From January 1st, the retail sector can also resort to the flexi-jobs regime, until now the preserve of the hotel and catering trade. This type of employment enables any worker, occupied for at least 80% of the working week, to perform additional services exempt from the social security contributions system.
Flexi-jobs entered the hotel and catering realm on January 1st, 2015. Recent figures from the department for the Minister of Social Affairs, Maggie De Block, indicate that there are now some 28,000 flexible jobs in 7,300 organisations in the sector.
Wishing to build upon this success, the federal government has decided to extend this form of “more flexible” occupation to the retail sector (this will include butchers, bakers, clothes shops and other retail trades). The following joint industrial committees codes will be affected: 118.03, 119, 201, 202.01, 202, 311, 312 and 314.
From a practical point of view, flexi-jobs enable all wage-earning employees, working for at least 4/5ths of the working week, with one or indeed several other employers to earn extra within the hotel and catering trade and, from now on, also within retail. This form of casual worker draws a net wage on which the employer is liable for 25% of special contributions payable to the National Social Security Office (known as the “ONSS”).
In addition as from January 1st 2018, pensioners can also take advantage of the flexi-jobs system.