Pensioner and flexi-jobber? Beware of the new limit

A pensioner may carry on a professional activity during his retirement, but in doing so, he must respect certain conditions, in particular that of not exceeding certain income limits (= authorised work, see our infoflash of 23d December 2024).

A pensioner can also work in the framework of a flexi-job. 

From 1st January 2025, a new income limit will apply to certain retired workers who work in the framework of a flexi-job.

Note: this legislation is separate from the tax regulations providing for an annual limit of €12,000 for non-retired flexi-jobbers (see our infoflash of 12 August 2024).

Who is concerned? 

The additional limit for income received as a flexi-jobber applies to retired workers who meet the following conditions:

• Be below the legal pension age;
• Have worked less than 45 years at the start of the legal retirement pension.

Therefore, this new limit does not apply to retired workers who meet the following conditions: 

• Have reached the legal pension age;
• Or have a 45-years professional career;
• Or only receive a survivor's pension (and not a retirement pension);
• Or be the spouse of a person receiving a household pension.

What is the income limit? 

The additional limit is €7,876/year (amount 2025) as income received in the framework of a flexi-job.

This amount applies whether or not the person has dependent children. 

What are the penalties for exceeding income limits? 

The penalty for exceeding one or more of these limits is a reduction in the amount of the pension.

Exceeding the limit does not lead to a retroactive regularisation or requalification of the worker's status, involving the collection of ordinary NSSO contributions and withholding tax on professional income. 

Penalty for exceeding both limits

For the year 2025, the income of the retired flexi-jobber exceeds both the general limit (see our infoflash of 23d December 2024) and the new additional limit for income from a flexi-job (€7,876 – amount 2025).

In this case, the retired flexi-jobber's pension will be reduced twice: 

• The amount of the pension is first reduced of the same percentage as the percentage by which professional income exceeds the general limit.
• The amount thus obtained is then further reduced by ½ of the percentage by which the flexi-job income exceeds the amount of the additional limit (€7,876/year – amount 2025).

Example:

Paul works as a salaried employee, earning €2,200/year. He is also a flexi-jobber, earning €9,800/year.

His retirement pension is €25,000. He has no dependent children.

Step 1: checking the general limit 

The general limit that applies to Paul is €10,117/year (amount 2025)

€2,200 + €9,800 = €12,000

€12,000 - €10,117 = €1,883

Paul's income exceeds the general limit by 18%: 

(12,000 - 10,117) / 10,117  = 18%

The amount of his retirement pension is therefore reduced by 18%: €25,000 - (25,000 x 18%) = €20,500

Step 2: checking the additional limit for flexi-jobs

The additional limit that applies to flexi-jobs is €7,876/year (amount 2025)

€9,800 - €7,876 = €1,924

Paul's income as a flexi-jobber exceeds the additional limit by 24%: 

(€9,800 - €7,876) / €7,876 = 24%

This percentage must be divided into 2: 24% / 2 = 12%

€20,500 - (€20,500 x 12%) = €18,040

Paul's retirement pension will be reduced from €25,000 to €18,040.

Penalty for exceeding the flexi-job limit

For the year 2025, the income of the retired flexi-jobber exceeds the new additional limit for income from a flexi-job (€7,876 – amount 2025). 

The general limit has not been exceeded (see our infoflash of 23d December 2024). 

In this case, the retired flexi-jobber's pension will be reduced by ½ of the percentage by which the flexi-job income exceeds the amount of the additional limit (€7,876/year – amount 2025).

Example:

Michel works as a salaried employee, earning €2,200/year. He is also a flexi-jobber, earning €9,800/year.

His retirement pension is €25,000. He has dependent children.

Step 1: checking the general limit 

The general limit that applies to Michel is €15,175/year (amount 2025).

€2,200 + €9,800 = €12,000

Michel's income is within the general limit (€15,175 – amount 2025).

Step 2: checking the additional limit for flexi-jobs

The additional limit that applies to flexi-jobs is €7,876/year (amount 2025)

€9,800 - €7,876 = €1,924

Michel's income as a flexi-jobber exceeds the additional limit by 24%: 

(€9,800 - €7,876) / €7,876 = 24%

This percentage must be divided into 2: 24% / 2 = 12%

€25,000 - (€25,000 x 12%) = €22,000

Michel's retirement pension will be reduced from €25,000 to €22,000.

Penalty for exceeding the general limit

As a reminder, if the general limit is exceeded, the penalty is a reduction in the amount of the pension by the same percentage as that by which the professional income exceeds the general limit (see our infoflash of 23d December 2024).

Example:

Alexis works as a salaried employee, earning €20,000/year. He is also a flexi-jobber, earning €4,000/year.

His retirement pension is €25,000. He has dependent children.

Step 1: checking the general limit 

The general limit that applies to Alexis is €15,175/year (amount 2025).

€20,000 + €4,000 = €24,000

€24,000 - €15,175 = €8,825

(€24,000 - € 15,175) / 15,175 = 58%

Alexis' income exceeds the general limit by 58% (€15,175 – amount 2025).

The amount of his retirement pension is therefore reduced by 58%: €25,000 - (25,000 x 58%) = €10,500

Step 2: checking the additional limit for flexi-jobs

The additional limit that applies to flexi-jobs is €7,876/year (amount 2025)

Alexis' income as a flexi-jobber don't exceed the additional limit.

Source: Royal Decree of 26 April 2024 amending Article 64 of the Royal Decree of 21st December 1967 on the general regulations governing the retirement and survivors' pension scheme for salaried workers, Belgian Official Gazette of 13/12/2024 ; www.sfpd.fgov.be