Flexi-jobs: new rules from 1 January 2024.

Author: Catherine Mairy (Legal Expert)
Read time: 5min
Publication date: 03/01/2024 - 12:59
Latest update: 03/01/2024 - 13:00

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.

Extension of the scope of application

The flexi-job system has been 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 audio-visual 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).

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.

New conditions for performing a flexi-job

In order to perform a flexi-job, the worker has to meet two new conditions:

  • the worker may not have been employed or be 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;

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.

  • The worker may not be employed, during the same period, 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 4/5th basis compared to a full-time benchmark in the sector.

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.

Introduction of a minimum basic wage and a maximum flexi-wage amount

The basic wage to which a flexi-job worker is entitled must be at least equal to:

  • the gross hourly wage applicable to the position held by the flexi-job worker (set by collective bargaining agreement);
  • or, failing that, the hourly GAMMI (collective bargaining agreement no. 43).


  • The specific basic minimum wage in force in the healthcare sector will therefore cease to apply from 1 January 2024.
  • in JC no. 302 (hospitality sector) where the minimum basic wage remains set at 11.19€/hour (amount on 1 November 2023).

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 with worker representatives

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.

Increase in the special contribution

The special contribution payable by the employer on the flexi-wage and flexi-holiday pay is 28% for all flexi-jobs.

Limitation of tax exemption

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.



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