Belgium Expands Flexi-Job System to Nearly All Public and Private Sectors

Broadening the Scope of Flexi-Jobs

The Belgian labor market underwent a significant shift this month. Following the passage of a law on June 28, 2026, which was published in the Belgian Official Gazette on July 2, 2026, the flexi-job framework is no longer restricted to specific industries like hospitality, retail, or healthcare.

This expansion aims to provide employers with greater agility while enabling more workers to supplement their primary income under a favorable social and fiscal regime. However, the transition is not automatic for every company. Employers must verify whether their specific joint committee permits the use of flexi-jobs, as sectors retain the power to implement an “opt-out” mechanism to exclude the system entirely or partially.

Taxi and Transport Sector Integration

For members of the Belgian taxi organization GTL, this represents a strategic tool to handle peak staffing needs more effectively.

The organization is currently reviewing the practical implications for both taxi and VVB (rental vehicle with driver) operators to ensure compliance. The federal government has signaled that it will monitor the impact of this expanded policy, with an official evaluation scheduled after one year of implementation.

Regulatory Adjustments and Financial Limits

The reform introduces several practical adjustments to the rules governing these positions. For non-pensioned employees, the annual ceiling for tax-exempt income has been raised to 18.000 €, (a figure indexed to 18.440 € for 2026). The underlying fiscal structure remains stable: employees receive a net wage free of taxes within legal limits, while employers are required to pay a special 28 % social security contribution.

One notable change addresses the flexibility of labor within corporate groups. Previously, employees were prohibited from holding a flexi-job at a company linked to their primary employer. The new law removes this restriction, allowing for greater personnel movement within corporate structures.

Employer Responsibilities and Compliance

While the reform offers a powerful tool for companies struggling with recruitment or temporary staffing spikes, it does not absolve employers of their legal obligations. Businesses remain strictly responsible for adhering to the conditions set at the sectoral level, including minimum wage requirements and the specific status criteria for employees.

The law also includes updated, clearer protocols for authorities to verify that workers meet the necessary eligibility requirements. Employers are advised to remain vigilant regarding their specific joint committee’s regulations, as the ability to utilize these new provisions depends on whether those sectoral bodies have opted into the system or enacted their own specific variations.

Sources: kreston-vdn.be, pvmagazine.nl.