The real cost of a flexi-job to a Belgian employer is the flexi-wage you agree, plus a 28% employer social security contribution on top of it, plus flexi holiday pay. The worker pays 0% in contributions and, up to the annual tax-free threshold, keeps almost all of it, which is

DimDay is the same-day version of the Dimona declaration, and every flexi-job shift needs one. Before a flexi-job worker starts, you must file a Dimona naming that worker for that day, and it has to be filed before work begins. There is no grace period and it cannot be done

To work a flexi-job in Belgium, a person must clear one of two eligibility routes. Either they were already employed at least 4/5 of a full-time job with one or more other employers during the reference quarter, known as Q-3, or they are legally retired. The 4/5 rule is the

If a flexi-job shift is worked without a valid same-day Dimona (the DimDay), that day is no longer a flexi-job in the eyes of the NSSO/RSZ. It is reclassified as ordinary employment: you owe full employer social security contributions on the day’s wage, the worker loses the flexi tax exemption

For tax year 2026, a non-retired flexi-job worker keeps their flexi-income tax-free up to €18,440 (an indexed figure), while a legally retired worker can earn unlimited flexi-income tax-free. Above the threshold, the excess is taxed at normal progressive rates, although the worker still pays 0% in social security contributions and

Before a flexi-jobber works a single hour for you, one document must already exist in writing: the flexi-job framework agreement, the raamovereenkomst. It sets the standing terms of the working relationship and it must precede the first employment, not follow it. Get this wrong and every shift built on top

If you run flexi-job workers in Belgium, the hours they clock should reach your social secretariat without anyone re-typing them. In practice, most employers still export a spreadsheet, reformat it, and key it into Liantis, Securex, Partena, Group S or SD Worx by hand. That manual bridge is where flexi-job

If you roster occasional staff in Belgium, you are probably choosing between three contracts: a flexi-job worker, a student worker, or an interim (agency) worker. They look similar on a shift plan, but they are legally distinct, and, crucially, each one is tracked differently. A flexi-job needs a same-day Dimona

The flexi-job wage cap in Belgium for 2026 comes in two forms: in horeca it is a fixed hourly ceiling of roughly €21/hour (indexed), while in almost every other sector it is 150% of the sectoral minimum base wage set by your joint committee. The cap applies to the base