Flexi-jobs in Belgian hospitality in 2026: what's changing
Minimum and maximum pay, income ceiling, who is eligible: everything you need to know about flexi-jobs in hospitality since 1 July 2026.
2 min read
The flexi-job has become a cornerstone of Belgian hospitality: restaurants and hotels can strengthen their team at weekends or in high season, and workers earn extra income with no tax or personal contributions. Several rules changed on 1 July 2026. Here is what matters.
Who can do a flexi-job?
- Employees already working at least 4/5 time for another employer. The reference quarter is T-3 (three quarters before the flexi-job).
- Pensioners, with no employment condition. For them, the reference quarter is now the current quarter.
- New in 2026: a full-time employee may now take a flexi-job at a company linked to their main employer, which used to be forbidden.
Self-employed people (main activity), jobseekers and employees serving notice cannot do a flexi-job.
How much does a hospitality flexi-job pay?
In hospitality (joint committee 302), flexi pay has a minimum and, since July 2026, a maximum:
| Per hour | Including holiday pay (7.67%) | |
|---|---|---|
| Minimum (July 2026) | €11.87 | €12.78 |
| Minimum (September 2026, after indexation) | €12.11 | €13.04 |
| Maximum | €21.00 | €22.61 |
Supplements (night, Sunday, bonuses) count towards the €21 maximum; travel and work-clothing allowances do not. Net equals gross: the worker pays no social contributions and no tax on this income.
The income ceiling
For non-pensioners, flexi income stays tax-free up to an annual ceiling rising from about €12,000 to about €18,000. Anything above is taxed. Pensioners have no ceiling.
For employers
- The employer pays a special 28% contribution on flexi pay.
- A written framework agreement is required before the first working day, then a Dimona declaration of type "FLX" for each shift.
- Since July 2026 flexi-jobs are open to all sectors, but hospitality remains the biggest user.
Flexi-job, extra or student job?
- Flexi-job: ideal if you already work 4/5 time or are retired.
- Extra (occasional worker): for one-off reinforcement, up to 50 days a year.
- Student job: 650 hours a year at reduced contributions.
Read our guides on student jobs in hospitality and working as an extra.
Find a flexi-job
On HorecaCareer, filter jobs by contract type and create a job alert: new jobs matching your profile arrive by email. See the jobs.
Amounts known in October 2026. They change with indexation: always check with your payroll provider or on socialsecurity.be.
