Flexiloon · flexijobs 2026

The flexi-wage in 2026

How much do you earn with a flexi-job? A fixed minimum flexi-wage applies only in the hospitality industry; in all other sectors, the flexi-wage follows the pay scale for your position. Plus, who is eligible for flexi-jobs and where you can start working today.

€12.11minimum flexible hourly wage in the hospitality sector, from 1 September 2026 (hospitality only)
7,67%flexi-holiday allowance on top of your flexi-wage, paid out together with the salary
€ 18,440.00annual tax ceiling for flexi-income in 2026 (does not apply to statutory pensioners)

Source: NSSO, administrative instructions 2026/3, and the minimum wage database of the FPS Employment (Joint Committee 302), valid from 1 September 2026. view the rules at the NSSO

Flexible wages in the hospitality industry

A fixed minimum flexi-wage applies only in the hospitality sector (Joint Committee 302). This is what the hourly rates will look like as of September 1, 2026.

Hospitality (PC 302)Per hour
Minimum flexi wage€12.11
Minimum flexi-holiday allowance (7,67%)€0.93
Minimum total€13.04
Maximum flexi-wage¹€21.42

¹ The minimum wage database shows a maximum of €21.42 from 1 September 2026. The NSSO states a maximum of €21.00 (€22.61 including flexi-holiday allowance), which will be indexed from the first indexation after 1 July 2026.

In all other sectors If there is no fixed amount: the basic flexi-wage must be at least equal to the gross amount of the salary scale for the position you hold, or to the guaranteed average minimum monthly income (GGMMI) if there is no salary scale. It may not exceed 150% of the sector's minimum basic wage for that position, or of the GGMMI. Since July 1, 2026, this limit of 150% applies only to the basic wage, and no longer to the entire flexi-wage.

Good to know: the rules for flexi-jobs

  • Gross is net. No deductions are made from your flexi-wage and flexi-holiday allowance. For 2026, a fiscal annual ceiling of €18,440.00 applies; there is no longer a tax exemption for the portion above this.
  • The 4/5 rule. You must have worked at least 80% of a full-time job with one or more other employers in the reference quarter three quarters prior (T-3). If you reduce your work volume from full-time (T-4) to 4/5 (T-3), you may not perform a flexi-job for 2 quarters.
  • Retired? Statutory pensioners are not required to meet that employment condition, and the annual tax ceiling does not apply to them. Anyone receiving a transitional benefit is not considered a pensioner. Flexi-jobs for pensioners.
  • Not with your own employer. Since January 1, 2024, you cannot perform a flexi-job with the employer where you already work under another employment relationship.
  • In almost all sectors. Since July 1, 2026, the system has in principle been extended to the entire private and public sector. Excluded remain, among others, domestic servants (PC 323), agriculture (PC 144), horticulture (PC 145, except for the construction and maintenance of parks and gardens), sea fishing (PC 143, with exceptions), and funeral directors (PC 320, with exceptions). In the service voucher sector, a flexi-job is only permitted during the first 3 months following the first Dimona declaration by the company.
  • Excluded functions. Artistic, artistic-technical, and artistic-supportive positions, positions with duties falling under the Coordinated Law of 10 May 2015 on the Exercise of Healthcare Professions, and employment as defined in the Law of 3 May 2024 (sex work) cannot be flexi-jobs.
  • For the employer A special employer contribution of 28% applies to the entire flexi-wage, including the flexi-holiday allowance.

Looking for a flexi-job? These vacancies are currently open.

View all flexi-jobs in the hospitality industry

Frequently Asked Questions

What is the minimum flexi wage in 2026?

In the hospitality sector, as of September 1, 2026, the flexi-wage may not be lower than €12.11 per hour, plus €0.93 flexi-holiday allowance: a total of €13.04 per hour. In all other sectors, the basic flexi-wage must be at least equal to the salary scale for your position, or to the GGMMI if no salary scale applies.

Is a flexi-wage gross or net?

Gross is net: no deductions are made on your flexi-wage and flexi-holiday allowance of 7.67%. For 2026, a fiscal annual ceiling of €18,440.00 applies; there is no longer a tax exemption for the portion above this. There is no ceiling for statutory pensioners.

Am I allowed to do a flexi-job as a pensioner?

Yes. Statutory pensioners do not have to meet the 4/5 employment condition in the reference quarter, and the annual tax ceiling does not apply to them. View the flexi-jobs for pensioners.

In which sectors can I do a flexi-job?

Since July 1, 2026, in principle in the entire private and public sector. Some sectors remain excluded, such as domestic servants, agriculture, and horticulture (except parks and gardens). Artistic positions and positions with duties under the Health Care Professions Act also cannot be flexi-jobs.

How do I find a flexi-job?

On JobFunders, you will find flexi-jobs throughout Flanders. Create one free profile with your availability, and Jobby — your digital career buddy — will invite you as soon as a flexi-job really suits you. View all flexi-jobs.

Also interesting: Flexi-jobs in Flanders · Flexi-jobs in the hospitality industry · Flexi-jobs for pensioners · The minimum wage in the hospitality industry

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