Flexi-jobs

Last updated on 29.06.2026

From 1st of July 2026 flexi jobs are possible in all sectors! 

Go to:

• What is a flexi job?
• Which sectors and functions allow you to take on a flexi job?
• Who is allowed to take up a flexi job?
• Payments, limits and maximums
• Social security and taxes
• Combination with other statutes and payments
• Administration, rules and rights
• More info or advice?

A flexi job allows employees to flexibly earn an extra income alongside their main job or after their retirement. It is a profitable way to do extra work without paying taxes on your wages, as long as you stay within the annual maximum. And you are also building up social security rights.

As an employer you can hire extra employees flexibly and cost-effectively.

When it comes to the dance sector, these are the most relevant sectors where you can hire a flexi job employee, or where you can take on a flexi job as an employee:

• PC 304 entertainment business, amongst which performance arts: 
  • Flexi-jobs in this category are ONLY possible for non-artistic, supporting tasks in the sector (e.g. communication, logistics at events).
  • Flexi-jobs are NOT possible for artistic, artistic-technical or supporting artistic functions.
• PC 329.01 socio-cultural work (new from 1 July 2026 on)
• PC 223 sports sector
• The public cultural sector

Examples: remunerating dance teachers in a dance school or dance group for a teaching assignment; deploying extra personnel for logistic or technical support during the organisation of your annual dance festival; extra personnel to help out in the bar during your dance event 

For a complete overview of the sectors that allow flexi jobs, check the website myflexijob.be (Dutch only).

Not everyone can do flexi jobs. There are clear conditions for this. When are you allowed to do a flexi job?

• You have to be working at least 4/5 or 80% (compared to a full-time timetable for the position) in the third quarter BEFORE you start your flexi job.

For example: in February 2026 you want to start working in a flexi job. Then you’ll need to have worked at least 4/5 in your main job in the April-June 2025 quarter.

Good to know!

• Not every type of work counts in reaching the minimum 4/5 employment requirement. Student jobs, occasional work in the hospitality industry and flexi jobs themselves don’t count. On the other hand, maternal and paternal leave, adoption leave or temporary unemployment do count.
• If you switch from full-time to 4/5 employment, you are not allowed to start a flexi job right away. There is a mandatory waiting period: you can only start a flexi job when the 4th quarter following this switch has ended.

For example: you switched from a full-time job to 4/5 employment in November 2025 (i.e. the fourth quarter of 2025). This means you’ll have to wait 4 quarters before you can start your flexi job, which is January 2027.

 

• Are you retired? Then you can also do a flexi job from the moment you are in retirement. 

• You are allowed to earn max. 18.440 euro on top of your income in 2026 through a flexi job.
• If you are legally retired, then you can earn an unlimited additional income. If you are early retired (younger than 65 or not having had a 45-year career), then there is a limited income. Please inquire with your pension fund.

Social security

• As an employer, you only pay an employer’s social security contribution of 28% on the flexi job employee’s wages, and no regular social security contributions.
• The employee’s flexi job wages are exempt from social security contributions and taxes. You do build up the same social security rights as a regular employee, which means you are building up pension rights, are entitled to unemployment benefits or an art work allowance, and you are building up holiday leave.

Taxes

• As long as you remain below the threshold amount of 18.440 euro (from 2026 as the income year onwards), you won’t pay taxes on your flexi job. And you won’t end up in a higher tax bracket. If you earn more than the maximum amount, the exceeding amount that you are earning will be taxed.
• Are you retired? Then the threshold amount doesn’t count. You can earn unlimited extra wages. Did you retire early, then there might be a limit. Please inquire with your pension fund.
• No payroll withholding tax (bedrijfsvoorheffing in Dutch) is deducted from your wages. You will receive a tax form 281.10 from your employer, but you don’t need to declare your income from flexi work in your tax bill.

Combination with other statutes

As an employee, you are not permitted: 

• to do a flexi job with the same employer for whom you were already working in the same quarter under a different employment arrangement
• to do a flexi job for an employer for whom you are still working a notice period or from whom you are receiving severance pay.
• to do a flexi job through a temp agency for a client for whom you are already working under a regular employment contract.

If you wish to switch from a flexi-job to an Article 17 position with the same employer, you will first have to serve a one-year waiting period. The reverse scenario—moving from an Article 17 position to a flexi-job—is currently being reviewed by the RSZ. 

If you are self-employed

• you are not permitted to do a flexi job as a main occupation. 

• you are permitted to do a flexi job as a secondary occupation, provided that you were working for at least 4/5 as a wage-earning employee in the third quarter prior to the start of your flexi job.

   

Cumulating with benefits and thematic leaves

• Job-seekers can do flexi jobs, provided they were employed for at least 80% of a full-time position in the third quarter before the start of their flexi job. You must indicate your flexi job performance on your ‘control card’ (also stempelkaart in Dutch). You will not receive benefits for the periods you are working. As soon as you are no longer meeting the 80% employment requirement anymore, you can no longer do a flexi job.
• are you under an employment contract as an employee and receiving sickness benefits, then you are permitted to perform a flexi job. Even in the case of a long-term illness you are permitted to perform a flexi job. Please always first contact your health insurance fund, because there are certain conditions to your health insurance and benefits. For example, you’ll need to apply for this in advance with your medical adviser as an ‘authorised activity’.
• If you take thematic leave or time credit, you may be eligible to work a flexi-job, subject to certain conditions (in Dutch).

Read more about:

• rights and rules for the flexi worker
• administration and rules for the flexi-job employer