Flexi-jobs are available for employees who work at least 4/5th time for another employer in the previous quarter. This also applies to retirees and some employees in education without a permanent appointment during the summer months. Note: employees are not allowed to perform a flexi-job with an employer with whom they already have an employment contract for another position.
Flexi-jobbers receive a net wage that is exempt from social security contributions and taxes up to an annual ceiling of €12,000 for non-retirees. Additionally, flexi-jobbers retain their social rights, such as holiday pay and pension accrual. Retirees do not have a ceiling for tax-free income from flexi-jobs.
The flexi-wage is at least equal to the sectoral minimum wage for the performed function. In the hospitality sector, a minimum hourly wage of €12.29 including holiday pay applies from May 1, 2024. The total wage (including allowances and bonuses) may not exceed 150% of the minimum base wage of the sector.
From 2024, flexi-jobs have been expanded to new sectors such as garages, bakeries, breweries, the food industry, and market gardening. However, artistic and healthcare functions are excluded. Specific sectors can decide via collective labor agreements whether or not to allow flexi-jobs.
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