Important changes regarding flexi-jobs: flexi-jobs for everyone?

General

One notable change concerns the significant expansion of the scope of flexi-jobs. Whereas under the old regulations this was in principle reserved for the private sector (with only a limited number of exceptions in the public sector), since 1 July 2026 the flexi-job scheme has been open to both the entire private sector and contract staff in the public sector.

However, all sectors still retain the option to exclude the use of flexi-jobs in whole or in part via a so-called ‘opt-out’. A sector that previously opted for an opt-out may subsequently opt in again. As a transitional measure, such an ‘opt-in’ or ‘opt-out’ may still take place on a quarterly basis in 2026. From 2027 onwards, this must always be done on an annual basis. Every ‘opt-in’ or ‘opt-out’ must be ratified by Royal Decree following a procedure that varies by sector.

Despite the extension of the scope of application, flexi-jobs remain excluded for:

• Sectors that had already opted out prior to the Act coming into force, specifically employers falling under: JLC 323, JLC 320, JLC 144, JLC 145 and JLC 143;
   
• Employers offering artistic, artistic-technical and artistic-support roles as defined in the Act of 16 December 2022 establishing the Arts Labour Commission.

The extension of the scope naturally offers greater flexibility and opens new opportunities for deploying staff, particularly for sectors that were previously unable to make use of flexi-jobs. Employers would be well advised to check whether their sector has already opted in or opted out.

Specific: the healthcare sector

Flexi-job workers may also be employed in the healthcare sector, provided they meet all the relevant diploma and qualification requirements for the role in question.

This sector may still limit flexi-jobs to a proportionate share of an employer’s total workload, whereas this restriction is no longer possible in other sectors.

Flexi-job workers are, on the one hand, active employees who were employed for at least 80% of a full-time job by one or more employers in the third quarter preceding the quarter in which the flexi-job takes place and, on the other hand, pensioners.

Since 1 July 2026, the reference quarter for pensioners has changed. Previously, the pensioner had to be registered in the pension register as early as the second quarter preceding the quarter in which the flexi-job commenced. From now on, registration in the current quarter is sufficient.

As a result of this change, a pensioner can, in principle, start working as a flexi-job worker immediately after retirement. If the pensioner wishes to take up a flexi-job with the same employer they worked for before retirement, this is only possible from the quarter following the quarter in which the pensioner retires.

It is prohibited to hold both a standard employment contract and a flexi-job with the same employer in the same quarter.

Prior to 1 July 2026, this prohibition within the temporary employment sector was assessed at the level of the temporary employment agency. Since 1 July 2026, this prohibition has been assessed at the level of the user undertaking (the employer who deploys the temporary worker). Consequently, a temporary employment agency may make the same person available both as a standard temporary worker and as a flexi-job worker, provided this is not with the same user undertaking.

In addition, since 1 July 2026, it has been possible, within the same quarter, to work under a standard employment contract and to carry out a flexi-job at an affiliated company. Affiliated companies are defined as: companies that exercise control over another company, companies that are themselves subject to such control, and companies that together form a consortium.

These changes therefore offer greater flexibility and new opportunities regarding staff deployment, particularly for temporary employment agencies and multinational companies wishing to deploy staff across multiple entities.

The flexi-wage consists of the basic wage and, where applicable, additional allowances, bonuses and benefits. In practice, employers must grant flexi-job workers all statutory allowances, bonuses and benefits, such as meal vouchers and shift allowances. The basic wage is subject to a ceiling of 150 per cent of the applicable minimum basic wage that would be payable to a standard employee in a comparable role.

All allowances, premiums and benefits required by law or under a collective agreement (such as shift premiums or meal allowances) are excluded from the 150 per cent ceiling. Only allowances, premiums and benefits granted voluntarily by the employer continue to be included in the calculation. Furthermore, sectors can no longer adjust the ceiling upwards or downwards via sectoral collective agreements.

These changes therefore ensure that allowances, contributions and benefits required by law or under a collective agreement no longer count towards the ceiling. Employers must, however, bear in mind that flexi-job workers are, in principle, also entitled to all these benefits, just like regular employees.

Employers who deploy flexi-job workers must comply with several administrative obligations. These include, amongst other things, keeping an attendance record, submitting a Dimona FLX declaration, submitting a DmfA declaration and carrying out a monthly flexi-job data transfer.

Since 1 July 2026, attendance records must be kept electronically: for each flexi-job worker, the exact start and end times of their work must be recorded and maintained electronically. The detailed requirements for the recording system and the data retention period are yet to be laid down by Royal Decree. Pending this, the recording may also be carried out via a daily Dimona declaration or, in the hospitality sector, via the registered cash register system.

In addition, employers must enter into a framework contract with the flexi-job worker. The framework contract provides the framework within which the actual flexi-job employment contract is subsequently concluded.

A special rule applies in the public sector. In the public sector, the framework contract may be incorporated into the flexi-job employment contract itself, provided that the flexi-job employment contract contains at least the following details: the identity of the parties, the job description, the agreed flexi-wage and the applicable terms and conditions.

Finally, under the current scheme, the flexi-job system continues to offer very favourable tax treatment for both employers and employees. An employer who makes use of flexi-jobs pays a reduced rate of 28 per cent in employer’s contributions on the flexi-wage. Furthermore, there are no additional costs for guaranteed pay in the event of sickness.

Since 1 July 2026, the exemption from tax and social security contributions on flexi-wages has risen to 18,000 EUR per year. There is no limit for pensioners, as they may earn additional income without restriction whilst remaining exempt from tax.

The favourable tax framework therefore provides a significant incentive for employers to make use of flexi-jobs. The system also offers considerable advantages for the flexi-job worker themselves, as the flexi-wage (after deduction of the employer’s contribution) is paid out entirely as net pay.

In any case, the new Act leads to greater flexibility in the deployment of temporary staff at an attractive cost. It is precisely this combination of flexibility and cost savings that has now also sparked a social and political debate. For instance, there are calls to impose limits on the system, particularly regarding its potential impact on regular employment and social security. Employers would therefore be well advised to actively monitor these developments.

Do you have any questions regarding the impact of this Act on your company? Do not hesitate to contact one of the lawyers of Lydian's employment law team.