Ad­min­is­tra­tion and rules for employers

If you already have employees in service, then the administration for a flexi job employee is largely the same as for your other employees.

• Do check whether the work rules cover the working situation of your flexi job employees: e.g. different flexible working hours for flexi job employees (you don’t need to include the timetables themselves in your work rules), whether or not you provide meal vouchers or other benefits to your flexi job employees, …
• Inform your occupational accident insurance and the health and safety executive (Externe Dienst voor Preventie en Bescherming op het Werk in Dutch) that you are hiring additional employees.

If the flexi job employee is your first employee, then you first have to deal with all the necessary formalities to be able to act as an employer:

1. First of all, you need to identify yourself as an employer with the Rijksdienst voor Sociale Zekerheid or RSZ (i.e. the National Security Office) to receive an RSZ number for your organisation. A representative of your organisation (which is someone who is authorised to sign on behalf of your organisation, e.g. a board member) registers your organisation with the online service WIDE (Werkgever IDentificatie/ion Employeur, in D/Fr/G). Once your application is processed, you will receive a confirmation letter from the RSZ with your final RSZ number.

    

2. You draw up a set of work rules. This is a bulky document describing everything relating to personnel, including your flexi job employees: work schedules and working hours, agreements about illness and leave, rights and obligations of both employee and employer, well-being at work … Danspunt can help you with this and offers model documents. You submit these work rules to the labour inspectorate (arbeidsinspectie).

    

3. If you want to outsource your payroll administration to a payroll company, you need to join one (such as SD Worx, Acerta, Liantis, etc.). However, it is not mandatory to do so. You can also handle the payroll administration yourself. If you are an organised individual, and you only work with a limited amount of flexi job employees, this is perfectly feasible. The advantage of a payroll company is that they correctly follow up payroll administration and other formalities.

    

4. Take out the mandatory occupational accident insurance. You can do this with any insurance company. This is a different type of insurance than the accident insurance that you can take out via Danspunt! After all, Flexi job employees must also be insured for accidents on the job or during their commute.

    

5. Join a Health and Safety Executive (EDPBW or External Service for Prevention and Protection at Work). This is mandatory according to welfare legislation. This service supports you in conducting a risk analysis and medical examinations.

Specific to flexi jobs is that the flexi job employee and the employer enter into two contracts: 

• a framework agreement (website in Dutch): this is a general agreement between employer and flexi job employee that states a.o. the identity of both parties, confirms that the employer complies with the flexi job conditions, makes agreements about the salary, describes the position, … This agreement is to be concluded before your flexi job employee starts to work.
• a flexi job employment contract: to be concluded per working day or for a longer fixed period. 
  • It is recommended to draw up a fixed contract per quarter, because every quarter it must be checked whether your employee still meet the conditions for being employed as a flexi-job employee. It is therefore not advisable to conclude an employment contract for a period longer than one quarter.
  • For one or more day contracts, a written agreement is not mandatory, but it is recommended as a basis for clear arrangements.

Employers only pay an employer’s social security contribution of 28% on the flexi job employee’s wages, and no regular social security contributions. 

• There are no specific flexi wages. Flexi job employees are entitled to at least the sectoral scale wage that is applicable within the joint committee for the position held. In addition, the employee is also entitled to flexi holiday pay. This amounts to 7,67% of the flexi wage.
• The flexi wage cannot exceed 150% of the minimum basic wage, including allowances, bonuses and benefits of any kind that you as an employer grant as a remuneration for the performance of the flexi job employee.
• Meal vouchers are not included here, because they cannot be considered as wages. You may provide meal vouchers, but it is not mandatory.
• You are obliged (always within the maximum wage ceiling) to pay extra allowances and bonuses based on the labour law or the sectoral agreements in the Collective Agreements (CAO) of your joint committee, such as end-of-year bonus, public holiday allowance, etc.
• Your flexi job employee accrues holiday entitlement through their flexi job. It is not compulsory to take these days off. If the employee does take them, however, they must be taken in the year in which they were accrued. If your flexi-jobber takes a day’s holiday, they will not be paid. After all, the holiday pay has already been paid out as part of the flexi-wage.
• You will also have to take travel allowance into account.

If you don’t respect the wage ceiling or you unlawfully allow someone to work as a flexi job employee, the National Social Security Office (RSZ in Dutch) and the tax authorities will consider this to be regular employment with all the associated contributions. 

Your flexi job employee can work flexibly, such as evenings, Sundays and/or holidays, for at least 3 hours per day and not more than 11 hours per day. The framework for this are the agreements within the joint committee.

A flexi job employee is entitled to a guaranteed pay in the event of incapacity to work due to illness or accident in accordance with the applicable sectoral rules.

If the flexi job employee has an occupational accident with their flexi job employer, then they are entitled to guaranteed pay at their main employer (i.e. where the flexi job employee works 4/5). Their main employee can reclaim this wage from the flexi job employer’s occupational accident insurer.

In the event of dismissal by an employer or resignation by the employee in a flexi job, the same notice periods apply as for a regular fixed-term employment contract, depending on your length of service. 

Dimona declaration

The employer submits a Dimona declaration (Dutch only) for every flexi job employee using the code FLX to report the work performance BEFORE the flexi job employee starts their job:

• If you are working with a written employment agreement of more than 1 day, then you submit a declaration once per quarter, at the earliest 1 month in advance. You supplement this declaration with attendance records using an electronic time tracking system.
• If you are working with one or more day contracts, you submit a Dimona declaration for each day worked, at least 24 hours before the start.

DmfA declaration

Every quarter you submit (possibly together with a payroll company) a DmfA declaration (D/Fr/G) to the RSZ regarding the wages, working hours and RSZ contributions of all your employees (which includes your flexi job employees).

Flexi at work

As of 2025, as an employer, you are obliged to also transfer the wage data of your flexi job employees in the flexi salary counter of mycareer.be. You can do this via the online service Flexi at work (D/Fr/G) no later than 5 calendar days after the monthly wage calculation. The RSZ uses this to check whether the flexi job employee remains within the annual ceiling.

Tax form

Every employer must report payments to flexi job employees to the employee in question and the FPS Finance (FOD Financiën in Dutch) by means of a tax form 281.10.

These have to be completed and sent to the employee, and uploaded on Belcotax-on-web before 1 March. If you work through a payroll company, they will take care of this for you. Click here for more information about the use of Belcotax-on-web (in Dutch, French or German).