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 have an electronic time registration system in place, 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 same-day Dimona (DimDay) each shift needs, 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.
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 and care homes, sports, culture, and events were added from 2023. 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 have an electronic time registration system in place. This is a statutory obligation, not a recommendation, and it sits alongside the wider Belgian move to mandatory working-time registration for all employers from 1 January 2027. 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 tax 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 every flexi-job shift, you must file a same-day Dimona declaration, known as DimDay, naming the worker who is coming in. 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 DimDay on file, Belgian social security law treats that day as regular employment:
- Full employer social security contributions apply to that day’s wages.
- The worker’s flexi-job tax advantage disappears for that day.
- Repeated across workers or days, the retroactive NSSO assessment 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 were not qualifying before mid-2026. They are no longer blanket-excluded, 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.
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.
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.
