Flexi-jobs changed more on 1 July 2026 than in any year since they were introduced. Two things matter most. First, the scheme is no longer limited to a short list of sectors: it now applies across almost all private and public sectors. Second, any employer who engages a flexi-job worker must register each worker’s start and end times electronically, because paper timesheets no longer meet the legal standard. Suivo’s time tracking solution is built for exactly this: verified hours per worker, linked to the Dimona filed for each shift, and records that stand up in an NSSO audit. This guide walks through what changed, who qualifies, what it costs, and where the compliance risks sit. For the wider picture of how flexi-jobs fit your staffing model, see our workforce management solutions.
Key takeaways
- From 1 July 2026, flexi-jobs apply across almost all private and public sectors, unless your joint committee has opted out.
- Flexi-job employers must now register each worker’s start and end time electronically; paper timesheets no longer meet the legal standard.
- A flexi-job worker must work at least 4/5 elsewhere in the reference quarter (Q-3) or be legally retired, with a written framework agreement.
- File the Dimona before the worker starts: without it, the work can be requalified as ordinary employment with ordinary contributions.
What changed for flexi-jobs on 1 July 2026?
Two reforms took effect together, and both reach far beyond horeca.
The scheme opened to almost all sectors. Until mid-2026, flexi-jobs were restricted to named sectors. Horeca came first in 2015, retail and hairdressing and beauty care followed in 2018, and healthcare, sports, culture, events and other sectors followed, with the largest extension, to twelve more sectors, on 1 January 2024. From 1 July 2026, the scheme applies across almost all private and public sectors. Sectors can still request a full or partial exclusion, and during a 2026 transition they can opt out on a quarterly basis. Those opt-outs are fixed by Royal Decree, so the honest first step for any employer is to confirm your joint committee (paritair comité) has not opted out. We cover this in detail in flexi-jobs expanded to all sectors.
Electronic time registration became mandatory. Employers who engage flexi-job workers must now register each worker’s exact start and end times electronically. A day Dimona with start and end times counts; with a period Dimona you need an approved system. This is a statutory obligation, not a recommendation. A wider registration duty for all employers is planned for 2027, but as of November 2026 it is still a draft bill, not law. The reason is enforcement: the state wants an objective, digital record of when each flexi-job worker actually worked, so DimDay declarations can be checked against real hours. Our dedicated piece explains what the electronic time registration rule means.
The current sector position and legal framework are published by the FPS Employment and the Belgian social security portal.
Who qualifies to work a flexi-job?
A worker can only take a flexi-job if they fall into one of two groups.
- The 4/5 rule. The worker must already be employed at 4/5 of a full-time job with one or more other employers during the reference quarter, which is the third quarter before the flexi-job starts, known as Q-3. The idea is that a flexi-job is a genuine second job, not someone’s main income. See the 4/5 rule explained for the detail on how the reference quarter works.
- Legally retired workers. Anyone who is legally retired can work a flexi-job, and retirees can earn unlimited flexi-income with no tax-free ceiling.
Before the first day, the employer and worker must sign a framework agreement (raamovereenkomst) in writing. The ban on flexi-jobs within affiliated companies has been relaxed for full-time employees, but the eligibility test and the written framework agreement still apply in every case.
What does a flexi-job cost an employer?
The financial appeal of flexi-jobs is the social charge structure.
- Employer contribution: 28% on top of the flexi-wage.
- Worker contribution: 0%. The worker keeps the gross flexi-wage.
- Tax treatment: for non-retired workers, flexi-income is exempt from personal income tax up to an annually indexed threshold, set at EUR 18,440 for income year 2026. Earnings above that are taxed under standard progressive rules. Retired workers face no ceiling.
There is also a wage cap. In horeca the maximum flexi-wage is EUR 21 per hour, subject to indexation. In other sectors the cap is 150% of the applicable sectoral minimum base wage, excluding certain statutory or collectively agreed allowances and bonuses. If you pay above the cap, the excess loses flexi-job status and you owe normal social contributions on it. A time tracking system that records exact start and end times lets you check that pay divided by actual hours stays within the cap. For a full cost breakdown, see what a flexi-job costs an employer and the EUR 18,440 tax-free threshold.
What is DimDay and why does it matter every shift?
Before a flexi-job worker starts, you must file a Dimona. Under an oral flexi-job contract this is a day Dimona, known as DimDay, for each shift, with the start and end times; under a written contract you can file one period Dimona of at most a quarter and register the hours in an approved electronic system. It must be filed before the worker starts. There is no grace period and it cannot be done retroactively. SIOD social inspectors check DimDay timestamps during sector audits.
If a flexi-job worker starts without a valid Dimona on file, the work can be requalified as ordinary employment:
- Ordinary employer social security contributions apply to the wages.
- The worker’s flexi-job tax advantage is lost.
- A missing Dimona is also a level 4 offence under the Social Penal Code, fined per worker, so across workers or days the cost can be significant.
This is the single most expensive mistake in flexi-job hiring. We explain the mechanics in DimDay explained and the consequences in what happens with no valid Dimona.
Why is electronic time registration now the real proof?
The DimDay declares that a worker is coming in today. The electronic time registration record proves when they actually arrived, how long they worked, and when they left. That distinction is what the 2026 mandate is about.
- A worker declared but who never showed up is safe: no time record, no hours declared.
- A worker who worked 3 hours on a 5-hour DimDay needs a record showing 3 hours, not 5.
- A worker who stayed 2 hours beyond the declared shift creates a potential excess that could breach the wage cap.
Without a digital record, an inspector has only the DimDay and no way to verify declared hours against hours worked. The connected-platform argument is simple here: a paper timesheet in a drawer, a Dimona filing on a government portal, and a payroll export in a spreadsheet are three disconnected facts. When the same platform captures the check-in, links it to the DimDay, and feeds payroll, the record is coherent and defensible. Suivo connects to social secretariats including Liantis, Securex, Partena, Group S, and SD Worx through API integrations, so verified hours flow straight to payroll.
Which sectors are in, and which should double-check?
Almost all sectors are now eligible, but the transition means you cannot assume. The reforms explicitly let sectors opt out quarterly during 2026, by Royal Decree.
- Long-standing sectors such as horeca, retail, hairdressing and beauty, healthcare and care homes, sports, culture, and events are well established in the scheme.
- Newly eligible sectors including much of the wider private and public economy are now in, unless their joint committee has opted out.
- Construction and transport and logistics: construction was not a flexi-job sector before mid-2026, and in transport and logistics only a few subsectors, such as bus and coach transport and removals, were. They are no longer blanket-excluded, and construction (PC 124) has announced specific restrictions, for example limiting non-retired flexi-job workers to functions that need no basic safety training, but whether flexi-jobs are available depends entirely on whether the relevant joint committee has opted out. Confirm your paritair comité’s current position with the FPS Employment or your social secretariat before you build a roster. We would rather you check first than plan hiring you cannot legally use.
Sector guides: horeca, retail, healthcare, events and logistics, cleaning and facility services.
How should you manage a mixed workforce?
In horeca, retail, care, and events, many employers roster permanent staff, part-timers, student workers, and flexi-job workers on the same shift. Each category has its own rule: a DimDay check for flexi-jobs, contingent tracking for students, schedule posting for variable part-time. Suivo’s scheduling solution distinguishes worker categories and applies the right rule to each, which reduces the classification errors that are so costly in an inspection. See managing a mixed workforce for how to run this in practice.
Frequently asked questions
Which sectors can use flexi-jobs in Belgium in 2026?
Since 1 July 2026, flexi-jobs apply across almost all private and public sectors in Belgium. Sectors can still request a full or partial exclusion, and during the 2026 transition they can opt out each quarter by Royal Decree. Check with the FPS Employment or your social secretariat that your joint committee has not opted out.
Who can work a flexi-job in Belgium?
A flexi-job is open to people who already work at least 4/5 of a full-time job with one or more other employers in the reference quarter, the third quarter before the flexi-job starts (Q-3). Legally retired workers also qualify. Before the first day, employer and worker must sign a written framework agreement.
How much does a flexi-job cost an employer?
The employer pays a 28% contribution on top of the flexi-wage, and the worker pays 0%. For non-retired workers, flexi-income is tax-free up to EUR 18,440 for income year 2026. The wage is capped at EUR 21 per hour in horeca, subject to indexation, and at 150% of the sectoral minimum base wage in other sectors.
What happens if a flexi-job worker starts without a Dimona?
The work can be requalified as ordinary employment, so ordinary employer social security contributions apply and the worker loses the flexi-job tax advantage. The Dimona must be filed at the latest when the worker starts, with no grace period and no retroactive filing, and a missing Dimona is also fined per worker.
Do you need time registration for flexi-job workers?
Yes. Since 1 July 2026, the start and end time of each flexi-job worker’s work must be registered electronically, and paper timesheets no longer meet the legal standard. The record proves when each worker arrived and left, so inspectors can check Dimona declarations against real hours.
Ready to meet the 2026 flexi-job requirements?
Suivo gives Belgian employers the electronic time registration now required for flexi-jobs: verified hours per worker, DimDay support, and audit-ready records, all on one connected platform that starts modular and expands without a rip-and-replace.
