Flexijobs will be available across all private and public sectors in Belgium under more advantageous tax conditions from 1 July.
Originally introduced in 2015 to address labour shortages in the hospitality sector, flexijobs have gradually expanded across industries.
They allow individuals working at least 80% of full-time hours to earn supplementary income tax-free, while employers pay a 28% social contribution.
Regulations for protected professions will be respected, including healthcare roles.
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Social partners will retain the option to exclude or regulate flexijobs through an “opt-out” mechanism, with the possibility of later “opting in.”
Property management, estate agents, and domestic workers, will exclude flexijobs for household staff. For funeral services companies, flexijobs will be limited to occasional assignments.
Flexijobs will also not be extended to childcare in Flanders or to agriculture and horticulture, according to Employment Minister David Clarinval.
While other sectors have been mentioned in the media, no further official opt-outs have been confirmed at this stage.
The current ban on working in a flexijob within a business connected to one’s full-time employer will be removed.
A year after the law takes effect, sectoral commissions must submit an evaluation to the Employment Minister.
