New regulations on flexi jobs

What is a flexi job?

A flexi job is a form of employment where an employee can take on an additional job, alongside their main employment, with one or more other employers under favorable conditions.

Who can do a flexi-job?

A flexi job is possible when the concerned employee has an existing employment with one or more other employers that is at least equivalent to 4/5 of a full-time job during the reference quarter T-3 (the third quarter preceding the flexi job).

There has been a tightening for employees transitioning from full-time employment to 4/5 employment. Employees who worked full-time in T-4 and 4/5 in T-3 cannot take up flexi jobs in T and T+1.

In addition to active employees, pensioners can, under certain conditions, also earn additional income under the flexi job scheme.

In which sectors can a flexi job be carried out?

A flexi-job can only be carried out within a limited list of sectors. After expansions in 2018 and 2023, the scope was significantly expanded again as of January 1, 2024. The possibility of using flexi-jobs in the events sector was particularly well-received. Due to the absence of a specific joint committee for the events sector, the potential application depends on the NACE code of the company's main activity, which must be listed in the legal enumeration. Additionally, the application is reserved for positions directly related to the organization of an event.

Another novelty is the "opt-in and opt-out" possibility. This means that the social partners can decide to allow flexi-job employment entirely or partially, or again (partially) exclude it.

As an employer, you must now take into account a new limitation. After all, the Programme Act introduced the prohibition of flexi job employment in a company that is affiliated (in the sense of Art. 1.20 CC) with the company where the employee has an employment of at least 4/5.

Agreements as an employer

To use the flexi job system as an employer in the relevant sectors, you need to enter into two agreements.

First, a framework agreement must be drawn up. This agreement must be concluded in writing and prior to the first employment between the employer and the flexi job employee. There are some mandatory provisions that must be complied with, such as the identity of the parties, the agreed flexi wage, etc.

The framework agreement has become even more important in 2024, as the absence of the framework agreement was included in the Social Penal Code. This is accompanied by a level 2 sanction: a criminal fine of €400.00 to €4,000.00 or an administrative fine of €200.00 to €2,000.00, multiplied by the number of employees involved.

In addition, a flexi job employment agreement is also required. This agreement can be concluded orally or in writing but has implications for Dimona obligations.

In addition to this minimum wage, the maximum wage must also be taken into account. The flexi wage (including bonuses, allowances and benefits) may not exceed 150% of the minimum basic wage.

Employees do not have to pay any personal social contributions. Non-retired flexi-job employees also enjoy a favourable tax regime in the form of an exemption for flexi-job income up to €12,000.00 per year. Pensioners are not subject to this limit, but it is always advisable for them to check the possibilities of additional income, as there are specific rules on this subject.

Since January 1, 2024, there is also a higher employer contribution (28% instead of 25%).

Conclusion

The new regulations have not made it easier to navigate through the intricacies of flexi-job agreements. Our specialists can certainly assist you in this matter. Contact us at contact@vdl.be or fill in the form below.