Whether you want to start a sole proprietorship or a company, Partena Professional helps you start your business 100% digitally with personal assistance by our experts.
Have you been appointed co-owner, active partner or self-employed helper and you want to register as a self-employed person?
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 Programme Law of 22.12.2023 introduced a number of changes to the flexi-job system.
The changes we announced at the beginning of December are confirmed.
Brief overview of the changes in force from 1 January 2024.
The flexi-job system has been extended to the following sectors:
Important note! The flexi-jobs system may be extended to (or excluded from) other sectors, inter alia at the request of the social partners. This extension (or exclusion) will also have to be the subject of a Royal Decree; to date, there is no such decree.
In order to perform a flexi-job, the worker has to meet two new conditions:
Note - The condition "not be employed at the same time under another employment contract for at least 4/5th of a full-time job of a reference person in the sector with the employer where the worker is performing the flexi-job" is therefore abolished.
Moreover, the worker may not 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 4/5th of a full-time job compared to a benchmark in the sector in which this 4/5th occupation took place in quarter Q-3.
These conditions will be verified among others by the NSSO.
The basic wage to which a flexi-job worker is entitled must be at least equal to:
Notes
The amount of the flexi-wage (including bonuses, allowances and benefits) may not exceed 150% of the basic minimum wage, unless a different cap is set by collective bargaining agreement (made compulsory by Royal Decree).
Consultation on the application of the flexi-job system has to be organised within the works council, each year in which flexi-job workers are employed in the company.
The special contribution payable by the employer on the flexi-wage and flexi-holiday pay is 28% for all flexi-jobs.
As from the tax year 2025 (income in 2024), the tax exemption will be limited, with some exceptions, to 12,000€/year for workers who have access to the flexi-job system because they are already employed on a 4/5th basis by one or more other employers.
Source: Programme Law of 22.12.2023, Belgian Official Gazette 29.12.2023.
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.