Since 1 July 2026, the Belgian flexi-job system has changed in two ways that matter to almost every employer. First, flexi-jobs are no longer limited to a short list of sectors: they are now open across almost all private and public sectors, with sectors able to opt out on a quarterly basis during a 2026 transition. Second, and directly relevant to Suivo, any employer who engages a flexi-job worker must now have an electronic time registration system in place. Paper timesheets are no longer enough. Suivo’s time tracking solution meets this obligation and links each scheduled shift to a same-day Dimona (DimDay) check, capturing verified timestamps that hold up in NSSO audits. Get either the DimDay or the hours record wrong, and the flexi-job classification collapses and full social security contributions apply.
What changed for flexi-jobs on 1 July 2026
Two reforms took effect together:
Flexi-jobs opened to (almost) all sectors. Until mid-2026 the scheme was restricted to named sectors: horeca first (2015), then retail and hairdressing/beauty care (2018), and a further expansion from 2023 into healthcare and care homes, sports, culture, and events, among others. From 1 July 2026 the scheme applies across almost all private and public sectors. Each sector can still request a full or partial exclusion, and during a 2026 transitional period sectors can opt out on a quarterly basis. The list of opt-outs is set by Royal Decree, so before you engage a flexi-job worker you should confirm your joint committee (paritair comité) has not opted out. Full details and the current sector position are published by the FPS Employment and the Belgian social security portal.
Electronic time registration became mandatory. Employers who engage flexi-job workers are now explicitly required to have an electronic time registration system in place. This is a statutory obligation, not a recommendation, and it sits alongside the wider Belgian move toward mandatory working-time registration for all employers from 1 January 2027. For flexi-jobs specifically, 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.
Who can work a flexi-job, and who can use one
Who can work as a flexi-job worker:
- Someone already employed at 4/5 of a full-time job with one or more other employers during the reference quarter (the third quarter before the flexi-job starts, known as Q-3).
- Someone who is legally retired. Retired workers can earn unlimited flexi-income.
What the employer must do before day one:
A framework agreement (raamovereenkomst) must be drawn up in writing between the employer and the flexi-job worker before the first employment. On top of that, before every single shift, the employer files a same-day Dimona declaration (DimDay). The ban on flexi-jobs within affiliated companies has been relaxed for full-time employees, but the core eligibility test and the framework agreement still apply.
What does a flexi-job cost, and what is the wage cap
The social charge advantage:
- Employer contribution: 28% on top of the flexi-wage.
- Worker contribution: 0%.
- 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 threshold are taxed under standard progressive rules. Retired workers can earn unlimited flexi-income.
The flexi-wage cap:
Flexi-wages are capped by law. In the horeca sector the maximum 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 its flexi-job status and you owe regular social contributions on it. A time tracking system that records the exact start and end of each shift lets you check that total pay divided by actual hours worked stays within the legal cap.
Why the DimDay declaration matters every single shift
Before every flexi-job shift, you must file a same-day Dimona declaration (DimDay) stating which worker is coming in, and 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 a shift 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 flexi-job tax advantage on the worker’s income disappears for that day.
- Repeated across multiple workers or days, the retroactive NSSO assessment can be significant.
Suivo’s workforce management platform can flag when a scheduled flexi-job worker does not yet have a DimDay for that day, so you file before work starts rather than discovering the gap during an audit.
Why the time registration record is the only 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 exactly what the 2026 mandate is about:
- A worker declared for a shift who did not show up is safe: no DimDay gap, no time record, no hours declared.
- A worker who showed up for 3 hours on a 5-hour DimDay needs a record showing 3 hours worked, not 5.
- A worker who stayed 2 hours beyond the declared shift creates a potential excess that could breach the flexi-wage cap.
Without a digital record, an NSSO inspector has only the DimDay declaration and no way to verify whether declared hours match hours worked. The FPS Employment confirms that employers must be able to produce working-hours records on demand for all worker categories, and for flexi-jobs that record must now be electronic.
Managing a mixed workforce
In horeca, retail, care, and events, many employers roster permanent staff, part-time workers, student workers, and flexi-job workers on the same shift. Suivo’s scheduling solution distinguishes worker categories and applies the right rule to each: a DimDay check for flexi-jobs, contingent tracking for students, schedule posting for variable part-time. That reduces the risk of a classification error during an inspection, which is the single most expensive mistake in a mixed-workforce audit.
A note for construction and transport employers
Before 1 July 2026, construction was not a qualifying flexi-job sector. Now that the scheme applies across almost all sectors, that is no longer a blanket exclusion, but it depends entirely on whether your joint committee has opted out during the transition. Before you plan any flexi-job hiring in construction or transport and logistics, confirm your paritair comité’s current position with the FPS Employment or your social secretariat. If your sector has opted out, flexi-jobs are not available to you, and we would rather tell you that up front than have you build a roster you cannot legally use.
Ready to meet the 2026 flexi-job time registration requirement?
Suivo gives Belgian employers the electronic time registration now required for flexi-jobs: verified hours per worker, DimDay support, and records that hold up in NSSO audits, all in one platform.
