Flexi-jobs – Extension to pensioners

From 1 January 2018 flexi-jobs are permanently open to pensioners since they must no longer prove a principal activity. In this way they can easily earn additional income.

The special case of pensioners

Since 1 January 2018 pensioners must no longer prove a principal activity when they want to perform a flexi-job. The pension itself is considered as a full social statute for which sufficient contributions were made during the career.

In order to make flexi-jobs more accessible for pensioners, it is no longer required for them to have a principal activity. Until the end of 2017 this group had to prove a 4/5 employment in every third preceding quarter, what meant that they did not qualify for a flexi-job from the third quarter following their retirement.

All other conditions for flexi-jobs also apply for pensioners, such as:

• employment only in horeca and retail trade;
• correct and timely Dimona;
• framework and employment contracts;
• principles flexi-wage and flexi-holiday pay;
• no combination with a 4/5 employment with the same employer;
• attendance registration;

Who is ‘pensioned’?

Every pension in the first pension pillar qualifies:

• civil servant pension, employee pension, self-employed pension, etc.
• pension at statutory retirement age, early pension,...
• retirement pension, survivor’s pension,...
• pension at the expense of a Belgian or a foreign pension institution...

… but with the exception of the transitional allowance (i.e. the temporary allowance to the surviving spouse who has not reached the survivor’s pension age).

The pensioner’s statute will be checked when the Dimona for the flexi-job is registered.

In practice two groups get a positive response from the NSSO without evaluation of their work performance in the third preceding quarter:

1. persons at the statutory pension age = persons of at least 65 years of age when the flexi-job begins. For this group the qualifying age is sufficient: for a flexi-job they are ‘pensioned’, even if they have not (yet) taken their statutory pension;

2. early pensioners = persons younger than 65 years when the flexi-job begins. In the second preceding quarter these persons must be registered as ‘pensioners’ in the pension register.

Note!

The validation on the basis of the pension register of the second preceding quarter causes a loophole in the rule saying that a principal activity is no longer required. Early pensioners younger than 65 cannot appeal to the pension register in the first two quarters of their pension and must prove a 4/5 employment in the third preceding quarter in order to be qualified for a flexi-job.

Examples

Person born on 1 October 1954 (turns 65 on 1 October 2019) takes early pension on 1 January 2018. Full-time employment until pension. Flexi-job possible from the 1st quarter 2018, validated by the NSSO as follows:

• 1st quarter 2018: OK on the basis of the employment in the 2nd quarter 2017;
• 2nd quarter 2018: OK on the basis of the employment in the 3rd quarter 2017;
• 3rd quarter 2018: OK on the basis of the pension register of the 1st quarter 2018;
• 4th quarter 2018: OK on the basis of the pension register of the 2nd quarter 2018;

Person born on 1 October 1954 (turns 65 on 1 October 2019) takes early pension on 1 January 2018. Half-time employment until pension. Flexi-job only possible from the 3rd quarter 2018, due to validation logics:

• 1st quarter 2018: not OK because no 4/5 employment in 2nd quarter 2017;
• 2nd quarter 2018: not OK because no 4/5 employment in 3rd quarter 2017;
• 3rd quarter 2018: OK on the basis of the pension register of the 1st quarter 2018;
• 4th quarter 2018: OK on the basis of the pension register of the 2nd quarter 2018;

Impact on the authorized professional income

Pensioners younger than the statutory pension age or with an incomplete career can only earn a limited additional income. The flexi-job income is considered as a professional income and is taken into account when evaluating the applicable wage thresholds.

Source: Act of 16 November 2015 establishing various social provisions, as amended by the Programme Act of 25 December 2017 (Belgian Official Gazette of 29 December 2017).

Author: Els Poelman

13/02/2018