want to know more about our services or want to chat with our experts? Visit one of our offices near you.
Increase your chances of success with our experts' help.
Our experts will give you the answers you seek.
Alter your business details via our one-stop shop for entrepreneurs.
Discover our practical tool for your social insurance dossier.
Want to know more about our services or want to chat with our experts? Visit one of our offices near you.
and reap the benefits of our social secretariat's support.
Take advantage of Partena Professional's expertise and knowledge
Discover the benefits we can give you as an accountant.
The basic idea behind the concept of flexi-jobs is that persons who are socially and (almost) fully insured can earn additional income without high social and fiscal charges.
All workers with a flexi-job must prove a principal activity, except the pensioners (from 2018). The special case of the pensioners will be discussed in a next infoflash.
A principal activity is defined by three characteristics:
The reference quarter is the third quarter preceding the current quarter.
Example
Employment in a flexi-job from the 1st quarter 2018
1st quarter 2018 → reference quarter = 2nd quarter 2017
2nd quarter 2018 → reference quarter = 3rd quarter 2017
The principal activity is performed with one or more other employers than the employer offering the flexi-job. The sector is of no importance: all joint committees qualify (so not only horeca and retail trade).
The compulsory principal activity implies that a flexi-job must be organized per quarter as the reference quarter moves up every time a new employment quarter begins.
All periods of employment in the public and private sectors are taken into account, but NOT the periods of self-employed activity.
For the periods registered in a dmfa the next rules apply:
1. Are included:
2. Are NOT included, time worked:
The minimum 4/5 employment is calculated:
1. proportionately to the full-time regime in the sector in which the employment takes place
example
reference quarter 65 days
full quarter part-time worked in a sector of 37h/week → 4/5 = 384,80h
2. proportionately to a full reference quarter
full-time worked during 50 declared days → 4/5 not reached
New from 2018: when temporary teachers earn a deferred remuneration or an unemployment benefit during summer holidays, that period will be equated to a worked period so that they can perform a flexi-job in the second quarter of the next year.
The evaluation is done by the NSSO when the Dimona for a flexi-job is registered and is based on the data for the third preceding quarter stored in the Sigedis career database. The result of the evaluation will be communicated immediately to the employer who submitted the Dimona.
In a next infoflash you can read how this works in actual practice.
The career database only contains work performances that are liable to the Belgian social security – so it cannot be used for flexi-job workers with a principal activity liable to foreign social security. For this target group the employer must ask validation of the flexi-job declaration on condition that liability to a foreign social security system can be proven for an employment of at least 4/5 (ad hoc furnishing of proof, on the initiative of the employer).
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).
The Partena Professional website is a channel for making information available in an understandable form to affiliated members and non-members. Partena Professional strives to provide up-to-date information and this information is compiled with the greatest care (including in the form of Infoflashes). However, as social and fiscal legislation is constantly changing, Partena Professional cannot accept any liability for the correctness, the up-to-date or the completeness of the information consulted or exchanged via this website. Further provisions can be read in our general disclaimer that applies to every consultation of this website. By consulting this website, you expressly accept the provisions of this disclaimer. Partena Professional can unilaterally change the content of this disclaimer.