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Students and other statuses · Flexi-job

Flexi-job 2026: what ceiling and how much net?

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Calculate your flexi-job for 2026

In 2026, a flexi-job gives you net pay equal to its gross: no contributions and no withholding tax (bedrijfsvoorheffing / précompte professionnel), and no tax up to €18,440 a year for non-pensioners, with no ceiling for pensioners. For 30 hours a month at €14 an hour, you take home €452.21 net a month, including flexi holiday pay of 7.67%.

You need a job of at least four-fifths with another employer in the third preceding quarter, or to be a pensioner. Since 1 July 2026, flexi-jobs have been open to all sectors, with some exclusions. The 2027 ceiling has not been published yet: it is indexed every year and usually known towards the end of the year.

€18,440of tax-free flexi-income a year (2026), across all employers, for non-pensioners
€0in contributions and withholding tax deducted from your flexi-wage: net equals gross
7.67%flexi holiday pay, paid with every flexi-wage
28%special employer contribution, paid by the employer

How much do you earn net from a flexi-job?

Your net pay equals your flexi-wage, plus flexi holiday pay of 7.67%. As long as your flexi-income for the year stays below €18,440, there is nothing to pay on your tax return either. Above that, only the extra part is taxed.

Hours per monthAt €14/h: per monthOver 12 monthsAt €20/h: per monthOver 12 months
20€301.48€3,617.71€430.68€5,168.16
40€602.95€7,235.42€861.36€10,336.32
60€904.43€10,853.14€1,292.04€15,504.48
80€1,205.90€14,470.85€1,722.72€20,672.64 (above ceiling)
100€1,507.38€18,088.56€2,153.40€25,840.80 (above ceiling)
Net per month and over 12 months, flexi holiday pay included, for a non-pensioner in 2026. ‘Above ceiling’: the part above €18,440 over the year is taxed like an ordinary salary.

A flexi-job alongside your job: what you really earn

Your main job does not change: the flexi-wage is added to your net pay without affecting your withholding tax. The same amount paid as gross salary by your main employer would bring in much less: for a single white-collar worker on €3,000 gross, €452.21 from a flexi-job adds €452.21 net, while the same amount as a gross pay rise adds only €118.06.

Gross from main jobNet from main jobWith the flexi-jobWith the same amount as a pay rise
€2,500€2,175.62+ €452.21+ €74.31
€3,000€2,261.33+ €452.21+ €118.06
€3,500€2,400.40+ €452.21+ €193.94
Single white-collar worker, full-time, no children. Flexi-job of 30 hours a month at €14 (flexi holiday pay included), compared with a gross pay rise of the same amount. Parameters as of 1 October 2026.

The other ways to earn more, compared: Earn more.

Who can do a flexi-job?

  • You have a job: you must have worked at least four-fifths of full time in the third quarter before the flexi-job quarter (quarter ‘T-3’), for one or more other employers.
  • You are a pensioner: the condition is checked in the same quarter as the flexi-job, with no working-time condition.

What is not allowed

  • a flexi-job with your main employer, or during a notice period, or while you are receiving a severance payment from that employer;
  • another contract with the flexi-job employer in the same quarter;
  • if you work four-fifths, a flexi-job in a company linked to your main employer (if you work full time, it is allowed);
  • switching from full time to four-fifths with the same employer to qualify for a flexi-job: this reduction blocks access for two quarters.

Which sectors?

Since 1 July 2026, flexi-jobs have been open to all employers, private and public, with some exclusions: artistic roles, domestic staff (joint committee 323), childcare in Flanders, agriculture and horticulture; in funeral services (JC 320), they remain limited to one-off assignments. From 2027, a sector will only be able to opt out through a unanimous collective labour agreement and a Royal Decree, by 30 September at the latest, for 1 January of the following year.

Minimum and maximum flexi-wage in 2026

  • Minimum: the gross hourly wage on the pay scale for your role, or the minimum income if there is no pay scale. In hotels and catering, €12.11 an hour since 1 September 2026, plus €0.93 of flexi holiday pay, making €13.04.
  • Maximum: since 1 July 2026, 150% of the base salary. In hotels and catering, €21.00 an hour (€22.61 with flexi holiday pay).
  • Flexi holiday pay: 7.67% of the flexi-wage, paid at the same time.

The employer first signs a written framework agreement, then a contract for each flexi-job, lasting one quarter at most. Start and finish times are recorded electronically.

Above €18,440: what is taxed

The ceiling covers all your flexi-income for the year (flexi-wage and flexi holiday pay), across all your employers. No single employer knows the total: your tax return checks it, based on the tax forms. The part above the ceiling is taxed like an ordinary salary, at the progressive rate.

Example: 80 hours a month at €20 for a year gives €20,672.64 of flexi-income, i.e. €2,232.64 above the ceiling. For a single white-collar worker on €3,000 gross, that means about €956 of extra tax the following year (Indexo estimate). The ceiling was €18,000 in 2025.

Pensioners: no ceiling

A pensioner can earn as much as they like from a flexi-job, tax-free. On early retirement, the limits on combining work with your pension still apply: check them on MyPension. See also the net pay of a working pensioner.

For the employer

The employer pays a special employer contribution of 28% on the flexi-wage and the flexi holiday pay. A flexi-job of €452.21 a month therefore costs them €578.83.

Calculate your flexi-job for 2026

Your flexi-wage, your hours and your main job: Indexo calculates your net pay, checks the ceiling over the year and estimates the tax on the extra part. Nothing is sent: everything is calculated in your browser.

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Frequently asked questions

What is the flexi-job ceiling in 2026?

€18,440 of flexi-income a year (flexi-wage and flexi holiday pay), across all employers, for non-pensioners. It was €18,000 in 2025. Pensioners have no ceiling. The 2027 amount has not been published yet.

Do you pay tax on a flexi-job?

No, as long as your flexi-income for the year stays below €18,440. Nothing is deducted from your flexi-wage: no contributions and no withholding tax. The part above the ceiling is taxed like an ordinary salary, on your tax return the following year.

Who can do a flexi-job?

Employees who worked at least four-fifths for one or more other employers in the third preceding quarter, and pensioners. Not with your main employer, and not during a notice period.

Are flexi-jobs possible in every sector?

Since 1 July 2026, yes, with some exclusions: artistic roles, domestic staff, childcare in Flanders, agriculture and horticulture, and limited assignments in funeral services.

How much does a flexi-job cost the employer?

The flexi-wage and the 7.67% flexi holiday pay, plus a special employer contribution of 28%: for 30 hours at €14, €578.83 a month.

What next?

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.