Flexi-jobs: changes ahead!

A draft programme act envisages numerous adaptations to the flexi-job as from 1 January 2024; these are part of the 2024 budget agreement.

A short presentation of the changes anticipated.

Important! The draft bill must first be discussed in the Chamber before being adopted and then published in the Belgian Official Journal. We will contact you as soon as we know more.

Extension of the flexi-job system

Unless otherwise decided by the social partners (opt-out), the flexi-job system would be extended to the following sectors:

• JC no. 112 (garages)
• JC no. 118.03 (industrial and traditional bakeries, traditional cake and pastry makers, traditional ice-cream makers and places serving traditional cakes and pastries); 
• JC no. 118.07 (breweries and malt houses);
• JC no. 118.08 (drinks industry);
• JC no. 118.09 (market gardening);
• JC no. 118.10 (fruit industry);
• JC no. 118.11 (meat industry);
• JC no. 118.12 (dairy products);
• JC no. 118.14 (chocolate & confectionary);
• JC no. 118.21 (potato processing industry);
• JC no. 118.22 (potato peeling companies);
• JC no. 132 (agricultural and horticultural technology companies);
• JC no. 140.01 (buses and coaches);
• JC no. 140.05 (removals);
• JC no. 144 (agriculture);
• JC no. 145 (horticultural companies);
• JC no. 200 only if the main activity is driving instruction (NACE code 85.531);
• JC no. 320 (undertakers);
• JC no. 323 (property management, estate agents and domestic workers);
• events sector within the scope of the private sector subject to two conditions:
  1. the main activity is one of the following:
     • production of live shows, including the production of shows by independent artists (NACE code 90011) and production of shows by artistic groups (NACE code 90012);
     • design and production of scenery (NACE code 90022);
     • services specialising in sound, image and lighting (NACE code 90023);
     • activities supporting a live show (NACE code 90029);
     • production of artistic creations (NACE code 90031);
     • activities supporting artistic creation (NACE code 90032);
     • use of concert halls, theatres, music halls, cabarets and other performance venues (NACE code 90041);
     • use of sound-recording studios on behalf of third parties (NACE code 90041);
     • management and use of cultural centres and multifunctional halls for cultural purposes (NACE code 90042);
     • organisation of professional fairs and congresses (NACE code 82300);
     • organisation of sporting events (NACE code 93199);
     • rental and leasing of televisions and other audiovisual equipment (NACE code 77292);
     • rental and leasing of crockery, cutlery, glassware, kitchenware, electrical and domestic appliances (NACE code 77293);
     • rental and leasing of tents (NACE code 77392);
     • rental and leasing of other machines, equipment and material goods (NACE code 77399);
  2. the roles within the framework of the flexi-job are directly related to the organisation of an event;
• sectors that employ workers as lifeguards in publicly accessible swimming pools and lakes or at the beach if these workers hold a lifeguard certificate (only extended to these workers).

Please note! Under certain conditions, the flexi-job system could be extended to (or excluded from) other sectors, such as for example, the Flemish social assistance sector and the care and health sector (JC no. 331) in which the main activity is childcare (NACE code 88.91).

New conditions for performing a flexi-job

In order to perform a flexi-job, the worker would be required to meet new conditions:

• the worker should not be or have been employed, under another employment contract and during the same quarter, by the same employer as the one for which he/she will perform a flexi-job;
• the worker should not be active in a company with connections (as interpreted by the code of companies and associations, art. 1.20) to the company in which he/she has an employment contract for employment on a minimum 4/5 basis compared to a full-time benchmark in the sector.

Please note! The worker would not be able to perform a flexi-job during quarters Q and Q + 1 if he/she has worked full-time during quarter Q – 4, and then had an occupation equivalent to 4/5 of a full-time job compared to a benchmark in the sector in which this 4/5 occupation took place in quarter Q – 3.

Introduction of a maximum amount for the flexi-wage

The amount of flexi-wage would not be allowed to exceed 150% of the minimum basic wage (scaled gross hourly wage applicable to the role performed), except under two hypotheses: 

• if a different cap is set by a collective labour agreement;
• in JC no. 302 (hotel industry) where the minimum basic wage is set at EUR 11.19/hour (amount as of 1 November 2023).

Consultation with worker representatives

Consultation on the application of the flexi-job system would need to be organised within the works council, each year in which flexi-job workers are employed in the company.

Increase in the special contribution

The special contribution payable by the employer on the flexi-wage would increase from 25% to 28%.

Limitation of tax exemption

As from the tax year 2025 (income in 2024), the tax exemption would be limited, with some exceptions, to EUR 12,000/year for workers who have access to the flexi-job system because they are already employed on a 4/5 basis by one or more other employers.

Source: draft programme act (doc 55 3697).