In a flexi-job, a flexible wage is agreed upon between the employer and the employee. The wage is determined based on the minimum wage scale of the sector in which you are active. For example, in the hospitality sector, a minimum flexi-wage of €12.05 per hour applies from January 2024.
The entire flexi-wage of the employee is exempt from social contributions and taxes. As an employer, you only pay a special employer contribution of 28%. Note that there are still sectoral supplements for Sundays, holidays, and night work, which are also taxed at 28%. The flexi-wage, any allowances, holiday pay, and special employer contributions are all deductible business expenses.
For payroll administration, it is useful to collaborate with a social secretariat.
The flexi-job status provides employers with the opportunity to engage additional support in a tax-efficient manner. This status creates a win-win situation for both employers and employees.
- Employers can pay staff in an official and advantageous manner, with only 28% special employer contributions due.
- Employees enjoy tax-free income while simultaneously accruing social rights.
In that case, the employment is treated as a regular employment contract. This means that both the general labor law and tax rules apply. The employee must then be paid according to the appropriate wage scales applicable to them.
The requirement to have worked at least 4/5 in quarter T-3 is automatically checked during the Dimona declaration. A 'Dimona accepted' notification on your Dimona declaration indicates that the conditions for quarter T-3 have been met.
If you have doubts about whether a person qualifies for a flexi-job, you can contact the RSZ (National Social Security Office). Based on personal information, such as the national registry number, they can verify if the conditions are met. You can reach them at 02/509 59 59 or contact@rsz.fgov.be.
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