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Understand · Payroll glossary

What is a flexi-job?

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A flexi-job is a small job alongside a main job of at least four-fifths or a pension, with no contributions for the worker and tax-free up to €18,440 a year (2026 income). In Dutch: flexi-job.

Definition of a flexi-job

The flexi-wage is paid gross = net, with flexi holiday pay of 7.67% on top. The employer pays a special contribution of 28%. Since 1 July 2026, flexi-jobs have been open to almost all sectors, and the flexi-wage cannot exceed 150% of the base salary (except in hotels and catering).

The annual tax-free ceiling applies to workers who are not pensioners.

The key figure in 2026

€18,440Tax-free flexi income a year for non-pensioners, 2026 income

Source: Quel traitement fiscal pour la rémunération d’un travailleur flexi-job ? (28 January 2026), Securex (secondary source). See also: Circulaire 2026/C/4 relative aux flexi-jobs (5 January 2026), FPS Finance, summarised by Forum for the Future (secondary source). 2027 amount: not yet published. This entry will be updated as soon as it is.

Worked example

€500 of flexi-wage in the month: with the flexi holiday pay (€38.35), you receive €538.35, with no deduction at all. The employer also pays €150.74 in special contribution. In hotels and catering, the minimum flexi-wage has been €12.11 an hour since 1 September 2026.

In Dutch: flexi-job

In a Dutch-language contract or document, a flexi-job is called ‘flexi-job’ and the flexi-wage ‘flexiloon’; in French-language ones, ‘flexi-job’ and ‘flexi-salaire’.

Dutch term taken from: UNIZO (secondary source).

Not to be confused with…

  • Solidarity contribution: the one for student jobs, 2.71% within 650 hours a year, with no main-job condition.
  • Associative work: associative work lets you provide paid services to an association (sport, culture, socio-cultural work) without social security contributions and with reduced tax, within a ceiling of €7,890 a year in 2026, shared with the sharing economy.

Calculate it for your situation

Net equals gross, a ceiling of €18,440 a year, eligibility conditions and combining it with your job.

Flexi-job: ceiling and net pay

Related terms

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.