Reform of the flexi-job system planned for July 2026

The flexi-job is a form of occupation that allows the employee to carry out a job in a complementary way to a main job, and under advantageous conditions, particularly in tax matters. 

On May 8, 2026, a bill on flexi-jobs was introduced in the House of Representatives. This project is part of the federal government's broader goal of making flexi-jobs a central part of the job market in Belgium from July 2026. 

Currently, flexi-jobs only exist as sectoral exceptions. The aim is to extend flexi-jobs to all sectors, both private and public (it being understood that in the public sector, a specific regime would be introduced, considering the regulations relating to administrative status).
This expansion would be introduced through an opt-out system. In practice, flexi-jobs would be allowed by default unless a sector decides to exclude or restrict them, in whole or in part. The general legal exclusion for artistic, artistic-technical and artistic support functions would remain in place.

In addition, the bill provides for significant flexibility in the current system:

• "The ban on flexi-jobs in affiliated companies will not apply to full-time workers": this means that employers will be able to allow their full-time employees to carry out a side hustle within a linked company.
• 'The condition of not being able to be engaged by an employer at the same time as a regular worker and as a flexi-jobber shall not apply to temporary workers [‘interim’] in so far as the temporary employment agency does not make them available to the same user as a temporary worker and as a flexi-job worker' : employers will now be able to hire flexi-jobbers who are also employed under a temporary employment contract, provided that the temporary employment agency does not make them available to the same user.
• "The limitation to 150% of the minimum basic wage is no longer applicable to the flexi-wage as a whole, but only to the basic salary that constitutes a component of it. As a result, it is no longer the flexi-salary (including allowances, bonuses and benefits) that is capped, but only the basic salary. Bonuses or supplements that are not of general application to the employer by virtue of general legal or regulatory provisions are part of the basic salary" : thus, only the basic salary (except for allowances, bonuses and benefits), included in the flexi-salary, will be limited to 150%.

However, the date of entry into force of these legislative amendments has not yet been defined. The current flexi-job rules therefore remain fully applicable.