How much does a cost flexi-jobber earn in 2026?
A flexi-job worker costs you the flexi-wage, flexi-holiday pay, and a special employer contribution — regular social security contributions are not due. These are the official rules and amounts, with a calculation example.
Source: RSZ, administrative instructions 2026/3, and the minimum wage database (PC 302, valid from 1 September 2026) view instructions from the NSSO
Calculation example: a flexi-job worker in the hospitality industry at the minimum wage
This is a calculation example, not an official amount: we start from the minimum flexi-wage in the hospitality industry and apply the official percentages. Per hour worked, rounded to the nearest cent.
| Element | Calculation | Per hour |
|---|---|---|
| Flexi-wage (minimum wage for hospitality industry) | official minimum as of September 1, 2026 | €12.11 |
| Flexible holiday allowance | 7.67% of the flexi-wage (Social Security: at least 0.93) | €0.93 |
| Full salary for the flexi-job worker | 12,11 + 0,93 | €13.04 |
| Special employer contribution | 28% of 13.04 | €3.65 |
| Hourly labor costs in this example | 13,04 + 3,65 | €16.69 |
Calculation example, self-calculated based on official amounts: flexi-wage and flexi-holiday pay per hour are stated as follows in the NSSO instructions (12.11 + 0.93 = 13.04 euros per hour); according to the NSSO, the 28% contribution applies to the entire wage, including the holiday pay.
Not included in this example: conventional allowances and premiums that may be additionally due according to the National Social Security Office (such as a night work allowance or an end-of-year bonus). Outside the hospitality sector, you start from the salary scale for the position.
The rules behind the cost price
- No ordinary contributions. No ordinary social security contributions are due on the flexi-wage, only a special employer's contribution, which amounts to 28% since 1 January 2024.
- Gross is net for the flexi-job worker. No deductions are made from flexi-wage and flexi-holiday pay.
- Minimum outside the hospitality industry. In all other sectors, including healthcare, the basic flexi-wage is at least the gross amount of the salary scale for the position held; without a salary scale, it is at least the guaranteed average minimum monthly income (GGMMI).
- Maximum. Since July 1, 2026, the minimum basic wage limit of 150% applies only to the basic wage; allowances, premiums, and benefits arising from legislation, regulations, or collective labour agreements are excluded. In the hospitality sector, a fixed maximum applies: the National Social Security Office (RSZ) states €21.00 per hour (€22.61 with flexi-holiday pay), subject to indexation from the first indexation exceeding after July 1, 2026; the minimum wage database shows €21.42 from September 1, 2026.
- Employee tax ceiling. Flexi-income is tax-exempt up to 18,440 euros in 2026; for the portion above that, it is no longer exempt. The ceiling does not apply to statutory pensioners. According to the National Social Security Office (RSZ), exceeding this limit has no impact on flexi-status.
- Holidays. Because the flexi-holiday allowance is paid together with the flexi-wage, you pay no wages or double holiday allowance for a day of vacation taken.
Frequently Asked Questions
What contribution do I pay as an employer on a flexi-job?
A special employer contribution of 28%, calculated on the full wage including the flexi-holiday allowance. Ordinary social security contributions are not due.
What is the minimum flexi wage in 2026?
In the hospitality sector (PC 302), the flexi-wage is at least €12.11 per hour as of September 1, 2026, plus at least €0.93 flexi-holiday pay. In other sectors, the basic flexi-wage is at least the salary scale for the position, or the GGMMI if no salary scale applies.
What is the minimum cost of an hour of flexi-work in the hospitality industry?
In our calculation example, €16.69 per hour: €12.11 flexi-wage, €0.93 flexi-holiday allowance, and 28% special contribution on that €13.04. This is our own calculation based on the official amounts, excluding any surcharges or premiums.
Is there a maximum flexi-wage?
Yes. The basic wage may not exceed 150% of the minimum basic wage for the position or the GGMMI. In the hospitality sector, a fixed maximum applies: the NSSO states 21.00 euros per hour, subject to indexation; the minimum wage database shows 21.42 euros as of 1 September 2026.
Do I need to take the employee's tax ceiling into account?
The ceiling of 18,440 euros (2026) determines the extent to which an employee's flexi-income is tax-exempt. According to the National Social Security Office (RSZ), exceeding this limit has no impact on the flexi-employment status. There is no ceiling for statutory pensioners.
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