{"id":11380,"date":"2026-08-27T10:25:25","date_gmt":"2026-08-27T08:25:25","guid":{"rendered":"https:\/\/ibj.be\/?p=11380"},"modified":"2026-08-27T10:41:52","modified_gmt":"2026-08-27T08:41:52","slug":"belgium-extends-flexi-job-system-to-nearly-all-sectors","status":"publish","type":"post","link":"https:\/\/ibj.be\/nl\/partnerblog\/belgium-extends-flexi-job-system-to-nearly-all-sectors\/","title":{"rendered":"Belgium expands flexi-jobs and shortens notice periods for new employees"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">The flexi-job system was introduced by the Act 16 November 2015&nbsp;<em>stipulating various provisions in social matters<\/em>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Initially, the system only applied to hotels, restaurants and pubs. The key idea was that people employed for at least 80% of the full-time working time could take a second job in a hotel, restaurant or pub and they would get favourable tax and social security conditions on the remuneration earned in the second job.<\/p>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-0e9abc4\" id=\"the-system-has-been-gradually-extended\" data-block-id=\"0e9abc4\"><h4 class=\"stk-block-heading__text\">The system has been gradually extended<\/h4><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">While the amounts earned in a flexi-job are subject to an employer social security contribution of 28% (more or less the same as the normal employer social security contribution on remuneration), there is no employee social security contribution (normally 13.07%) and no tax withholdings (often around 50%).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Not having to pay taxes made the flexi-job system very interesting for both employers and workers, so a growing number of sectors since 2015 successfully campaigned to extend the system. Since 2018, the system has also been available in the retail sector. And in 2024 the food industry and the events sector (eg sport events) could for instance also take advantage of the system.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The coalition agreement of the current government negotiated in January 2025 stipulated the system of flexi-jobs would be extended to all sectors. Parliament has now approved the Act of 28 June 2026&nbsp;<em>stipulating various measures concerning flexi-jobs<\/em>, which reversed the rule.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Rather than flexi-jobs only being possible in sectors where the legislation expressly allows it, the new rule as of 1 July 2026 states that flexi-jobs are possible in all sectors, unless the legislation applicable to a sector expressly forbids them. The joint committees can now sign a collective bargaining agreement expressly prohibiting flexi-jobs, whereby the government can then confirm the prohibition in a Royal Decree.<\/p>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-0d13bab\" id=\"employees-can-have-a-second-job-in-the-same-group-as-the-first\" data-block-id=\"0d13bab\"><h4 class=\"stk-block-heading__text\">Employees can have a second job in the same group as the first<\/h4><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">The system of flexi-jobs, as introduced in 2015, required the flexi-job employee to have a job for at least 80% of the working time, but added that a flexi-job was impossible if the employee was employed by a company of the same group. The flexi-job had to be a genuine second job at an employer unrelated to the employer for the employee\u2019s \u201cmain\u201d job.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Programme Act of 28 June 2026 amends this rule. As of 1 July 2026, it became possible to have a flexi-job at an employer who is part of the same group as the \u201cfirst job\u201d employer. This job should be a full-time job. Bearing in mind no taxes are due on the remuneration earned at a flexi-job, this opens a new possibility to optimise the overall remuneration package.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Flexi-jobs are also possible for people who have reached retirement age. In their case, there\u2019s no requirement to have a job for at least 80% of the working time.<\/p>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-73aa669\" id=\"remuneration-for-a-flexi-job\" data-block-id=\"73aa669\"><h4 class=\"stk-block-heading__text\">Remuneration for a flexi-job<\/h4><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">The remuneration under a flexi-job should be at most 150% of the minimum wage applicable to the function in question (assuming the function is performed under a normal employment contract). The Programme Act of 28 June 2026 now stipulates this threshold disregards indemnities, premiums or benefits stipulated in the legislation or collective bargaining agreements. Premiums for shift work, night work, overtime work, etc., and that the 13th month payment are excluded for assessing this threshold of 150% of the minimum wage.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This threshold of 150% is a maximum. The minimum remuneration is the applicable minimum wage. The negotiation margin of the parties is thus limited to 50% of the applicable minimum wage.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The specific tax regime of revenues under a flexi-job is also subject to the condition the revenues don\u2019t exceed a total annual amount, which is set at EUR18,880 for revenues earned in 2026.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Belgium reduces notice period in the first six months of employment<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Up to 2013, under a trial clause an employment contract could be terminated with a one-week notice period. The trial clause had to be agreed upon in writing before the employee started working, but the it didn\u2019t apply during the first month of employment.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Since 2014, the trial clause only exists for students and temp agency workers. For students, the first three working days are automatically a trial period in which both sides can terminate the employment contract with immediate effect and without any indemnity in lieu of notice. Similarly, the first three working days under an employment contract for a temp agency employee are a trial period during which each side can terminate the employment contract with immediate effect without any termination indemnity being due.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The coalition government has announced it will reintroduce the trial period. It did so by means of the Act of 3 June 2026, which was published in the Official Journal of 15 June 2026 and enters into force on 1 August 2026.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Act only applies to employment contracts implemented as of 1 August 2026.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Act amends the notice periods stipulated in the Act of 3 July 1978 concerning employment contracts. If the employee has been employed for less than six months continuously, the notice period is one week, regardless of whether the employer or the employee terminates the employment contract. The counternotice an employee can notify if the employer starts the notice period is also one week if the employee has less than six months\u2019 service.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The new notice periods apply automatically. So it\u2019s not necessary to insert a trial clause in the employment contract.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">An employer wanting to terminate the employment contract now has a clear incentive for doing so before the employee reaches six months\u2019 service. While the notice period is only one week if the employee has less than six months\u2019 service, the notice period increases to six weeks if the employee has between six and nine months\u2019 service.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Once the employee reaches six months\u2019 service, collective bargaining agreement n\u00b0 109 applies. This collective bargaining agreement stipulates a right to request a communication on the detailed reasons for the termination. It also stipulates the possibility to claim an indemnity of between 3 and 17 weeks\u2019 remuneration for a manifestly unreasonable dismissal. This is defined as a dismissal not based on the conduct of the employee or the organisational requirements of the employer and which a normal reasonable employer would not have implemented.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The worst case scenario for the employer is that they will have to pay an indemnity in lieu of notice of 6 weeks\u2019 remuneration when terminating an employee who reached 6 months\u2019 service and an indemnity of 17 weeks\u2019 remuneration if the termination is considered to be manifestly unreasonable. The employer would on the other hand only have to pay an indemnity in lieu of notice or one week if the termination takes place before the employee reaches six months\u2019 service.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For continuous employment purposes, prior service as a temp agency employee should also be taken into account if the gap between the agency employment and entry into service is at most seven days and the employee performs the same function in both roles. Maximum one year as temp agency employee counts.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Authors:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.dlapiper.com\/en\/people\/d\/de-surgeloose-laurent\">Laurent De Surgeloose<\/a><a href=\"https:\/\/www.dlapiper.com\/en\/people\/d\/dion-pierre\">,<\/a> <a href=\"https:\/\/www.dlapiper.com\/en\/people\/d\/dion-pierre\">Pierre Dion<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The flexi-job system was introduced by the Act 16 November 2015\u00a0stipulating various provisions in social matters.<\/p>\n<p>Initially, the system only applied to hotels, restaurants and pubs. The key idea was that people employed for at least 80% of the full-time working time could take a second job in a hotel, restaurant or pub and they would get favourable tax and social security conditions on the remuneration earned in the second job.<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[63],"tags":[],"class_list":["post-11380","post","type-post","status-publish","format-standard","hentry","category-partnerblog"],"blocksy_meta":{"styles_descriptor":{"styles":{"desktop":"","tablet":"","mobile":""},"google_fonts":[],"version":7}},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Belgium expands flexi-jobs and shortens notice periods for new employees - IBJ - IJE<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ibj.be\/nl\/partnerblog\/belgium-extends-flexi-job-system-to-nearly-all-sectors\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Belgium expands flexi-jobs and shortens notice periods for new employees - IBJ - IJE\" \/>\n<meta property=\"og:description\" content=\"The flexi-job system was introduced by the Act 16 November 2015\u00a0stipulating various provisions in social matters. 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