at the rate of your highest brackets. For a single white-collar worker on €3,000 gross, 10 hours at €30 an hour (10% costs) leave about €128 net a month.
What happens if I exceed the sharing economy ceiling?
Above €7,890 a year (2026), sharing economy and associative work combined, the 10% regime no longer applies: all this income becomes professional income, taxed at the rate of your brackets. The tool on this page tells you from how many hours a month the ceiling is reached.
What next?
- Overtime: how much net?The net value of a net overtime hour or one with a premium, by salary.
- Flexi-job: ceiling and net payConditions, minimum flexi-wage and annual ceiling.
- Can I combine?Benefits, pension or illness: what you are allowed to do.
- Pay rise or benefits?What is left of a pay rise, and at equal cost in benefits.
Sources
Parameters in force on 1 October 2026. Each parameter links to its source, the official one where it exists; a secondary source is flagged as such.
- Voluntary overtime: new Act published, retroactive to 1 April 2026, Partena Professional (secondary source).
- Heures supplémentaires volontaires : augmentation des quotas et nouvelles conditions, UCM (secondary source).
- L’augmentation du nombre d’heures supplémentaires volontaires nettes est officielle (15 June 2026), Securex (secondary source).
- Réforme de l’impôt des personnes physiques adoptée le 9 juillet 2026 : les heures supplémentaires (17 July 2026), Partena Professional (secondary source).
- Avis aux débiteurs du précompte professionnel : les changements (3 August 2026), Forum for the Future (secondary source).
- Heures supplémentaires : quel est le montant de l’avantage ? (19 June 2026), Securex (secondary source).
- Flexi-jobs généralisés : le mode d’emploi complet pour l’employeur et le travailleur (6 July 2026), Forum for the Future (Deg & Partners) (secondary source).
- Récapitulatif des principaux plafonds fiscaux dans l’impôt des personnes physiques (23 December 2025), Wolters Kluwer (secondary source).
- Revenus complémentaires : économie collaborative et travail associatif, Test-Achats (secondary source).
- Travail associatif : nouvelles règles fiscales (3 June 2022), Securex (secondary source).
- Connaissez-vous le travail associatif (article 17) ?, Deg & Partners (secondary source).
- Vous êtes indépendant en activité complémentaire (updated on 23 January 2026), Wikifin (FSMA).
- Note de cotisations 2026 : tableau des cotisations sociales des travailleurs indépendants, FPS Social Security.
- Income Tax Code: exemption for flexi-wages, ceiling of €18,440 in 2026, Fisconetplus (FPS Finance). Cross-checked with: Deg & Partners and Securex.
- Article 90 of the Income Tax Code 1992: sharing economy, ceiling of €7,890 in 2026, Fisconetplus (FPS Finance). Cross-checked with: Securex and Ring Twice.
- Foire aux questions : cotisations et impôts, Travail associatif.
- Cotisations sociales des indépendants 2026, FPS Social Security.
- Calcul du précompte professionnel : annexe III de l’AR/CIR 92 et formule-clé 2026, FPS Finance.